Example 2: (B) A.Ş. has a commercial balance sheet loss of 1,000,000 TL and non-tax-deductible expenses of 1,200,000 TL for the 2025 accounting period. Accordingly, the minimum corporate tax for this corporation will be calculated as follows.
| Corporate Tax | Minimum Corporate Tax | |
|---|---|---|
| Commercial Balance Sheet Loss | 1,000,000 | 1,000,000 |
| Non-Tax-Deductible Expenses (KKEG) | 1,200,000 | 1,200,000 |
| Exemptions and Deductions | 0 | 0 |
| Corporate Tax Base | 200,000 | 200,000 |
| Calculated Corporate Tax (200,000 x 25%) | 50,000 | (200,000 x 10%) 20,000 |
| Corporate Tax Payable | 50,000 | 20,000 |
Since (B) A.Ş. does not have any exemptions, deductions, or prior year losses, the calculated corporate tax, which is higher than the minimum corporate tax, will be considered as 50,000 TL.
Source: Corporate Tax Law Communiqué No. 23
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