The Turkish Revenue Administration has announced the release of the Domestic Minimum Corporate Tax Guide. The guide covers the new domestic minimum corporate tax rules introduced by Law No. 7524 of 2024, which apply from the 2025 accounting period. The rules generally provide that the corporate tax calculated cannot be lower than 10% on corporate income (profit) before deductions and exemptions, and if below 10%, additional tax is due. Certain companies are exempt from the domestic minimum …