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.