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PenaltiesIrregularity Penalties (2026)
First- and second-degree irregularity penalties for 2026 under Article 352 of the Tax Procedure Law.
| Taxpayer group | 1st degree (TRY) | 2nd degree (TRY) |
|---|---|---|
| Capital companies | 35,000 | 17,000 |
| First-class merchants other than capital companies, and self-employed professionals | 17,000 | 8,700 |
| Second-class merchants | 8,700 | 6,000 |
| Others subject to income tax on a return basis | 6,000 | 4,000 |
| Those whose income is determined by the simplified method | 4,000 | 2,600 |
| Tradespeople exempt from income tax | 2,600 | 1,700 |
Source: 2026 amounts set by Tax Procedure Law General Communiqué No. 588.
Last updated: October 22, 2026. This page is for information only; please check the current legislation before acting.