Turkish Law in EnglishTÜRKİYE
Value Added Tax Law

Article 61

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

a) Expenditure Taxes Law No. 6802 (excluding its provisions relating to banking and insurance transactions taxes),

b) Business Tax Law No. 2456,

c) The provisions of Finance Law No. 1318 relating to the Spor-Toto Tax,

d) The provisions of Law No. 6747 relating to the Sugar Consumption Tax,

are hereby repealed.

Original Turkish text

MADDE 61

a) 6802 Sayılı Gider Vergileri Kanunu (Banka ve sigorta muameleleri vergilerine ilişkin hükümleri hariç),

b) 2456 sayılı İşletme Vergisi Kanunu,

c) 1318 sayılı Finansman Kanununun Spor - Toto Vergisine ilişkin hükümleri,

d) 6747 sayılı Kanunun Şeker İstihlak Vergisine ilişkin hükümleri,

Yürürlükten kaldırılmıştır.

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.