Under Corporate Tax Law;
- Projects tendered by finance from Turkey or EU countries and therefore the income obtained abroad by foreign companies as progress payments are exempted from Corporate Tax.
- 20% of revenue obtained by the ones who export goods and services abroad is exempted from Corporate Tax. However, 20% of exceptionally calculated amount cannot exceed the equal amount to eighty percent of net profit obtained by exports.
- Companies, institutions and universities registered as Charity Organizations are exempted from CT.
Within the scope of International Companies Act;
1% of Corporate Tax is deducted on the amount obtained from net profit of IC.