The validity period of Provisional Article 67 of the Income Tax Law has been extended until December 31, 2030
Provisional Article 67 of the Income Tax Law contains provisions regarding the taxation of income earned from the disposal or holding of securities and other capital market instruments, as well as deposit interest, repo income, and income earned from participation banks.
The most fundamental feature of this regulation is that such income is taxed at source (withholding tax, deduction) for individuals, and no tax return declaration is required.
The validity period of the provisional Article 67, which entered into force on January 1, 2006, has been extended until December 31, 2030, by Presidential Decree No. 10680 published in the Official Gazette dated December 11, 2025.
Incomes Subject to Income Tax Withholding Under Provisional Article 67 of the Income Tax Law:
- Deposit interest,
- Repo income,
- Gains from buying and selling shares traded on Borsa Istanbul,
- Interest incomes and gains from buying and selling government bonds and treasury bills,
- Interest incomes and gains from buying and selling private sector bonds and bills,
- Profit shares paid to interest-free lenders, profit shares paid in exchange for profit and loss sharing certificates, and profit shares paid by participation banks in exchange for participation accounts,
- Income from futures and options contracts,
- Income from other securities traded on securities and futures and options markets,
- Interest incomes and trading gains from securities issued by the Treasury or other public legal entities,
- Income from brokerage warrants,
- Income from securities lending transactions or other capital market instruments,
- Income from gold-backed government bonds and gold-backed lease certificates issued by asset leasing companies established in accordance with Law No. 4749 on the Regulation of Public Finance and Debt Management,
- Income from investment fund participation shares,
- Gains from the purchase and sale of investment partnership shares,
- Gains from lease certificates issued by asset leasing companies,
- Contracts related to leveraged transactions on foreign exchange, precious metals, and other assets determined by the Capital Markets Board.
- Revenue from mint certificates.