CELEBI GROUND HANDLING 2025 AR

135 Çelebi Ground Handling 2025 Annual Report ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) In Germany, the corporate tax rate is 31,93% for fiscal year 2025 (2024: 31,93%). The corporate tax rate is applicable on the total income of companies after adjusting for certain disallowable expenses, income tax exemptions (affiliation privilege, investment allowance exemption, etc.) and income tax deductions (such as research and development expenses). In Indonesia, the corporate tax rate is 22% for fiscal year 2025 (2024: 22%). The corporate tax rate is applicable on the total income of companies after adjusting for certain disallowable expenses, income tax exemptions (affiliation privilege, investment allowance exemption, etc.) and income tax deductions (such as research and development expenses). In Tanzania, the corporate tax rate is 30% for fiscal year 2025 (2024: 30%). The corporate tax rate is applicable on the total income of companies after adjusting for certain disallowable expenses, income tax exemptions (affiliation privilege, investment allowance exemption, etc.) and income tax deductions (such as research and development expenses). In India, the corporate tax rate is 25,17% for fiscal year 2025 (2024: 25,17%). The corporate tax rate is applicable on the total income of companies after adjusting for certain disallowable expenses, income tax exemptions (affiliation privilege, investment allowance exemption, etc.) and income tax deductions (such as research and development expenses). For the periods ended on 31 December 2025 and 2024, tax expenses are as follows: 1 January - 1 January - 31 December 2025 31 December 2024 - Current period corporate tax (453.617.487) (513.698.185) - Deferred tax income 74.737.041 209.258.632 Current period tax income (expense) - net (378.880.446) (304.439.553) Reconciliation of tax expenses presented in consolidated statements of income for the periods ended 31 December 2025 and 2024 are as follows: 2025 2024 Profit before tax in the financial statements 3.827.944.999 3.120.509.596 Expected tax expense according to parent company tax rate (956.986.250) (780.127.399) Differences in tax rates of subsidiaries (98.334.888) (26.058.503) Expected tax expense of the Group (1.055.321.138) (806.185.902) Non-deductible expenses (61.530.190) (37.764.083) Reductions 18.427.061 120.643.437 Effect of donations and aids 39.280.403 24.063.621 Tax incentive effect 620.798.739 189.656.834 Export rate difference 11.531.806 18.892.423 Deferred tax income/(expense) calculated over unused previous years’ losses 103.833.677 76.593.278 Tax expense under discontinued operations (374.547.612) (378.002.015) Other (55.900.804) 109.660.839 Current period tax expense of the Group (753.428.058) (682.441.568)