Political Finance Database

[...] Political parties shall not be entitled to receive any aid either in cash or in kind or donations from foreign governments, international organizations and real persons or legal entities that are not of Turkish citizenship.
Source: Article 66, Law on Political Parties, 1983 (amended 2018)

[...] Political parties shall not, for any reason, accept direct or indirect aid from foreign states, international organizations, and natural and legal persons who are not Turkish nationals [...]
Source: Article 79 point c, Law on Political Parties, 1983 (amended 2018)

Decision of dissolution of a political party shall be made by the Constitutional Court where: [...]
c) a political party receives financial assistance from foreign states, international organisations and legal and natural persons who are not Turkish nationals.
Source: Article 101 point c, Law on Political Parties, 1983 (amended 2018)

116 [...] A party representative or candidate or nominated candidate who accepts any aid or donation from foreign governments, international organizations and real persons or legal entities that are not of Turkish citizenship shall be sentenced to imprisonment from one year to three years.
Source: Article 116, Law on Political Parties, 1983 (amended 2018)

14 (1) Candidates are not allowed to take aid or donation from foreign states, international institutions, legal entities and real individuals without Turkish nationality.
Source: Article 14 (1), Presidential Election Law, 2012

[...]Professional organizations that have the nature of public agencies, labour unions and employers’ associations and their umbrella organizations, associations, foundations and cooperatives may provide financial assistance  and make donations to political parties in compliance with the provisions of their special governing laws. [...]
Source: Article 66, Law on Political Parties, 1983 (amended 2018)

Buildings and facilities which belong to […] public interest associations provided for private income and private priviliges, and foundations with state funding and tax exemption, public professional organizations and unions of producers, union of cooperatives, banks and trade unions cannot be used for the campaign purposes.
Source: Article 51A(1), Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Persons employed as civil servant or officer or in the State administration, annexed budget administrations, special provincial administrations, municipalities and agencies and organizations affiliated thereto, state economic enterprises and the agencies and partnerships established by them, and in other public organisations, cannot distribute handouts.
Source: Article 62(2), Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018). 

The Constitutional Court annulled the provision on aid provided by associations to the political parties as regulated in the Law No. 5253 on Associations (Article 61) in 2007. As the reason of the statement of the Court, it was emphasized that associations may give the aid they receive from foreign sources to political parties which contradicts with the Law on Political Parties (Article 66). There are no clear provisions on this matter in the Law No. 5737 on Foundations or the Law No. 1163 on Cooperatives.
Source: Prof. Dr. Ömer Faruk Gençkaya, Dr. Umut Gündüz, Damla Cihangir-Tetik, Political Finance and Transparency,İstanbul: Association of Transparency International, 2016.

Source: Law on Political Parties, 1983 (amended 2018)

Presidential candidates shall not receive donations from legal persons.
Source: Article 14(1), Law on Presidential Election, 2012

Persons employed as civil servant or officer or in the State administration, annexed budget administrations, special provincial administrations, municipalities and agencies and organizations affiliated thereto, state economic enterprises and the agencies and partnerships established by them, and in other public organisations, cannot distribute handouts.
Source: Article 62(2), Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

[...]Professional organizations that have the nature of public agencies, labour unions and employers’ associations and their umbrella organizations, associations, foundations and cooperatives may provide financial assistance  and make donations to political parties in compliance with the provisions of their special governing laws. [...]
Source: Article 66, Law on Political Parties, 1983 (amended 2014)

69. [...] The type and amount of the income received, the name, surname and address of the person providing the income, the title, name, surname and signature of the person issuing the invoice, shall be included on the invoice and in the invoice stub. [...]

Source: Article 69, Law on Political Parties, 1983 (amended 2018)

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

In order to provide transparency, cash aids over the amount determined by Supreme Election Council are deposited in “electoral account” that will be opened in the name of candidates. Cash aids under the amount determined by Supreme Election Council are taken in return of receipt and deposited in electoral account...
Source: Article 14 (4), Presidential Election Law, 2012

Source: Article 66§1, Law on Political Parties, 1983 (as amended in 1999, Law No. 2820)

(1) Candidates are not allowed to take aid or donation from foreign states, international institutions, legal entities and real individuals without Turkish nationality.
Source: Article 14(1), Law on Presidental Election, 2012

Source: Law on Political Parties, 1983 (amended 2014)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2014)

Source: Law on Elections of Local Administrations, Village and Neihgborhood Headmen and Elder Councils, 1984 (amended 2018)

66. [...] Government departments funded through the general and annex budgets, local administrations and offices of the headmen, state economic enterprises, banks and other organizations established by special laws or by the authority granted by special laws, enterprises, which are not defined as state economic enterprises but the paid up capital of which is partially owned by either the state or the agencies, administrations, enterprises, banks or organizations mentioned in this paragraph, shall not, under any circumstances whatsoever, donate any movable or immovable assets or cash or any rights to political parties or allow usage of such assets or rights free of charge; they shall not make a disposition of the transfer of real rights to political parties other than in accordance with the provisions of the law by which they are bound. [...]

Source: Article 66, Law on Political Parties, 1983 (amended 2018)

(1) Candidates are not allowed to take aid or donation from foreign states, international institutions, legal entities and real individuals without Turkish nationality.
Source: Article 14(1), Law on Presidental Election, 2012

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

65. [...]Within the period from beginning date of the propaganda to the following date of elections, prime minister, ministers and MP’s are not allowed to use their official vehicles with the purpose of electoral activities and visits within the framework of electoral visits inside the country. In their visits within the context of this purpose, welcoming and send-off ceremonies are not undertaken and official feasts are not arranged. [...]
Source: Article 65, Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

During the propaganda period, the RTÜK and the Supreme Board of Election ensure impartiality and equality of broadcast of Turkish Radio and Television (TRT). The provisions of Law 298 are applied comparatively concerning the matters related to propaganda, including provisions on bans related to the Prime Minister, ministers and members of parliament.
Source: Article 14(2 and 4), Law on Presidential Election, 2012.

