New tax facilities Law No. 6 of 2025

Article 2

The size of the works is determined by

1-the last final tax link

2-The Last tax return until The date of operation of this law and it has not been taxed or the legal declaration that has been registered yet The law

3-invoice data or Electronic receipt

Article 3

Terms of use

1-compliance with declarations on electronic dates

2-joining the invoice or electronic receipt system according to the stages of binding

Article 4

The provisions do not apply to professional consulting activities that 90% of their annual revenue is generated by one or two clients and activities that divide the business for the purpose of being subject to this law

Article 5

The benefit request may not be canceled before 5 years have elapsed

Exemptions

Article 7

Exempts from the international financial resources development fee, stamp tax, notarial and monthly fees for incorporation contracts of companies and establishments, credit facilities, tax and fees in land registration contracts

Article 8

Capital gains are exempted from the disposal of fixed assets or machinery and production equipment of the subject enterprises

Article 9

The dividends resulting from the activity of the subject enterprises are exempted

Article 10

Tax segments

1-business volume less than 500 thousand B 0.04%

2-from 500 thousand to 2 million 0.5%

3-from 2 million to 3 million 0.75 %

4-from 3 million to 10 million 1 %

5-from 10 million to 20 million 1.5 %

If the turnover exceeds 20% once, it will continue with the same highest tranche if it is repeated more than once in 5 years, it will get out of the burden of the law

Article 11

Not subject to the system of advance payments

Article 12

It has an independent income tax declaration form on the same dates, a declaration every 3 months for value added, and a final settlement declaration only for annual work earnings and examination after 5 years

Article 13

Exempted from the books and records provided for in the Unified Tax Procedure Law and must comply with the simplified systems to be issued by a decision of the minister of Finance

To watch a video explaining the law