Kurumlar Vergisi Beyannamesi (Annual Corporate Tax Return)
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.
Who this applies to
- Limited Sirket (Ltd. Sti.)
- Anonim Sirket (A.S.)
- Kooperatifler (cooperatives)
- Iktisadi kamu kuruluslari (state economic enterprises with commercial activity)
- Dernekler ve vakiflara ait iktisadi isletmeler (commercial enterprises owned by foundations/associations)
- Non-resident companies with Turkish-source income (via a Turkish representative)
What to file
Kurumlar Vergisi Beyannamesi (1010 form via e-Beyanname): commercial profit per financial statements, add-back of non-deductible expenses (Kanunen Kabul Edilmeyen Giderler — KKEG), investment deductions, R&D deductions, prior year loss carry-forwards, taxable profit calculation, KV at 25%, credit for quarterly Gecici Vergi payments, and net payable or refund.
How to file
Electronically via GIB e-Beyanname system (beyanname.gib.gov.tr). The declaration must be signed by a licensed SMMM (Serbest Muhasebeci Mali Musavir) or YMM (Yeminli Mali Musavir) in addition to the company's authorised representative. For companies subject to Bagimsiz Denetim, the audited financial statements must be filed alongside.
Payment due
The balance of Kurumlar Vergisi (after crediting all four quarters of Gecici Vergi) is due on 30 April 2026 for the 2025 tax year, payable to the company's registered Tax Office (Vergi Dairesi) via bank transfer, internet banking, or at authorised collection banks.
Penalties for missing this deadline
Late filing: Vergi Ziyai Cezası (tax loss penalty) of 1x the unpaid tax PLUS delay interest (Gecikme Faizi) at the current TCMB rate + 5% p.a. Voluntary rectification (Pişmanlık) before audit notification reduces the penalty to Pişmanlık Zammı rate. Failure to file: Usulsüzlük Cezası fixed fine of TRY 12,100+ (2025 rate) in addition to the tax penalty.
Filing checklist
- Annual financial statements (Bilanço and Gelir Tablosu) prepared and signed
- Audited accounts attached if company is subject to Bagimsiz Denetim
- All Kanunen Kabul Edilmeyen Giderler (KKEG) identified and added back
- Investment deduction certificates (Yatırım İndirimi Belgeleri) gathered if applicable
- R&D deduction supporting documentation (TUBITAK or Ministry approval, expenditure breakdown)
- Prior year losses available for carry-forward confirmed with SMMM
- All four Gecici Vergi payment receipts attached for credit reconciliation
- SMMM or YMM signature and stamp on completed declaration
- e-Beyanname system login credentials available (company VKN + password)
Common mistakes to avoid
- Forgetting to add back non-deductible expenses (KKEG) such as fines, entertainment above 0.5%, disallowed interest under FGK rules — these are the most common cause of understated taxable profit
- Miscalculating the Gecici Vergi credit — check all four quarterly payment receipts match the GIB system records
- Missing the April deadline because the accountant's workload spikes — engage the SMMM early and agree a draft submission date well before 30 April
- Filing without an SMMM or YMM signature — declarations lacking professional countersignature are rejected by the GIB system
- Not reconciling the KV declaration with the KDV and Muhtasar declarations for the same year — discrepancies trigger Revenue Administration queries
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