66. [...] Any real persons or legal entities other than those mentioned in the foregoing article shall be prohibited from making an in kind or cash donation worth more than two billion liras each to a political party in the same year (Annex phrase by Article 8 of Law 4778, dated 2 January 2003) or allowing the political party to use its broadcast media. [...]
Source: Article 66, Law on Political Parties, 1983 (amended 2018)

Every year, the monetary values listed in the Articles 66 and 70 of this Law herewith shall be increased as the beginning of every calendar year at the rate of revaluation determined and announced in line with the provisions of Tax Procedure Law numbered 213 and dated 4.1.1961.
Source: Additional Article 6, Law on Political Parties, 1983 (amended 2018)

66. [...] Any real persons or legal entities other than those mentioned in the foregoing article shall be prohibited from making an in kind or cash donation worth more than two billion liras each to a political party in the same year (Annex phrase by Article 8 of Law 4778, dated 2 January 2003) or allowing the political party to use its broadcast media. [...]
Source: Article 66, Law on Political Parties, 1983 (amended 2018)

Source: Law on Political Parties, 1983 (amended 2018)

14.(3) The amount of cash aid by each individual to a candidate, for each voting, may not exceed one month of gross salary of public servant actually paid within the scope of financial rights. [...]
Source: Article 14 (3), Presidential Election Law, 2012

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

14.(3) The amount of cash aid by each individual to a candidate, for each voting, may not exceed one month of gross salary of public servant actually paid within the scope of financial rights. [...]
Source: Article 14 (3), Presidential Election Law, 2012

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Circular of the Supreme Board of Election, April 30, 2018,  see http://www.ysk.gov.tr/doc/karar/dosya/77591/2018-335.pdf

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Source: Article 14, Presidential Election Law, 2012

66. [...] Any real persons or legal entities other than those mentioned in the foregoing article shall be prohibited from making an in kind or cash donation worth more than two billion liras each to a political party in the same year (Annex phrase by Article 8 of Law 4778, dated 2 January 2003) or allowing the political party to use its broadcast media. [...]
Source: Article 66, Law on Political Parties, 1983 (amended 2014)

Every year, the monetary values listed in the Articles 66 and 70 of this Law herewith shall be increased as the beginning of every calendar year at the rate of revaluation determined and announced in line with the provisions of Tax Procedure Law numbered 213 and dated 4.1.1961.
Source: Additional Article 6, Law on Political Parties, 1983 (amended 2018)

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Source: Article 14, Law on Presidential Election, 2012

67. [...] Political parties shall not engage in any commercial activities or withdraw loans or credits. [...]
Source: Article 67, Law on Political Parties, 1983 (amended 2018)

67. Political parties cannot engage in commercial activities and receive credit and loan. However, they may purchase assets with a mortgage or with credit, in order to meet their needs, from real persons and legal entities other than those specified under paragraphs 1 and 3 in article 66.
Source: Article 67, Law on Political Parties, 1983 (amended 2018)

14.(3) [...] Candidates are not allowed to borrow money.
Source: Article 14 (3), Presidential Election Law, 2012

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Source: Law on Public Procurement, 2002 (amended 2018)

Although some pro-government firms own greater shares in public infrastructure investments, there is no information about restrictions.
Source: World Bank, Private Participation in Infrastructure Database, Featured Rankings, 1990 to H1 2017 (Snapshots), https://ppi.worldbank.org/snapshots/country/turkey accessed June 2018

66. [...] The receipt issued by a political party shall openly state that the donation or donations belong to the donor or his authorized representative or proxy. Political parties shall not accept donations in the absence of such a document. (Annex sentence by Article 181 of Law 6111, dated 13 February 2011) An income statement shall not be required for the donations deposited to the bank accounts opened in the name of a political party.[...]
Source: Article 66, Law on Political Parties, 1983 (amended 2018)

Above certain amount, donations (2,000,00 TRY in 2018) are deposited at the bank accounts of the presidential candidates. Donations below this upper limit are received in return of a receipt which is designated by the Circular of the Supreme Board of Election.
Source: Article 14(4), Law on Presidential Election, 2012
Source: Circular of the Supreme Board of Election Indicating the Procedures and Principles Concerning the Aids and Donations to be Made to the Presidential Candidates and Their Asset Declaration (in Turkish), 2018

61. [...] Political parties may generate the following revenues: [...]

j) (Annex by Article 1 of Law 3032, dated 27 June 1984) Benefits provided by the state.

Source: Article 61, Law on Political Parties, 1983 (amended 2018)

Annex Article 1 – (Provision of Annex article by article 2 of Law 3032 dated 27/6/1984, numbered to show sequence)

Political parties who have been granted the right to run in the last parliamentary elections by the Supreme Board of Elections and who have exceeded the general threshold specified in article 33 of the Parliamentary Elections Law 2839 shall be allocated, for that financial year, a sum corresponding to two five-thousandths of the total sum in the ‘(B) Budget Sheet’ of the general budget revenues of that year, to be paid by the Treasury each year.

(First sentence amended by Article 21 of Law 4445, dated 12 August 1999) This allocation shall be distributed among political parties eligible for state aid, as per the foregoing article, in proportion to the total number of valid votes received by each party as announced the Supreme Board of Elections after the general elections and shall be paid each year. These allocations shall be paid within yen days as of the effective date of that year’s general budget law.

