Withholding rates under PIT Provisional Article 67 (Decision 11734)

What the decision changes

Presidential Decision 11734, published on 5 September 2026, amends the withholding rates in Provisional Article 67 of Income Tax Law 193. Gains on securities and other capital-market instruments are withheld by reference to that article.

How the file is split

Gains on money-market fund units and on free-fund units whose name includes “money market” split by the acquisition dates in the decision. Fund name, security type and purchase date are read line by line.

Banks, brokers and custodians do not sit on the same rate. No rate is written from this page without the client’s own portfolio listing.

Office note

This page is a working summary, not the Official Gazette article. The rate is cut from the security and date on the file.