How and when do I file the annual corporate tax return in Turkey?

Filing the annual corporate tax return is the most significant compliance event in a Turkish company's calendar. Here is a complete guide to the process.

Deadline The annual Kurumlar Vergisi Beyannamesi for the calendar year 2025 must be filed by 30 April 2026. This applies to all companies with a 31 December year end (which is the standard for Turkish companies). Companies with a non-standard accounting year end (requiring Revenue Administration approval) file within 4 months of their year end.

If 30 April falls on a public holiday or weekend, the deadline shifts to the next working day.

Who must file All entities subject to Kurumlar Vergisi must file annually, even if they made no profit or had a loss. Zero-profit and loss-making companies file nil or loss returns — these cannot be skipped.

The form — 1010 Kurumlar Vergisi Beyannamesi The KV return (Form 1010) is a detailed declaration accessible via the GIB e-Beyanname portal. It includes:

• Taxpayer identification section: company name, VKN, registered Tax Office, accounting period
• Income section: commercial profit per accounts, adjustments (KKEG additions, allowable deductions)
• Investment deductions: if holding investment incentive certificates
• R&D deductions: qualifying Ar-Ge Gideri adjustments
• Loss carry-forward: prior year losses to be utilised (up to 5-year carry-forward period)
• Tax calculation: taxable profit × 25% = gross KV
• Credits: Gecici Vergi payments for all 4 quarters, withholding credits if applicable
• Net payable or refund
• Related-party transaction disclosure (Form No. 2) — attached separately

The e-Beyanname portal process 1. Log into beyanname.gib.gov.tr with company VKN and e-Government Sifre (password) or digital certificate 2. Select Kurumlar Vergisi Beyannamesi (1010) 3. Complete all sections — the portal has built-in validation checks 4. Upload audited financial statements if company is subject to Bagimsiz Denetim 5. Obtain SMMM/YMM countersignature: the accountant logs into the portal with their professional credentials and electronically countersigns the declaration 6. Submit — the system immediately generates an acknowledgement number (Alındı Bilgisi)

Payment The balance of Kurumlar Vergisi (annual liability minus all four quarters' Gecici Vergi) is due on 30 April 2026. Payment methods: - Online via GIB's Interaktif Vergi Dairesi (ivd.gib.gov.tr) - Bank transfer to the company's registered Vergi Dairesi's account, using the payment reference - At any authorised collection bank (Anlaşmalı Banka) via the counter or ATM using the Tahakkuk Fişi reference number

Voluntary rectification — Pişmanlık If the company realises it has underpaid tax after filing, a voluntary rectification declaration (Pişmanlık Beyannamesi) can be filed before a Revenue Administration audit notification. This attracts only Pişmanlık Zammı (an interest-type surcharge) rather than the punitive Vergi Ziyai Cezası (1× the tax). Once an audit (Vergi İncelemesi) has been notified, Pişmanlık is no longer available.

Common filing timeline for Turkish SMEs January-February: Accountant prepares draft year-end accounts February-March: KKEG review and taxable profit calculation with SMMM March: Audited accounts received if subject to Bagimsiz Denetim April 1-25: KV return prepared, reviewed, and SMMM countersignature obtained April 26-30: Final review, submission, and payment of balance due