(Third paragraph repealed Article 21 of Law 4445, dated 12 August 1999)

(Amended by Article 4 of Law 6529, dated 13 March 2014) The aid given according to this Article shall be used only for the needs or activities of the party.

Political parties that receive more than 3% of the total number of valid votes during general parliamentary elections shall also be entitled to receive State aid. This aid shall be determined in proportion to the aid received by the political party receiving the least State aid according to the second clause of this article, and also in proportion to the number of votes obtained in the general elections, based on the total number of valid votes. The amount of aid performed according to this clause cannot be less then one million Turkish Liras. Every year, sufficient funds shall be allocated from the budget of the Ministry of Finance to ensure this aid.”

Threefold the amounts of aid set forth in the foregoing paragraphs shall be paid to the eligible political parties for the year of general parliamentary elections and twofold for the year of countrywide local elections. If both elections are held in the same year, not more than threefold this amount shall be paid. The multiplied allocations made as per this paragraph shall be paid within ten days as of the notice made by the Supreme Board of Elections regarding the election calendar. [...]

Source: Annex Article 1, Law on Political Parties, 1983 (amended 2018)

Annex Article 1 – (Provision of Annex article by article 2 of Law 3032 dated 27/6/1984, numbered to show sequence)

Political parties who have been granted the right to run in the last parliamentary elections by the Supreme Board of Elections and who have exceeded the general threshold specified in article 33 of the Parliamentary Elections Law 2839 shall be allocated, for that financial year, a sum corresponding to two five-thousandths of the total sum in the ‘(B) Budget Sheet’ of the general budget revenues of that year, to be paid by the Treasury each year.

(First sentence amended by Article 21 of Law 4445, dated 12 August 1999) This allocation shall be distributed among political parties eligible for state aid, as per the foregoing article, in proportion to the total number of valid votes received by each party as announced the Supreme Board of Elections after the general elections and shall be paid each year. These allocations shall be paid within yen days as of the effective date of that year’s general budget law.

(Third paragraph repealed Article 21 of Law 4445, dated 12 August 1999)

(Amended by Article 4 of Law 6529, dated 13 March 2014) The aid given according to this Article shall be used only for the needs or activities of the party.

Political parties that receive more than 3% of the total number of valid votes during general parliamentary elections shall also be entitled to receive State aid. This aid shall be determined in proportion to the aid received by the political party receiving the least State aid according to the second clause of this article, and also in proportion to the number of votes obtained in the general elections, based on the total number of valid votes. The amount of aid performed according to this clause cannot be less then one million Turkish Liras. Every year, sufficient funds shall be allocated from the budget of the Ministry of Finance to ensure this aid.”

Threefold the amounts of aid set forth in the foregoing paragraphs shall be paid to the eligible political parties for the year of general parliamentary elections and twofold for the year of countrywide local elections. If both elections are held in the same year, not more than threefold this amount shall be paid. The multiplied allocations made as per this paragraph shall be paid within ten days as of the notice made by the Supreme Board of Elections regarding the election calendar. [...]

Source: Annex Article 1, Law on Political Parties, 1983 (amended 2018)

Annex Article 1 – (Provision of Annex article by article 2 of Law 3032 dated 27/6/1984, numbered to show sequence)

Political parties who have been granted the right to run in the last parliamentary elections by the Supreme Board of Elections and who have exceeded the general threshold specified in article 33 of the Parliamentary Elections Law 2839 shall be allocated, for that financial year, a sum corresponding to two five-thousandths of the total sum in the ‘(B) Budget Sheet’ of the general budget revenues of that year, to be paid by the Treasury each year.

(First sentence amended by Article 21 of Law 4445, dated 12 August 1999) This allocation shall be distributed among political parties eligible for state aid, as per the foregoing article, in proportion to the total number of valid votes received by each party as announced the Supreme Board of Elections after the general elections and shall be paid each year. These allocations shall be paid within yen days as of the effective date of that year’s general budget law.

(Third paragraph repealed Article 21 of Law 4445, dated 12 August 1999)

(Amended by Article 4 of Law 6529, dated 13 March 2014) The aid given according to this Article shall be used only for the needs or activities of the party.

Political parties that receive more than 3% of the total number of valid votes during general parliamentary elections shall also be entitled to receive State aid. This aid shall be determined in proportion to the aid received by the political party receiving the least State aid according to the second clause of this article, and also in proportion to the number of votes obtained in the general elections, based on the total number of valid votes. The amount of aid performed according to this clause cannot be less then one million Turkish Liras. Every year, sufficient funds shall be allocated from the budget of the Ministry of Finance to ensure this aid.”

Threefold the amounts of aid set forth in the foregoing paragraphs shall be paid to the eligible political parties for the year of general parliamentary elections and twofold for the year of countrywide local elections. If both elections are held in the same year, not more than threefold this amount shall be paid. The multiplied allocations made as per this paragraph shall be paid within ten days as of the notice made by the Supreme Board of Elections regarding the election calendar. [...]

Source: Annex Article 1, Law on Political Parties, 1983 (amended 2018)

State financing of political parties is distributed proportionally each year to all political parties that received at least three per cent of the nationwide vote in the last parliamentary elections.
Source: OSCE/ODIHR (2017), Republic of Turkey, Constitutional Referendum 16 April 2017, OSCE/ODIHR Limited Referendum Observation Mission Final Report, OSCE/ODIHR, Warsaw

[...] The aid given according to this Article shall be used only for the needs or activities of the party.[...]
Source: Annex Article 1, Law on Political Parties, 1983 (amended 2018)

52. (Change: 17/5/1979 - 2234/1 art.)

(Change: 10/6/1983 - 2839/46 art.) notwithstanding the provisions in private laws, political parties attending to elections are allowed to make propaganda on radio and television beginning with the seventh days before the voting day till 18.00 one day before the elections.

