Example 1: (A) A.Ş.’s commercial balance sheet profit for the 2025 accounting period is 1.000.000 TL and its non-tax deductible expenses are 200.000 TL. Accordingly, the minimum corporate tax of the said corporation will be calculated as follows.
| Item | Corporate Tax | Minimum Corporate Tax |
| Net Profit from Commercial Balance Sheet | 1,000,000 | 1,000,000 |
| Non-Tax-Deductible Expenses (KKEG) | 200 | 200 |
| Exemptions and Deductions | 0 | 0 |
| Corporation Tax Base | 1,200,000 | 1,200,000 |
| Calculated Corporation Tax (1,200,000 x 25%) | 300 | 120 |
| Corporation Tax Payable | 300 | 300 |
Since the calculated corporate tax of (A) AŞ is higher than the minimum corporate tax due to the absence of discounts and exemptions and prior year losses, the calculated corporate tax will be considered as 300.000 TL.
Source: Communiqué No. 23 of the Corporate Tax Law
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