In cases where:
- Commercial balance sheet profit,
- Non-tax-Deductible Expenses (KKEG),
- Dividend Exemption,
- Capital gain from the sale of subsidiaries,
- 4691 Technopark Exemption,
- R&D Deduction,
- Cash Capital Deduction,
- Prior Year Loss
Example 3: The commercial balance sheet profit of (C) A.Ş. for the 2025 fiscal period is 4,000,000 TL, and its non-tax-deductible expenses amount to 800,000 TL. During the same fiscal period, the corporation benefited from a 2,000,000 TL dividend exemption in accordance with Article 5 of the Law No. 5520, an 800,000 TL exemption for capital gains from the sale of shares, and a 500,000 TL exemption for earnings from technology development zones under Law No. 4691.
Additionally, the corporation claimed a 100,000 TL R&D deduction and a cash capital interest deduction of 200,000 TL on its tax return due to capital increases. The prior year loss that can be deducted from the tax return amounts to 400,000 TL. Accordingly, the minimum corporate tax for the corporation will be calculated as follows:
Since the calculated corporate tax of (C) A.Ş. is less than the minimum corporate tax, the calculated corporate tax will be considered as 220,000 TL.
Source: Corporate Tax Law Communiqué No. 23
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