(Change: 23/5/1987 - 3377/3 art.) Political parties attending to elections;

a) First day 10, last day not exceeding 10 days two speeches explaining their programs and scheduled works,

b) For political parties that have groups in Assembly, additional ten minutes,

c) (Change: 27/10/1995 - 4125/4 art.) Governing party or biggest of the governing parties 20 minutes, other governing parties additional 15 minutes.

d) To main opposition party additional 10 minutes of right to propaganda is given.

Source: Article 52, Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

The candidates from the parties' lists and independet candidates are not provided free and subsidized air time at state broadcasting channels but they are able to participate in debates, interviews and panel discussions alone or together with other candidates at private broadcasting channels and their public meetings can be broadcasted alive.
Source: Article 55/A Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

2. In propaganda period, impartial and equal undertaking of propaganda broadcasting from Turkish Radio and Televisions is provided by Supreme Election Council and Turkish Radio and Television Institution. [...]
4. During propaganda period, including the provisions related with prohibition on Prime Minister, ministers and MP’s, other issues related with propaganda, provisions of 298 numbered Law are implemented by analogy.
Source: Article 13(2 and 4), Law on Presidential Election, 2012

61. [...]Political parties may generate the following revenues:

a) An admission fee and a membership to be collected from members,

b) Deputy fees from each deputy of the party,

c) (Amended by Article 6 of Law 3420, dated 31 March 1988) Special membership fees to be collected from pre-candidates running for deputyship, mayorship, municipal council membership, and general provincial council membership, (These membership fees shall be determined and collected by the authorized central decision-making organs of political parties in accordance with the principles listed in article 64.)

d) Revenues generated from the sale of party flags, pins, badges and similar symbols,

e) Revenues generated from the sale of party publications,

f) Money to be collected in return for the provision of membership ID cards, party books, invoices and papers,

g) Revenue generated from balls, entertainment activities and concerts organized by the party,

h) Revenue generated from the party’s assets,

i) Donations

j) (Annex by Article 1 of Law 3032, dated 27 June 1984) Benefits provided by the state.

With the exception of revenue generated from the party’s assets as written in paragraph (h), the revenue generated from the sources listed in the other paragraphs shall not be subject to any taxes, duties or charges whatsoever.
Source: Article 61, Law on Political Parties, 1983 (amended 2018)

Such that no fees can be charged for billboards and advertising spaces which are allocated upon request free of charge outside the election period. These spaces are allocated equally among political parties and independent candidates.
Source: Article 60(5), Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018).

Citizens may hang or stick promotional materials such as flags, posters or posters belonging to parties or candidates on their homes, premises or vehicles from the thirtieth day prior to the day of voting until the end of propaganda period. These advertisements and advertisements are exempt from all taxes and fees.
Source: Article 60(13), Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Although the law stipulates that state aid must be used solely for the needs or activities of the political party, it does not regulate the distribution of this money to party units, such as local, youth or women.
Source: Gençkaya, Ömer F (2018) "Financing political parties and electoral campaigns in Turkey"  in Sayarı, Sabri , Ayan Musil, Pelin and Demirkol,Özhan (eds)Party Politics in Turkey A Comparative Perspective, Routledge.

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

While the Constitution guarantees gender equality, there are no legal obligations for the parties to nominate women candidates.
Source: OSCE/ODIHR (2015), Republic of Turkey, Early Parliamentary Elections, 1 November 2015, OSCE/ODIHR Limited Election Observation Mission Final Report, OSCE/ODIHR, Warsaw

There is no legal provision which requires parties to encourage gender equality in party organization. However, the Republican People's Party requires that each provincial and township party branch shall allocate at least 10% of its annual budget to women and youth branches. Party central headquarter also allocates sufficient amount of money from its annual budget for its women and youth chairmanships.
Source: Republican People's Party Statute (2016), Article 41-a/5.
Source: Gençkaya, Ömer F (2015)Financing of Politics and Electoral Campaigns: Competition, Transparency and Accountability (in Turkish), Checks and Balances Network, Democracy Barometer Analysis Report 4.

Moreover, the RPP's party statute requires a gender quota of 33% in the nomination of parliamentary candidates who are determined by the party central executive committee, of local assembly candidates and of all party units.
Source: Article 61(a), Republican People's Party Statute, 2016

Article 152 – (Changed first clause: 10/6/1983 - 2839/50 art.) Anyone who offers or suggests or gives any favors, assets or provides any official or general or private benefits to one or more voters for giving vote for himself or any other candidates in elections, are sentenced to from one to three years in prison. Even benefits or utilities are explained as the travel, food, drink or transfer costs of the voters, the penalties will remain the same. The voter, who accepts above mentioned money, benefit, utility or services, will be subject to same punishment. In case these actions are exercised by force, threat or by using power, the responsible will be subject to one times increased punishment.
Source: Article 152, Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

It is forbidden for political parties and candidates to distribute directly or through third parties or institutions , any gifts or giveaways other than those specified (such as brochures, handouts, party flag, poster and relevant CDs or DVDs aiming personal advertisement) personal infin this Article.
Source: Article 57(1), Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Those who violate this provision are subject to a total of 267 Turkish Liras administrative fine.
Source: Article 32, Law on Misdemeanours (5326), 2005

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

While the legislation imposes some restrictions on the amount and nature of donations, there are no limitations on general party and campaign-related spendingt.
Source: OSCE/ODIHR (2018), Early Presidential and Parliamentary Elections 24 June 2018 ODIHR Needs Assessment Mission Report 8 – 10 May 2018, OSCE/ODIHR, Warsaw

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Source: Law on Presidential Election, 2012

