🇹🇷Turkey tax deadlines

Turkey Tax & Filing Deadlines

Every Turkey statutory deadline a founder needs to know. Penalties, checklists and source links to GIB (Gelir Idaresi Baskanligi) and MERSIS (Trade Registry).

Kurumlar Vergisi Beyannamesi (Annual Corporate Tax Return)

Due by the last day of April following the tax year. For the 2025 tax year (1 January 2025 - 31 December 2025): deadline is 30 April 2026. Payment of any balance due at the same time as filing. Companies with non-calendar accounting years file within 4 months of their accounting year end.

The annual corporate income tax return for all capital companies (Limited Sirket, Anonim Sirket) and other entities subject to Kurumlar Vergisi. Reports taxable profit, credits quarterly Gecici Vergi advance payments, and settles any balance. Filed electronically via the GIB e-Beyanname portal.

KDV Beyannamesi (Monthly VAT Return)

Due by the 26th of the month following the reporting month. January KDV return: due 26 February. December KDV return: due 26 January of the following year. If the 26th falls on a public holiday or weekend, the deadline moves to the next working day.

Monthly KDV (value-added tax) return reporting output KDV charged to customers and input KDV deductible on business purchases for the month. The net amount is paid to the Revenue Administration. Monthly filing is mandatory for all KDV-registered businesses. Turkey has no quarterly KDV option for regular businesses.

Gecici Vergi Beyannamesi (Quarterly Advance Tax Return)

Q1 (Jan-Mar): due 17 May. Q2 (Apr-Jun): due 17 August. Q3 (Jul-Sep): due 17 November. Q4 (Oct-Dec): due 17 February of the following year. Payment due same date as filing for each quarter.

Quarterly advance corporate or personal income tax return filed by commercial businesses and self-employed professionals, based on their accrual-basis quarterly profit. Four quarters per year; payments are credited against the annual Kurumlar Vergisi or Gelir Vergisi liability.

Muhtasar ve Prim Hizmet Beyannamesi (Combined Withholding and SGK Return)

Due by the 26th of the month following the reporting month. January combined return: due 26 February. Payment due same day as filing (26th). Small employers (under 10 insured employees) may file quarterly: Q1 (Jan-Mar) due 26 April, Q2 due 26 July, Q3 due 26 October, Q4 due 26 January.

The combined monthly declaration covering all withheld income taxes (Stopaj) paid by the company to employees, freelancers, landlords, and other payees, together with SGK (social security) premium declarations for all insured employees. Replaces separate Muhtasar and SGK monthly forms since 2020.

KDV2 Beyannamesi (Reverse Charge VAT on Foreign Services)

Due by the 26th of the month following the reporting month, same deadline as the regular KDV1 return. Filed as a separate KDV2 declaration on the e-Beyanname portal. If no qualifying foreign service purchases occurred in a month, no KDV2 is required.

Separate monthly KDV declaration required when a Turkish business purchases services from non-resident providers (foreign software, cloud services, digital advertising, consulting) and must self-assess the 20% KDV under the reverse charge mechanism. Filed in addition to the regular KDV1 return.

Gelir Vergisi Beyannamesi (Annual Personal Income Tax Return)

Due by 31 March of the year following the tax year. For income earned in 2025 (1 January to 31 December 2025): declaration due 31 March 2026. Payment in two equal instalments: first by 31 March 2026, second by 31 July 2026.

Annual personal income tax return required for sole traders, self-employed professionals, and individuals with rental income above the exemption threshold, multiple employment sources, or other non-withheld income. Reports all income categories, applies progressive tax rates, credits advance Gecici Vergi payments, and settles any balance.

E-Fatura ve E-Arsiv Uygulamasi (E-Invoice Compliance Deadline)

New businesses meeting the threshold must transition to e-Fatura by 1 July of the year following the year they exceeded TRY 3,000,000 revenue. Businesses already active at the date of the threshold crossing transition by the start of the following tax year. Certain regulated sectors (banks, insurance companies, importers, organised retail) have mandatory e-Fatura regardless of revenue.

Turkey's mandatory e-invoice system. Businesses above annual revenue thresholds (TRY 3,000,000) must use e-Fatura for B2B invoicing and e-Arsiv for all other invoices. The GIB Portal system or a licenced e-dönüsüm company is used. Non-compliant invoices are not legally valid for tax purposes.

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