ADMINISTRATIVE FINES FOR FOREIGNERS WORKING/EMPLOYED WITHOUT A WORK PERMIT BETWEEN THE YEARS 2023-2025

a) In accordance with the provision of Article 23 of the International Labor Law No. 6735; in case of repetition of the above-mentioned acts, administrative fines are applied by increasing them by one fold.

b) In accordance with Article 17, Clause 7 of the Law on Violations No. 5326; administrative fines are applied by increasing them according to the revaluation rate determined and announced in accordance with the provisions of Article 298 of the Tax Procedure Law No. 213 for that year, valid from the beginning of each calendar year. In the calculation of the administrative fine determined in this way, fractions of a Turkish Lira are not taken into account.

c) The revaluation rate to be applied in 2025 was determined as 43.93% and published in the Official Gazette dated 27.11.2024.