While the legislation imposes some restrictions on the amount and nature of donations, there are no limitations on general party and campaign-related spendingt.
Source: OSCE/ODIHR (2018), Early Presidential and Parliamentary Elections 24 June 2018 ODIHR Needs Assessment Mission Report 8 – 10 May 2018, OSCE/ODIHR, Warsaw

During the ten-day period before the day of voting, broadcasting and all means of distribution under the name of public polls, surveys, forecast, mini referendum through information and communication calls by using the means of print and broadcast media and broadcasting for or against any political party or candidate in a manner to influence the vote of citizens are prohibited under all circumstances.
Source: Article 55B, Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

(1) Propaganda period starts on the day of finalization of candidate list and ends at 18.00 previous day of election.
Source: Article 13, Law on Presidential Election, 2012

Source: Law on Political Parties, 1983 (amended 2018)

The law provides for paid political advertisement during the campaign, but the lack of campaign expenditure limits contributed to parties having unequal opportunities to reach the voters.
Source: OSCE/ODIHR (2017), Republic of Turkey, Constitutional Referendum 16 April 2017, OSCE/ODIHR Limited Referendum Observation Mission Final Report, OSCE/ODIHR, Warsaw

During the ten-day period before the day of voting, broadcasting and all means of distribution under the name of public polls, surveys, forecast, mini referendum through information and communication calls by using the means of print and broadcast media and broadcasting for or against any political party or candidate in a manner to influence the vote of citizens are prohibited under all circumstances.
Source: Article 55B, Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

(1) Propaganda period starts on the day of finalization of candidate list and ends at 18.00 previous day of election.
Source: Article 13, Law on Presidential Election, 2012

Source: Law on Political Parties, 1983 (amended 2018)

The law provides for paid political advertisement during the campaign, but the lack of campaign expenditure limits contributed to parties having unequal opportunities to reach the voters.
Source: OSCE/ODIHR (2017), Republic of Turkey, Constitutional Referendum 16 April 2017, OSCE/ODIHR Limited Referendum Observation Mission Final Report, OSCE/ODIHR, Warsaw

During the ten-day period before the day of voting, broadcasting and all means of distribution under the name of public polls, surveys, forecast, mini referendum through information and communication calls by using the means of print and broadcast media and broadcasting for or against any political party or candidate in a manner to influence the vote of citizens are prohibited under all circumstances.
Source: Article 55B, Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

(1) Propaganda period starts on the day of finalization of candidate list and ends at 18.00 previous day of election.
Source: Article 13, Law on Presidential Election, 2012

Source: Law on Political Parties, 1983 (amended 2018)

The law provides for paid political advertisement during the campaign, but the lack of campaign expenditure limits contributed to parties having unequal opportunities to reach the voters.
Source: OSCE/ODIHR (2017), Republic of Turkey, Constitutional Referendum 16 April 2017, OSCE/ODIHR Limited Referendum Observation Mission Final Report, OSCE/ODIHR, Warsaw

73. [...] The party headquarters and the provincial organizations also including the districts under its administration shall prepare their final accounts showing the practical results of the previous year’s budget by the end of April following each budget year. The final accounts belonging to the provincial organizations and the headquarters shall be examined, approved and joined by the central decision-making and administrative committee. [...]
Source: Article 73, Law on Political Parties, 1983 (amended 2018)

 74. Consolidated final accounts, along with the final accounts of the headquarters, provincial and township organizations, shall be submitted by the chairman of the political parties by the end of June to the Constitutional Court for audit and the Supreme Court of Appeals Proecutor’s Office for information.
Source: Article 74, Law on Political Parties, 1983 (amended 2018).

Parties declare their campaign funds through annual general party financial reports to the Constitutional Court.
Source: OSCE/ODIHR (2018), Early Presidential and Parliamentary Elections 24 June 2018 ODIHR Needs Assessment Mission Report 8 – 10 May 2018, OSCE/ODIHR, Warsaw

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Parties declare their campaign funds through annual general party financial reports to the Constitutional Court.
Source: OSCE/ODIHR (2018), Early Presidential and Parliamentary Elections 24 June 2018 ODIHR Needs Assessment Mission Report 8 – 10 May 2018, OSCE/ODIHR, Warsaw

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

All information and documents on election accounts, donations, aids and expenditures shall be submitted to the Supreme Board of Election within ten days following the finalization of the election results.
Source: Article 14(6), Law on Presidential Election, 2012

Independent candidates disclose campaign income and expenditure through individual tax declaration.
Source: OSCE/ODIHR (2018), Early Presidential and Parliamentary Elections 24 June 2018 ODIHR Needs Assessment Mission Report 8 – 10 May 2018, OSCE/ODIHR, Warsaw

Source: Law on Political Parties, 1983 (amended 2018)

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Source: Law on Presidential Election, 2012

Source: Law on Trade Unions, 2012 (amended 2018)

Source: Law on Cooperatives, 1969 (amended 2018)

GRECO’s Third Round Evaluation Report on Turkey on Transparency of Party Funding urged Turkey that, "entities collaborating with political parties (e.g. interest groups, political education foundations, trade unions) are under an obligation to keep accountancy records, but their books are not in the public domain."
Source: GRECO (2009), Third Evaluation Round Report on Turkey on Transparency of Party Funding, Greco Eval III Rep (2009) 5E Theme II, GRECO. Strasbourg.

Source: Article 74, Law on Political Parties, 1983 (amended 2018)

Source: Article 14, Law on Presidential Election, 2012.

