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Guide to the Taxation of Associations and Foundations
The Tax Administration (GİB) Guide to Taxation of Associations and Foundations, which explains the tax obligations of associations and foundations in plain language, shows that even though associations and foundations are not direct taxpayers, they may still be subject to tax in certain situations.
Subject/Topic:
Civil Society Organization (CSO)
Language:
Turkish
In addition, the guide addresses the taxation of economic enterprises, the statuses of associations working for the public good, and tax exemption rules in a current and comprehensible manner. This guide prepared by the Revenue Administration serves as an important resource for association and foundation managers to better understand their tax obligations and to implement correct practices.
The report has been prepared in Turkish.
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June 2026
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