TRNC's Corporate Tax Law 41/1976, read in full (twice, independently), contains no standalone capital-gains-on-share-or-asset-sale provision.
Claim record · last verified 22 September 2026
How to read this claim
- Jurisdiction
- Turkish Cypriot administration (TRNC)
- Verification
- Primary source verified. We read the primary text ourselves on 22 September 2026.
- Legal review
- Not yet reviewed by a named legal reviewer.
Version history
- — Published from primary-source research, narrowed to the primary-verified negative finding only. This claim excludes the further inference that such gains fold into ordinary trading profit taxed at 10% — that inference awaits accountant/tax-adviser confirmation before being published as a claim in its own right. (version 1, First published)
Sources for this claim
Numbered in order of first use. Each entry names the kind of source it is and the day we read it.
- [1]Corporate Tax Law, No. 41/1976 (consolidated through amending Law 37/2014)
Tax Office, TRNC · Legislation and gazettes · original in Turkish · accessed 20 September 2026 · source record
Cite this record
https://northcyprusreference.com/en/claims/corporate-tax-no-standalone-capital-gains-provision
Identifier corporate-tax-no-standalone-capital-gains-provision · Open data · challenge