There is no reporting requirement during the campaign period and political parties must report their campaign expenses only as part of their annual financial reports to the Constitutional Court, which has oversight responsibility. Contrary to international commitments and good practice, these reports are not made public and only summarized audit reports are published online.
Source: OSCE/ODIHR (2017), Republic of Turkey, Constitutional Referendum 16 April 2017, OSCE/ODIHR Limited Referendum Observation Mission Final Report, OSCE/ODIHR, Warsaw

69. [...] The type and amount of the income received, the name, surname and address of the person providing the income, the title, name, surname and signature of the person issuing the invoice, shall be included on the invoice and in the invoice stub.
The original invoice shall bear the same serial number as the invoice stubs. The period of retaining the invoice stubs shall be five years as of the date of notification of the first decision of examination by the Constitutional Court to the political party.
Source: Article 69, Law on Political Parties, 1983 (amended 2014)

74. Amended by Article 10 of Law 4445, dated 12 August 1999)
The Constitutional Court shall conduct the financial audits of political parties. The Constitutional Court shall audit whether the procurement of assets and the revenues and expenditures of political parties are in accordance with the Law. [...]
The chairmen of political parties shall be obliged to submit, by the end of June, an approved copy of both the joint final account, about which a final decision has been passed, and the final accounts of the headquarters and the provincial organizations also covering the connected districts, to the Constitutional Court, as well as to the Office of the Chief Public Prosecutor of the Court of Cassation and for information purposes.
Source: Article 74, Law on Political Parties, 1983 (amended 2018)

Above mentioned provisions (Articles 69 and 74 of Law on Political Parties) apply to the campaign periods, too.

(4) [...] cash aids over the amount determined by Supreme Election Council are deposited in “electoral account” that will be opened in the name of candidates. Cash aids under the amount determined by Supreme Election Council are taken in return of receipt and deposited in electoral account...
Source: Article 14(4), Law on Presidential Election, 2012

The amount mentioned in Article 14(4), Law on Presidential Election, 2012 is 2,000,00 TRY in 2018.
Source: Circular of the Supreme Board of Election Indicating the Procedures and Principles Concerning the Aids and Donations to be Made to the Presidential Candidates and Their Asset Declaration (in Turkish), 2018

There is no reporting requirement during the campaign period and political parties must report their campaign expenses only as part of their annual financial reports to the Constitutional Court, which has oversight responsibility.
Source: OSCE/ODIHR (2017), Republic of Turkey, Constitutional Referendum 16 April 2017, OSCE/ODIHR Limited Referendum Observation Mission Final Report, OSCE/ODIHR, Warsaw

Except for the presidential elections, candidates are not required to submit campaign accounts.
Source: Gençkaya, Ömer F., Gündüz, Umut and Cihangir-Tetik, Damla (2016) Political Finance and Transparency, Transparency International Turkey, İstanbul.

14.(6) Information and documents related with aids and donations with electoral accounts, are presented to Supreme Election Council within ten days following the finalization of results. [...]
Source: Article 14 (6), Presidential Election Law, 2012

The amount and type of the revenue; name, surname and address of the donor; title, name, surname and signature of the person who makes out the receipt shall be on the invoice and stub.
Preservation period for the invoice stubs is five years starting from the date when the relevant political party is informed of the first examination decision of the Constitutional Court.
Source: Article 69 (3 and 4), Law on Political Parties, 1983 (amended 2018)

74. [...] (Annex paragraph by Article 180 of Law 6111, dated 13 February 2011) Political parties shall show proof of their spendings by means getting invoices, any other documents that serve the purpose of an invoice and d, in cases where it is not possible to obtain such documents, other documents proving that the commodity was purchased. However, in cases where the original documents cannot be produced due to force majeure conditions such as being lost, being torn or burned, approved copies of the invoices and other documents serving the purpose of an invoice can be obtained from those who had initially issued these documents.
Source: Article 74, Law on Political Parties, 1983 (amended 2018)

14.(5) Within the period beginning from finalization of candidacy to finalization of results, all expenses are recorded in the lists approved by Supreme Election Council.
Source: Article 14(5), Presidential Election Law, 2012

All income and all spending must be recorded with an invoice or receipt. However, it is only required to document spending items above certain upper limit (In 2018, the upper limit for spending without a documentation is 328,5 TRY.)
Source: Gençkaya, Ömer F (2018) "Financing political parties and electoral campaigns in Turkey"  in Sayarı, Sabri, Ayan-Musil, Pelin and Demirkol,Özhan (eds) Party Politics in Turkey A Comparative Perspective, Routledge.

74 [...] The chairmen of political parties shall be obliged to submit, by the end of June, an approved copy of both the joint final account, about which a final decision has been passed, and the final accounts of the headquarters and the provincial organizations also covering the connected districts, to the Constitutional Court, as well as to the Office of the Chief Public Prosecutor of the Court of Cassation and for information purposes.
Source: Article 74, Law on Political Parties, 1983 (amended 2018)

Election accounts and informationa and documents related to donations, aids and expenditures shall be submitted to the Supreme Board of Election within ten days following the finalization of the election results.
Source: Article 14(6), Law on Presidential Election, 2012

The auditing of acquisitions, revenue and expenditure of political parties by the Constitutional Court in terms of conformity to law as well as the methods of audit and sanctions to be applied in case of inconformity to law shall be indicated in law. The Constitutional Court shall be assisted by the Court of Accounts in performing its task of auditing. The judgments rendered by the Constitutional Court because of the auditing shall be final.
Source: Article 69(3), 1982 Constitution of Republic of Turkey (amended 2017)..

