Which Regulations and Amendments Came Into Force in 2025–2026?

The legislation of Turkey changes constantly, and the amendments of recent years directly concern property buyers and foreign entrepreneurs. We gathered the new Turkish laws of 2025–2026 for foreigners not from retellings but from the notes on amendments in the current texts of laws on the official portal. In this way one can see which law and which article were changed, and when. Below is what was found in the texts of the main laws that we analyse in this section, with dates and explanations.

The list is not exhaustive: we checked Laws No. 6458, No. 5901, No. 2644, No. 4721, No. 5718, No. 6102, No. 4875, No. 5520, No. 1319, No. 492 and the Constitution. Other acts and secondary decisions have to be looked for separately. The material is for information and does not replace advice from a lawyer.

Where to look for changes

Each law on the portal mevzuat.gov.tr is published with notes: for an amended article, the law and the date of the amendment are given in brackets, and at the end of the text there is a table of amendments. The first publication of new laws appears in the Official Gazette.

Law No. 2644 on Land Registry: valuation reports to TKGM (2026)

Law No. 7579 of 7 May 2026 added additional Article 4 to Law No. 2644 (published on 22 May 2026). It provides that valuation reports prepared by valuation organisations authorised by the Capital Markets Board and the Banking Regulation Agency, within housing finance and capital markets legislation, must be sent to the General Directorate of Land Registry and Cadastre (TKGM) electronically and free of charge. This is done by those who ordered the report: state bodies, banks and financial organisations, on the day the report is prepared.

“Değerleme raporunun … Tapu ve Kadastro Genel Müdürlüğüne elektronik ortamda ve bedelsiz olarak gönderilmesi zorunludur” (Law No. 2644, additional Article 4). The valuation report must be sent to TKGM electronically and free of charge.

For the buyer this means that a flat valuation made for a bank or within financing goes into the land registry database, and a discrepancy between the valuation and the price in the contract will be visible to the authority. The procedures for sending the data are set by TKGM.

Law No. 4875: “qualified service centres” (2026)

Law No. 7582 of 21 May 2026 (published on 4 June 2026) added additional Article 1 to Law No. 4875 on Foreign Direct Investment. It introduces the concept of a “qualified service centre”: a capital company set up to provide services to a related company or group of companies that are active in at least three countries, and receiving at least eighty percent of its annual revenue from related foreign companies. The list of their services is broad: financial and strategic consulting, risk management, accounting, audit, digital transformation, legal advice on Turkish law (only through lawyers or law firms under the law on advocacy), brand management, personnel and training services. The procedure for application is set by the Ministry of Industry and Technology in agreement with the ministries of finance and trade.

Property tax and fees: Law No. 7566 (December 2025)

Law No. 7566 of 4 December 2025 amended Law No. 1319 on Property Tax and Law No. 492 on Fees. For property tax two changes stand out. First, temporary Article 23 now says that the tax value of buildings and land for 2026, calculated on the minimum unit prices of land, may not exceed twice the 2025 value, and for 2027, 2028 and 2029 the values are calculated under the same rules. Second, in a number of provisions the increase in value now follows the full revaluation coefficient and not half of it. Explanations are published in the general notice on property tax (series No. 87, Official Gazette of 9 August 2025, No. 32981). For the owner of a flat this means that the tax in the coming years may grow faster than before, but by no more than twofold in a year on the 2026 value. More on taxes in the article “Which laws regulate the taxation of foreigners”.

The Civil Code: decisions and Law No. 7571 (December 2025), Law No. 7589 (July 2026)

Law No. 7571 of 24 December 2025 amended Article 733 of the Civil Code and added temporary Article 1 (these are provisions on ending co-ownership and selling common property at public auction). The Constitutional Court issued decisions on the Civil Code on 25 December 2025 and 4 June 2026. Law No. 7589 of 16 July 2026 (Official Gazette of 31 July 2026, No. 33326) provides that from 31 October 2026 such a sale goes through an electronic portal integrated with the National Judiciary Network. If you own a share in property, follow this procedure. More on the Civil Code in article No. 6.

Law No. 5718: employment contracts (2025)

Law No. 7550 of 4 June 2025 amended Article 27 of the law on private international law, that is, the rules on which law applies to employment contracts with a foreign element. If you hire a foreign employee or work under a contract with a foreign element, read Article 27 in its new version.

Law No. 6458 and Law No. 5901

In Law No. 6458 in 2025, Law No. 7547 of 8 May 2025 changed only the provision on financing temporary accommodation centres (Article 121/A, published on 16 May 2025). More significant changes were made by Law No. 7533 of 21 November 2024, that is, slightly before our period: it added to Article 31 the provisions that the quality and value of the property for a short-term residence permit are determined by the ministry, and changed Article 53 on the time limits for appealing deportation (seven days). In Law No. 5901 we found no changes in 2025–2026. More on the laws in articles No. 3 and No. 4.

The Commercial Code and corporate taxes

A significant decision on the Commercial Code was made by the Constitutional Court (decision of 3 June 2025, E.2024/208, K.2025/122), and the Ministry of Trade published the amounts of fines for 2026 in the Official Gazette of 17 December 2025 (No. 33110). Law No. 7511 of 23 May 2024 obliges companies with capital below the minimum to bring it up to the set amounts by 31 December 2026 (the ministry may extend the period up to two times by a year). Law No. 5520 on Corporate Tax was amended in 2025–2026 by Laws No. 7555, No. 7566, No. 7577, No. 7582 and No. 7590. More on commercial law in article No. 7.

How to use this information

Do not rely on articles and retellings of past years. Before making a decision, open the relevant law on the official portal, look at the notes on amendments and the date, and then check the secondary decisions. If you are choosing a flat, start with the property catalogue and the step-by-step guide to buying as a foreigner.

Conclusion

The most noticeable novelties of 2025–2026: mandatory electronic transfer of valuation reports to the land registry (Law No. 7579), revision of the property tax rules (Law No. 7566), the concept of qualified service centres for foreign investors (Law No. 7582) and the electronic sales portal under the Civil Code (Law No. 7589, from 31 October 2026). Read the other questions of this section on the page “Laws of Turkey”.

The material does not replace advice from a lawyer. The information is taken from the notes on amendments in the texts of laws on mevzuat.gov.tr as of October 2026; other acts require separate checking.

Photo: Dosseman (CC BY-SA 4.0), Wikimedia Commons; photos of the complexes are used with the site owner’s consent.