Jul, 09 , 2025 – Presıdentıal Decree Amendıng The Tax Rates On Mutual Fund Income, Deposıt And Partıcıpatıon Account Interest And Dıvıdends Has Been Publıshed

With The Presidential Decree No. 10041 published in the Official Gazette dated 9/7/2025 amending Council of Ministers Decree No. 2006/10731, which determines the withholding rates to be made from some earnings and revenues included in the provisional article 67 of the Income Tax Law;

• The withholding tax rate on the earnings obtained from investment fund participation shares (other than equity intensive funds, venture capital investment funds and real estate investment funds held for more than two years) acquired as of 9/7/2025, was determined as 5%.
• Withholding tax rates applied to interest and dividends paid to deposit and participation accounts (including foreign currency protected accounts) for accounts opened and renewed as of 9/7/2025 determined as;
  • 5% (formerly 15%) for accounts with maturities up to 6 months,
  • 15% (formerly 12%) for accounts with maturities up to 1 year