Gains derived from operating private schools which began to function from 01.01.2004 is excluded from income tax for the five taxation period. The exclusion shall be applied to the gains derived from pre-school education, primary education, private education and secondary education private schools operated by the business income taxpayers within the scope of Law numbered 625.

Those who want to benefit from exclusion have to apply to our Ministry in written following beginning to function.

(Income Tax Law a.20; Corporate Tax Law a.8/8; Income Tax General communiqué 254; Law numbered 5228 Temporary a.1)

Free education and instruction services given in condition that not to pass over %10 of capacities of relevant period by the private schools subjected to the provisions of Law numbered 625, are excluded from value added tax.( Value Added Tax Law a. 17/2-b)

lso, gains derived from operating rehabilitation centers which are affiliated with trusts to which The Council of Ministers gave tax exemption or associations beneficial to public interest are excluded from corporate tax for five taxation period.( Corporate Tax Law a.8/8)