Gelir Vergisi Beyannamesi (Annual Personal Income Tax Return)
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.
Who this applies to
- Sole traders (Gercek usul Ticari Kazanc erbabı) with commercial income
- Self-employed professionals (Serbest Meslek erbabı): doctors, lawyers, accountants, architects, engineers, consultants
- Individuals with rental income (Gayrimenkul Sermaye İradı) above TRY 33,000 (2025 exemption threshold)
- Individuals with multiple employment sources whose combined income exceeds the lowest tax bracket
- Individuals with capital gains (Diger Kazanc ve İratlar) from share disposals, land/building sales above exemption
What to file
Gelir Vergisi Beyannamesi (1001 form via e-Beyanname): all income categories earned during the year, deductions (SGK premiums, private pension contributions, health insurance, charitable donations), calculated Gelir Vergisi at progressive brackets, credit for quarterly Gecici Vergi payments and withholding, and net payable or refund.
How to file
Electronically via GIB e-Beyanname portal. Self-employed professionals and sole traders must have their declaration countersigned by a licensed SMMM. Individuals filing only rental income can use the GIB's simplified interactive declaration tool (Kolay Beyanname) without an accountant.
Payment due
First instalment (50% of net annual Gelir Vergisi): due 31 March 2026. Second instalment (remaining 50%): due 31 July 2026. Both payable to the declarant's registered Tax Office.
Penalties for missing this deadline
Late filing: Vergi Ziyai Cezası (1x the unpaid tax) plus Gecikme Faizi. Non-filing: Usulsüzlük Cezası plus the above. Voluntary Pişmanlık application (self-report before audit) reduces the penalty to Pişmanlık Zammı (interest-only surcharge, no punitive multiplier).
Filing checklist
- All income category records compiled (commercial/professional accounts, rental agreements, investment income statements)
- Quarterly Gecici Vergi payment receipts for all four quarters of the year
- SGK premium payment certificates for deduction (self-employed SGK contributions are deductible)
- Private pension (BES) contribution statements if claiming BES deduction
- Rental income documents: lease agreements, actual rent received records
- SMMM countersignature arranged for commercial/professional income declarations
Common mistakes to avoid
- Sole traders confusing the GV filing deadline of 31 March with the KV deadline of 30 April — the Gelir Vergisi return is earlier
- Omitting rental income below the exemption threshold — while below TRY 33,000 rental income need not be declared, combining it with commercial income can push total income into higher brackets
- Not deducting self-employed SGK premiums — self-employed individuals pay voluntary SGK under Bag-Kur; these premiums are a deductible expense from business income
- Forgetting the two-instalment payment structure — many taxpayers pay the first instalment and miss the July second payment, triggering Gecikme Faizi
Never miss a Turkey deadline
AccountsOS tracks every GIB (Gelir Idaresi Baskanligi) and MERSIS (Trade Registry) deadline and reminds you weeks ahead.
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