Administrative Fines Applicable in 2026 Under the Turkish Commercial Code

With the Communiqué on the Administrative Fines Applicable in 2026 pursuant to the Turkish Commercial Code No. 6102 (the “Communiqué”), published in the Official Gazette dated 17 December 2025 and numbered 33110, the administrative monetary fines stipulated under various provisions of the Turkish Commercial Code (“TCC”) have been increased by 25.49%, which corresponds to the revaluation rate determined for the year 2026 under the General Communiqué on the Tax Procedure Law, published in the Official Gazette dated 25 November 2025 and numbered 33090.

The Communiqué will enter into force as of 1 January 2026, and the administrative monetary fines specified therein will be applied at the updated amounts until 31 December 2026.

The Communiqué can be accessed here.



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