Turkey: Tax amnesty, repatriation | KPMG | GLOBAL
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Turkey: Tax amnesty, repatriation and tax account adjustment provisions

Turkey: Tax amnesty, repatriation

Legislation, signed by the president and published in the official gazette, provides an opportunity for companies in Turkey to close their accounts against potential tax audits by making voluntary tax base increases.


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  • The law provides for the restructuring of outstanding tax and other public receivables. 
  • The law provides an opportunity to bring certain assets into Turkey (i.e., repatriation) under a voluntary disclosure program, without any additional tax burden. 
  • The law enables taxpayers to correct their accounts (statutory financial statements) as of 31 December 2015 by paying an additional 3% tax on account balances that will be subject to the adjustment.

Law No. 6736 was approved by the president on 19 August 2016 and announced in the official gazette No. 29806.


Read an August 2016 report [PDF 297 KB] prepared by the KPMG member firm in Turkey

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