1. Said information covers the securities acquired after 01/01/2006. For the taxation of income derived from the disposal of securities acquired before 01/01/2006, the provisions effective as of 31.12.2005 are applied.
2. Provisional Article 67 of Personal Income Tax Law No. 193 is valid until 31/12/2025.
3. Domestic Institutional Investors: Full Taxpayer Institution
4. Foreign Institutional Investor: Limited Taxpayer Institution
5. Domestic Retail Investor: Fully Taxpayer Real Person
6. Foreign Retail Investor: Limited Taxpayer Real Person
7. All information is related to securities traded on BIST.
8. The provisions of Double Taxation Avoidance Agreements for Foreign Retail and Institutional Investors are reserved.
9. Stock Corporations: Refers to the capital companies described in Article 2.1 of the Corporate Income Tax Law No. 5520. Funds subject to the regulation and supervision of the Capital Markets Board of Türkiye and foreign funds similar to these funds are considered as stock corporations.
10. Other Institutional Investors: Institutions other than the stock corporations specified in Article 2 of the Corporate Income Tax Law No. 5520. (Cooperatives, public economic organizations, associations and foundations and their economic enterprises and business partnerships, etc.)
11. Determinations regarding limited taxpayer corporations apply to limited taxpayer corporations that do not have a place of business or permanent representative in Türkiye.
