Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

March 30, 2020

Turkey amends several laws due to COVID-19

The Law Amending Certain Laws No. 7226 has been published in Turkey’s Official Gazette dated 26 March 2020 No. 31080 (repeated). Law No. 7226 amends several laws including the labor law, income tax law and unemployment insurance law. The significant amendments are as follows:

  • The following paragraph has been added to Article 75 of the Income Tax Law No. 193.

Exchange rate difference is not taken into consideration in determining the amount of the income obtained from private pension funds established in foreign currency, in which the contribution payments made in foreign currency are deposited.

  • The enforcement date of the accommodation tax has been changed from 1 April 2020 to 1 January 2021.
  • In order to prevent the loss of judiciary rights due to COVID-19, some legal deadlines such as the term of litigation, initiating enforcement proceedings, appeals, notifications, settlements, etc. have been suspended until 30 April 2020.
  • Failure to pay the office lease amount to be processed from 1 March 2020 until 30 June 2020 does not constitute a reason for termination and evacuation of the lease.

For additional information with respect to this Alert, please contact the following:

Kuzey Yeminli Mali Müsavirlik A.S., Istanbul



The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more