Turkish Law in EnglishTÜRKİYE
Value Added Tax Law

Article 37

Part One: Tax Liability › Chapter Six: Exemptions for Social and Military Purposes and Other Exemptions

Unless otherwise provided, taxpayers shall be taxed under the actual method.

Original Turkish text

MADDE 37

Aksine hüküm bulunmadıkça mükellefler gerçek usulde vergilendirilirler.

Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗

Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.