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Guide to Donations and Aid in Terms of Tax Legislation

The "Guide on Donations and Aid in Terms of Tax Legislation," prepared by the Revenue Administration for the deduction of donations and aid in determining the tax base according to the Income and Corporate Tax Law, has been updated.
Publishing Date:
2026
Subject/Topic:
Civil Society Organization (CSO)
Language:
Turkish
Publisher:
Revenue Administration
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The guide includes detailed information and examples regarding the following topics for donations and aids to be deducted when determining the tax base:

  • Whether the donation or aid is made in cash or in kind,
  • To which individuals, institutions, and activities the donation or aid should be directed,
  • Determination of the deduction amount,
  • Documentation,
  • Deduction in the annual tax return, and similar topics.

The guide also explains the tax treatment of donations and aids, especially in relation to income tax, corporate tax, and value-added tax. 

You can access the guide in Turkish via this link.

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June 2026