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TaxesCorporation TaxAll companies and other corporate bodies, except cooperative societies, are chargeable under Corporation Tax Laws.Income TaxIn addition to the Corporation Tax liability the corporations which are specified under the Corporations Tax Law have to deduct income tax at source, at a standard rate of 15% on the net chargeable income after corporation tax is deduced. Companies chargeable with 10% of corporation tax deduct income tax according to the Corporate Retained Earnings/Paid Up Capital ratio (This ratio must not exceed the standard rate).Value Added TaxThe Value Added Tax Law was introduced in 1996 as a Consumption Tax. Five VAT rates are applied in accordance with VAT rates regulation. Applied VAT rates are: 0%, 3% 9%,13% and 20%.On most new build properties there is a 15% V.A.T charge on them
payable at time of transfer of title. 5% KDV (VAT). 1% of the 3% Belediye (Local Council) Fees. |
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