WHAT CAN A SMALL BUSINESS EXPECT?
Starting from January 1, 2026, thousands of entrepreneurs will face new rules!
WHO IS AFFECTED BY THE CHANGES?
Taxi drivers, car repair shops, jewelers, cafe and restaurant owners will lose the simplified system (basit usul). Now there is only a real taxation system (gerçek usul).
WHAT DOES THIS MEAN IN PRACTICE?
• Income tax (gelir vergisi)
• Withholding tax (stopaj vergisi)
• Advance income tax (geçici vergi)
The result: More reporting, higher tax burden, strict control.
WHY IS THIS IMPORTANT?
New rules will hit small businesses:
Increased expenses — multiple taxes instead of one
Complex reporting — you need an accountant and software
Time for administration — instead of business development
WHO SHOULD PREPARE?
• Those who work on a simplified system
• Businesses with turnover above the limits
• Owners of cafes, car service stations, jewelry stores
Tip: Contact your accountant right now to:
Estimate the future tax burden
Start keeping full reports
Change business processes to meet new requirements
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