Muhtasar ve Prim Hizmet Beyannamesi (Combined Withholding and SGK Return)
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.
Who this applies to
- All employers with insured employees registered with SGK
- Businesses paying professional fees (Serbest Meslek) to individual accountants, lawyers, consultants, doctors
- Businesses renting premises from individual landlords (20% rental Stopaj)
- Companies paying dividends to individual shareholders (15% dividend Stopaj)
- Any entity withholding income tax at source on payments to individuals
What to file
Muhtasar ve Prim Hizmet Beyannamesi via e-Beyanname: employee payroll data (gross wages, withheld Gelir Vergisi cumulative table), SGK employee list with working days and earnings, employer and employee SGK premium amounts, withholding on professional fees and rental payments, and withholding on dividend distributions.
How to file
Electronically via GIB e-Beyanname portal. The declaration integrates with SGK's e-Bildirge system — a single submission feeds both the Revenue Administration and SGK. The combined return must be authenticated with the company's VKN. SMMM accountants typically file this on behalf of their clients.
Payment due
Both the withheld Gelir Vergisi (Stopaj) and SGK premiums are payable on 26th of the following month. For quarterly filers, payment is due on 26th of the month after the quarter end. Separate payment references apply to the tax authority (withheld GV) and SGK (social premiums).
Penalties for missing this deadline
Late filing: Ozel Usulsuzluk Cezası (minimum TRY 4,400). Underpaid SGK: penalty of 1 monthly minimum wage per unregistered employee plus back-premiums with monthly compound interest. Late Stopaj payment: Gecikme Faizi at TCMB rate + 5% per annum. SGK penalties are particularly severe and include exclusion from public tender eligibility.
Filing checklist
- Payroll run completed and all employee gross wages, Gelir Vergisi, and SGK deductions calculated
- All new employees' SGK enrolment (Sigortalı İşe Giriş Bildirimi) filed before their first working day
- All departing employees' SGK exit declarations (Sigortalı İşten Ayrılış Bildirimi) filed
- Professional fee payments to individual SMMM, lawyers, and contractors recorded with 20% Stopaj calculated
- Rental Stopaj on premises rent paid to individual landlords calculated (20%)
- Dividend Stopaj if any dividend distributions occurred in the period (15%)
Common mistakes to avoid
- Failing to register new employees with SGK before their first working day — the Sigortalı İşe Giriş Bildirimi must be filed the day before (or at latest before shift start) to avoid severe penalties
- Omitting freelancer/self-employed payments from the Stopaj section — every payment to an individual SMMM, lawyer, or consultant must be reported
- Forgetting rental Stopaj when the landlord is a natural person — the 20% withholding obligation is on the paying company, not the landlord
- Using incorrect cumulative tax calculation for employee wage Stopaj — the Gelir Vergisi table method must be applied cumulatively across the year, with the annual bracket restarting in January
Never miss a Turkey deadline
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