Income Tax Exemption on Solar Energy Increased to 50 kW

The “Law on the Amendment of the Income Tax Law and Certain Laws and Decree Laws”, which contains regulations for the economy, was published in the Official Gazette and accepted.

With the law that entered into force, the tax exemption from 25 kW in renewable energy was increased to 50 kW. In this context, Article 9 of the Income Tax Law No. 193 titled “Tax-exempt tradesmen” Article 1. According to paragraph (9) of the clause;

“In accordance with the Electricity Market Law No. 6446, in order to produce electrical energy based on renewable energy sources within the scope of activities that can be carried out without a license, the electrical energy produced from only one production facility with an installed power up to a maximum of 50 kW (including 50 kW) installed on the roofs and / or facades of the houses they own or rent (including the one established by the flat owners to meet the common electrical energy needs of the main real estate) sell the surplus of the electrical energy generated from only one production facility to the final source supply company (the provisions of the third paragraph shall not be taken into account in the application of this clause.)” shall be exempt from income tax.


The alteration proposal submitted to the Turkish Grand National Assembly included in the Law Proposal on the Amendment of the Income Tax Law and Some Laws and Decree Laws on 7 October 2022 was accepted by the Turkish Grand National Assembly Plan and Budget Committee on 17 October 2022.

Mustafa Caliskan, Head of the Renewable Energy Resources Department of the Ministry of Energy and Natural Resources, emphasized in his statements that housing sites have increased due to urban transformation. “The sites have high electricity consumption due to reasons such as common areas, elevators, hydrophores and environmental lighting. Therefore, the 50-kilowatt facilities can only meet the needs of these sites.” he added.

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