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23 June 2026

Turkiye extends, through December 2026, 0% withholding tax on income from government bonds, Treasury bills and certain lease certificates

  • Presidential Decree No. 11444, published on the 20 June 2026, extends through 31 December 2026 the application of a 0% withholding tax rate on income and earnings from government bonds, Treasury bills and certain lease certificates.
  • Specifically, the 0% withholding tax rate applies to income and earnings derived from government bonds and Treasury bills, as well as lease certificates issued by asset-leasing companies established under Law No. 4749, acquired between 22 December 2021 and 31 December 2026.
  • The 0% withholding tax rate aims to encourage investment in government securities and asset-leasing companies.
 

Presidential Decree No. 11444 (Decree), published in the Turkish Official Gazette on 20 June 2026, extends from 30 June 2026 through 31 December 2026 the application of a 0% withholding tax rate on income and earnings derived from various sources.

Provisional Article 4 of Decree No. 2006/10731

A 0% rate applies to the income and earnings derived from government bonds and Treasury bills issued, as well as on income and earnings derived from lease certificates issued by asset-leasing companies established under Law No. 4749. These securities and lease certificates must be acquired between the effective date of Provisional Article 4 (22 December 2021) and 31 December 2026 (inclusive of this date).

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Contact Information

For additional information concerning this Alert, please contact:

Kuzey Yeminli Mali Müsavirlik ve Bagimsiz Denetim A.S., Istanbul

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2026-1343

 
 

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