74. Amended by Article 10 of Law 4445, dated 12 August 1999)
The Constitutional Court shall conduct the financial audits of political parties. The Constitutional Court shall audit whether the procurement of assets and the revenues and expenditures of political parties are in accordance with the Law. [...]
Source: Article 74, Law on Political Parties, 1983 (amended 2018)
Source: Article 6, The Establishment of the Constitutional Court and Its Trial Procedures, 2011 (amended 2018)

(6) [...] The Supreme Board of Elections will examine the election accounts within one month and determine if irregularities exist irregularities and the prescribed limits have been exceeded. [...]
(7) The results of the examination conducted by the Supreme Election Board are final and shall be announced within one month following the completion of the election.
Source: Article 14(6 and 7), Law on Presidential Election, 2012.

74. Amended by Article 10 of Law 4445, dated 12 August 1999)
The Constitutional Court shall conduct the financial audits of political parties. The Constitutional Court shall audit whether the procurement of assets and the revenues and expenditures of political parties are in accordance with the Law. [...]
Source: Article 74, Law on Political Parties, 1983 (amended 2018)

The Constitutional Court shall perform its audit in the form of examination of documents The ConstitutBLANKional Court may, at any time, ask the political parties to document information pertaining to the final accounts. [...] The Constitutional Court may request a written opinion from the chairperson or the representative of a political party; if deemed necessary, they may hear the verbal statements of the relevant persons including the responsible specialized accountants.
Source: Article 75(1 and 3), Law on Political Parties, 1983 (amended 2018)

About the political parties, which the Constitutional Court determines to have received donations, acquired goods or proceeds in violation of the provisions of this Law herewith, a decision shall be rendered to register as revenue with the Treasury.
Source: Article 76(1), Law on Political Parties, 1983 (amended 2018)

If it is determined that a political party owns immovable properties in violation of the principles enshrined in the Article 68 of this Law herewith, such properties shall be liquidated by the political party upon the decision of the Constitutional Court and within the period set out by the Court.
Source: Article 77, Law on Political Parties, 1983 (amended 2018)

Decision of dissolution of a political party shall be made by the Constitutional Court where: [...]
c) a political party receives financial assistance from foreign states, international organisations and legal and natural persons with non-Turkish origins.
Source: Article 101(c), Law on Political Parties, 1983 (amended 2018)

The Supreme Board of Election will give a suitable period for the (presidential) candidates to complete the missing information and documents at the examination. The amount exceeding the limit of donations and aids shall be registered as to the Treasury [...]
The procedures and principles related to the implementation of this provision (Article 14) shall be determined by the Supreme Board of Election.
Source: Article 14 (6 and 9), Law on Presidential Election, 2012.

Law on Political Parties include some administrative and penal sanctions as follows:

Application for other reasons:

Article 104 – (The paragraph 1 has been amended by the Article 19 of the Law numbered 4445 and dated 12/8/1999) If a political party is in contravention to the statutory provisions of the Law herewith other than Article 101 and to the statutory provisions of other Laws concerning the political parties, an ex officio application in writing shall be filed to the Constitutional Court by the Office of Chief Public Prosecutor’s Office.
(Amended by the Article 12 of the Law numbered 4778 and dated 2/1/2003) In case the Court finds any contravention to the said provisions, the Constitutional Court shall pass a decision of warning against the political party and demand the correction of such contraventions.
Source: Article 104, Law on Political Parties, 1983, (amended 2018).

Decision of dissolution of a political party shall be made by the Constitutional Court where: [...]
(c) a political party receives financial assistance from foreign states, international organisations and legal and natural persons without Turkish nationality.
Source: Article 101 (c), Law on Political Parties, 1983, (as amended in 1999, Law No. 2820).

Confiscation by the Treasury:

Article 76 – (The paragraph 1 has been amended by the Article 12 of the Law numbered 4445 and dated 12/8/1999) About the political parties, which the Constitutional Court determines to have received donations, acquired goods or proceeds in violation of the provisions of this Law herewith, a decision shall be rendered to register as revenue with the Treasury the whole amount of the proceeds acquired through such ways; the proceeds exceeding the amount stipulated in the Law; the value of the immovable properties equivalent to the amount exceeding the legitimate threshold; and for the title deeds of the immovable property to be registered with the Treasury.
Upon the decision of the Constitutional Court, the Treasury shall confiscate the loans or debts provided to political parties in violation of the Article 67 of this Law herewith; the Treasury shall bear no liability vis-à-vis the lender of the loan or debt.
Where it is established that a political party has received revenues in violation of the principles stipulated in the Article 69 of this Law herewith from sources that have not been documented, the Treasury shall register such proceeds as revenue upon the decision of the Constitutional Court.
Party’s assets, the amount of which corresponds to the undocumented quantity of expenses which should have been documented, shall be registered as revenue by the Treasury upon the decision of the Constitutional Court.
Source: Article 76, Law on Political Parties, 1983, (amended 2018)

Liquidation:

Article 77- If it is determined that a political party owns immovable properties in violation of the principles enshrined in the Article 68 of this Law herewith, such properties shall be liquidated by the political party upon the decision of the Constitutional Court and within the period set out by the Court.
Source: Article 77, Law on Political Parties, 1983, (amended 2018)

Procedure applied where the requests of the Chief Public Prosecutor’s Office are not complied with:

Article 102 – (The paragraph 1 has been amended by the Article 4 of the Law numbered 4748 and dated 26/3/2002) The political party, which does not submit the information and documents requested by the Office of the Chief Prosecutor of the Republic for the Court of Cassation for the purpose of monitoring the activities of the political parties within the determined period, shall be sent a second written notice by the Office of the Chief Prosecutor of the Republic for the Court of Cassation. In such notice it shall also be stated that in the case of not replying and executing the requests within the determined period, a case may be filed for dissolution of such party or deprivation of such party from the State aid partially or completely. If the request is not executed within the period determined in the second notice or not replied, the Office of the Chief Prosecutor of the Republic for the Court of Cassation may file a case ex officio at the Constitutional Court for deprivation of such party from the State aid partially or completely (…) (1). (The sentence has been added by the Article 11 of the Law numbered 4778 and dated 2/1/2003) The political party may object to such request of the Office of the Chief Prosecutor of the Republic for the Court of Cassation at the Constitutional Court.
Source: Article 102, Law on Political Parties, 1983, (amended 2018)

