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Thresholds and AmountsDirect Expensing (Depreciation) Limit
In 2026, fixtures not exceeding TRY 12,000 can be expensed directly.
Under Article 313 of the Tax Procedure Law, goodwill, intangible rights and fixtures whose value does not exceed a certain amount can be expensed directly without being depreciated.
| Year | Limit (TRY) |
|---|---|
| 2026 | 12,000 |
Source: Tax Procedure Law General Communiqué No. 588. The invoicing threshold for the same year (TPL 232) is also TRY 12,000.
Last updated: October 22, 2026. This page is for information only; please check the current legislation before acting.