THE REVALUATION RATE TO BE APPLIED IN THE SECOND PROVISIONAL TAX PERIOD OF 2025 IS 9.23%.

Corporate Tax Law Circular KVK-69/2025-2 – Revaluation Rate for the Second Provisional Tax Period Determined (08.08.2025)

The revaluation rate applicable in the second provisional tax period of 2025 has been set at 9.23% (nine point twenty-three percent).

Details of the regulation:

• Pursuant to Article 298(B) of the Tax Procedure Law No. 213, the revaluation rate applicable in the second provisional tax period of 2025 is 9.23%.

• This Decree enters into force on the date of publication.

• This Decree shall be executed by the Revenue Administration.