Dissolution of the parties where there is contradiction to the prohibitions of the Constitution:

Article 101 - (Amended by the Article 16 of the Law numbered 4445 and dated 12/8/1999)
Decision of dissolution of a political party shall be made by the Constitutional Court where: [...]
(c) a political party receives financial assistance from foreign states, international organisations and legal and natural persons without Turkish nationality.
Source: Article 101 (c), Law on Political Parties, 1983, (amended 2018)

Faliure to submit the required information to the Office of Chief Public Prosecutor of the Republic and the Constitutional Court:

Article 111 –(a)The officials of a political party, who do not hand over the information and documents to be requested for the party registry that will be kept by the Office of the Chief Public Prosecutor, or those who act in violation of the provisions laid down in the Article 102, shall be sentenced to a penalty of light imprisonment for a term of three to six months and light fine of fifteen million to thirty million liras,
(b)The officials of a political party who act in violation of provisions laid down in the Article 74 shall be sentenced to a penalty of light imprisonment for a term of three to six months and a light fine of fifteen million to thirty million liras,
(c) The officials of a political party who hinder the examinations and inquiries undertaken in accordance with the Article 75 as well as those who do not hand over the information asked for in accordance with the same Article shall be imprisoned for a term of six months to one year and sentenced to a heavy fine not less than sixty million liras,
(d) (Added by the Article 13 of the Law numbered 4778 and dated 2/1/2003) Those party officials, who - by way of not complying with the warning decision given in accordance with the Article 104- deprive the political party partially or completely of the State Aid, and the officials of the political parties which do not benefit from State Aid shall be sentenced to a light imprisonment penalty for a term of three to six months.
Source: Article 111, Law on Political Parties, 1983, (amended 2018)

Failure to keep the party books and records; falsifying, destroying or hiding the party books and records:

Article 113- A person, who does not keep the books and record mentioned in the Article 60 of this Law herewith, shall be imprisoned for a term of six months to one year; a person who falsifies or destroys or hides such books and records shall be imprisoned for a term of one to three years.
Source: Article 113, Law on Political Parties, 1983, (amended 2018).

Receiving illegal donation, loan or borrowing and lending:

Article 116- (Amended by Article 20 of the Law numbered 4445 and dated 12/8/1999)
A person who -in violation of the provisions stipulated in this Law herewith- makes a donation to a political party or a party official who accepts such donations shall be imprisoned for a term of six months to one year.
Persons who, in violation of the provisions of this Law, receive or lend a loan or credit as well as a party official who receives or lends the credit or loan shall also be subject to the provision indicated in the paragraph above.
A party official, candidate or candidate for nomination, who accepts aid or donation from foreign states, international organisations, natural or legal persons without Turkish nationality, shall be imprisoned for a term of one to three years.
Source: Article 116, Law on Political Parties, 1983, (amended 2018)

Law on Basic Provisions of Elections and Voter Registers include some penal sanctions as follows:

Vote buying

Article 152- (Amended by Article 49 of the Law numbered 2839 and dated 10/06/1983) Those who provide or promise to provide to one or more voters benefits or valuables or public or private positions or services and benefits in exchange for voting for him/her shall be punishable by prison terms from one year to three years. This provision shall apply even if such benefits promised or provided consists of the travel, food and beverage expenses of voters or in return of their services.
A voter who has accepted the above-described Money, benefits, promises or services thereof shall be punishable by the same penalties.
Penalties shall be doubled for those who have committed these offences by using threat or coercion  or violence.
Source: Article 152, Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Breaches of Provisions Concerning Candidatures and People who are Banned from Propaganda Activities

Article 154- (Amended by Article 301 of the Law numbered 5728 and dated 23/02/2008) Those civil servants and judges who stand for elections without observing the rules set by specific laws and those armed forces officers, military civil servants and non-commissioned officers, having applied for resignation in order to stand for elections and having their resignation accepted, do not leave their position and conduct electioneering activities wearing their official uniforms or carry out any activities for the same purpose shall be punishable by judicial fines not to be less than a hundred days.
If judges and those who are considered judges and military personnel and civil servants and employees mentioned in the second paragraph of Article 62 [all civil servants and public officials cannot distribute hand outs]of the present law conduct propaganda activities or otherwise encourage or influence others for or against a political party or independent candidate during the period from the beginning date of the election as determined by the relevant specific law to the end of the casting of votes, then such people shall be punishable by prison terms from three months to one year unless his/her action constitutes a crime requires a heavier punishment.
Those who do not observe the prohibitions set by Article 63 [civil servants and public officials and associations with public utility cannot provide donation and aid to political parties and independent candidates] shall be punishable by prison terms from six months to one year.
Source: Article 154, Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Failure of the Prime Minister and Ministers to Observe Prohibitions

Article 156- (Amended by Article 302 of the Law numbered 5728 and dated 23/02/2008) Those who do not observe the prohibitions set in articles 64, 65 and 66 shall be punishable by prison terms from three months to one year.
Source: Article 156, Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

Law on Presidential Election include one sanction related to campaign finance:

Article 14 (6) The amount exceeding the limit stated for donations and aids and unused income shall be transferred to the Treasury.
Source: Article 14(6), Law on Presidential Election, 2012.

NOTE: A law allowed for redenomination by the removal of six zeros from the Turkish lira in 2005. Please, read the amount of fines without millions.