The 2026–2028 Medium-Term Program (MTP), published in the 1st Duplicate Official Gazette dated September 7, 2025 and numbered 33010, is the main strategic document that outlines Türkiye's macroeconomic policy framework for the next three years. The program sets out in detail the macroeconomic targets for the 2026–2028 period as well as the policies to be pursued in economic and social fields.

This study explains the objectives and planned regulations in the MTP regarding labor relations, employment, and industrial relations.

With Presidential Decree No. 10364 published in the Official Gazette dated September 6, 2025, stamp taxes on tax returns have been increased.

This amendment will enter into force as of October 1, 2025. The increased fixed stamp tax amounts are listed below:

On July 20, 2025, with the amendment made to Law No. 5746 on Supporting Research, Development and Design Activities and Law No. 4691 on Technology Development Zones, the amounts to be cancelled (through offset) from wages under the income tax withholding incentive, as well as the stamp tax exemption amount, have been limited to "forty times the gross minimum wage.".

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By Presidential Decree No. 2025/9903, the period of employer's share of social security contribution support / social security contribution support for holders of investment incentive certificates benefiting from the Region 6 incentives under the scope of the period of Council of Ministers' Decree No. 2012/3305, whose implementation period had expired, was extended until December 31, 2028.

The procedures and principles regarding the implementation of the said Decree, which regulates the contribution support based on investment and employment, have been established by the Social Security Institution through Circular No. 2025/13 dated August 25, 2025.