The aim of this study is to give detailed information about the regulations made within the scope of revaluation in 2021. Within the scope of the regulations made in 2021; when the provisions of the temporary 31, repeated 298 and temporary 32 articles of the TPL are examined, it is seen that three different options are offered to the taxpayers. Among these arrangements, the period of revaluation to be made under the temporary Article 31 of the TPL has expired as of the end of 2021. In the continuous revaluation option, inflationary losses for only one period are compensated; in the case of temporary and one-off revaluations, inflationary losses of previous periods are tried to be compensated. It is not mandatory to benefit from temporary, one-time and continuous revaluation applications. Taxpayers can benefit from the relevant applications for all or some of the assets included in the scope of revaluation. Also, in order to benefit from the continuous revaluation application, there is no requirement to benefit from temporary and one-time applications. While temporary and one-time revaluation practices bring a tax burden of 2% to the taxpayer; In the application of continuous revaluation, there is no such tax burden.