he Communiqué (“Communiqué”) regarding the Administrative Fines to be Applied in 2026 according to Article 18 of the Law numbered 6585 on the Regulation of Retail Trade was published in the Official Gazette dated December 20, 2025, and numbered 33113.
According to the General Communiqué on the Tax Procedure Law, published in the Official Gazette dated November 27, 2025, and numbered 33090, the revaluation rate for 2025 has been determined as 25,49%.
Pursuant to the Communiqué, based on the 2025 revaluation rate, the administrative fines regulated under Article 18 of the Law on the Regulation of Retail Trade have been determined to be valid from January 1, 2026, to December 31, 2026.
According to the Communiqué:
Administrative Fines in the First Paragraph:
- Subparagraph (a), item (1): 57.241 TL
- Subparagraph (c): 180.429 TL
- Subparagraph (ç): 90.195 TL
- Subparagraph (d): 360.884 TL
- Subparagraph (e): 902.256 TL
- Subparagraph (g): 57.241 TL
- Subparagraph (h): 360.884 TL
- Subparagraph (ı): 17.988 TL
Lower and Upper Limits of the Fine in Subparagraph (i) of the First Paragraph:
- 28.620-858.620 TL
Lower and Upper Limits of the Fine in Subparagraph (j) of the First Paragraph:
- 143.102-715.516 TL
Lower and Upper Limits of the Fine in Subparagraph (k) of the First Paragraph:
- In case of non-compliance with the First Paragraph of Article 1:
- 180.617-1.806.177 TL
- In case of non-compliance with the Second Paragraph of Article 1
- 1.806.177-21.674.130TL
Upper Limits of Total Penalty Amounts in Paragraph Seven:
- Small-Scale Enterprises: 28,786 TL
- Medium-Scale Enterprises: 287,860 TL
- Large-Scale Enterprises: 1,439,300 TL
The Communiqué will enter into force on January 1, 2026.
You can access the Communiqué via this link.
