{"id":1645,"date":"2025-06-09T21:09:45","date_gmt":"2025-06-09T18:09:45","guid":{"rendered":"https:\/\/workon.com.tr\/en\/?p=1645"},"modified":"2026-09-25T17:06:14","modified_gmt":"2026-09-25T14:06:14","slug":"corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning","status":"publish","type":"post","link":"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/","title":{"rendered":"Corporate Tax in Turkey: 2026 Rates &#038; Minimum Tax"},"content":{"rendered":"<p><strong>Corporate tax in Turkey<\/strong> is generally <strong>25%<\/strong> for ordinary corporate taxpayers in the 2026 accounting period. Certain banks, financial institutions, insurance companies, pension companies and specified public-private partnership project companies are generally subject to <strong>30%<\/strong>. Turkey also applies reduced rates to specific qualifying income, including <strong>20% for qualifying export income<\/strong> and <strong>24% for qualifying manufacturing income<\/strong> in 2026.<\/p>\n<p>The headline rate is only the first step. A company must calculate taxable corporate income, apply relevant exemptions and deductions, test reduced-rate income separately and, when applicable, compare the normal calculation with Turkey\u2019s <strong>domestic minimum corporate tax<\/strong>. Importantly, a company that is genuinely starting activity for the first time is outside the domestic minimum corporate tax rules for its first <strong>three accounting periods<\/strong>.<\/p>\n<p><strong>Last verified: 17 September 2026.<\/strong> The current Revenue Administration rate table continues to show 25% for ordinary corporate taxpayers, 30% for the specified higher-rate categories, 20% for qualifying export income and 24% for qualifying manufacturing income. This guide explains the detailed corporate-income-tax and domestic-minimum-tax calculation decision. For the company\u2019s wider monthly\/annual tax calendar, use the <a href='https:\/\/workon.com.tr\/en\/business-taxes-in-turkey\/' style='color:#0b3d91;font-weight:700;'>2026 business-tax calendar<\/a>. For a transaction-by-transaction map of VAT, stopaj, payroll, customs and stamp tax, use <a href='https:\/\/workon.com.tr\/en\/taxes-in-turkey\/' style='color:#0b3d91;font-weight:700;'>Taxes in Turkey for Entrepreneurs<\/a>.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#2026_Corporate_Tax_Rates_in_Turkey\" >2026 Corporate Tax Rates in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Who_Is_Subject_to_Turkish_Corporate_Tax\" >Who Is Subject to Turkish Corporate Tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#How_Is_Corporate_Taxable_Income_Calculated\" >How Is Corporate Taxable Income Calculated?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Domestic_Minimum_Corporate_Tax_The_2026_Rule\" >Domestic Minimum Corporate Tax: The 2026 Rule<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Who_is_not_subject_to_domestic_minimum_corporate_tax\" >Who is not subject to domestic minimum corporate tax?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#A_Five-Step_Minimum-Tax_Control\" >A Five-Step Minimum-Tax Control<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Which_Exemptions_and_Deductions_Matter_for_Minimum_Tax\" >Which Exemptions and Deductions Matter for Minimum Tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Export_Income_20_Does_Not_Apply_to_All_Company_Profit\" >Export Income: 20% Does Not Apply to All Company Profit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Manufacturing_Income_24_in_2026\" >Manufacturing Income: 24% in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Investment_Incentives_and_Reduced_Corporate_Tax\" >Investment Incentives and Reduced Corporate Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Provisional_Corporate_Tax_in_2026\" >Provisional Corporate Tax in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Annual_Corporate_Tax_Return\" >Annual Corporate Tax Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Corporate_Tax_Is_Not_the_Same_as_Dividend_Withholding\" >Corporate Tax Is Not the Same as Dividend Withholding<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Foreign-Owned_Companies_What_Changes\" >Foreign-Owned Companies: What Changes?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Official_2026_Sources\" >Official 2026 Sources<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#How_Workon_Supports_the_Corporate-Tax_Workflow\" >How Workon Supports the Corporate-Tax Workflow<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/#Frequently_Asked_Questions\" >Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"2026_Corporate_Tax_Rates_in_Turkey\"><\/span>2026 Corporate Tax Rates in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th scope='col'>Taxpayer \/ qualifying income<\/th>\n<th scope='col'>2026 corporate tax rate<\/th>\n<th scope='col'>Key condition<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ordinary corporate taxpayers<\/td>\n<td><strong>25%<\/strong><\/td>\n<td>General rate unless a specific higher or reduced-rate rule applies.<\/td>\n<\/tr>\n<tr>\n<td>Specified banks, financial institutions, electronic-payment\/money institutions, insurers, pension companies and listed project companies<\/td>\n<td><strong>30%<\/strong><\/td>\n<td>Only the entities specifically covered by the Corporate Tax Law.<\/td>\n<\/tr>\n<tr>\n<td>Qualifying first public offering of at least 20% on Borsa Istanbul<\/td>\n<td><strong>23%<\/strong><\/td>\n<td>Two-point reduction for five accounting periods, subject to statutory conditions and exclusions.<\/td>\n<\/tr>\n<tr>\n<td>Qualifying export income<\/td>\n<td><strong>20%<\/strong><\/td>\n<td>Five-point reduction applies to the qualifying export-income portion, including specified intermediated-export cases.<\/td>\n<\/tr>\n<tr>\n<td>Qualifying manufacturing income<\/td>\n<td><strong>24%<\/strong><\/td>\n<td>One-point reduction for entities holding the required industrial registry certificate and actually carrying out manufacturing in 2026.<\/td>\n<\/tr>\n<tr>\n<td>Qualifying IPO + export income<\/td>\n<td><strong>18%<\/strong><\/td>\n<td>Where both reduction regimes validly apply to the relevant income.<\/td>\n<\/tr>\n<tr>\n<td>Qualifying IPO + manufacturing income<\/td>\n<td><strong>22%<\/strong><\/td>\n<td>Where both reduction regimes validly apply to the relevant income.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>These rates apply to the relevant taxable income; they are not blanket rates for all revenue of every business in the named sector. A company with both export and domestic sales, for example, may need to allocate and substantiate the qualifying export profit before applying the five-point reduction.<\/p>\n<div id=\"attachment_1964\" style=\"width: 1882px\" class=\"wp-caption alignnone\"><a href='https:\/\/workon.com.tr\/en\/company-registration\/'><img aria-describedby=\"caption-attachment-1964\" class='size-full wp-image-1964' src='https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner.webp' alt='Workon company registration and corporate tax onboarding in Turkey' width='1872' height='480' \/><\/a><p id=\"caption-attachment-1964\" class=\"wp-caption-text\">Build the corporate-tax file and accounting controls alongside your Turkey company setup.<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Who_Is_Subject_to_Turkish_Corporate_Tax\"><\/span>Who Is Subject to Turkish Corporate Tax?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Turkey\u2019s Corporate Tax Law applies to corporate taxpayers such as capital companies, cooperatives, economic enterprises of associations\/foundations and other entities within the statutory scope. A Turkish resident corporation is generally subject to Turkish corporate tax under the full-liability rules, while a non-resident corporation can be taxed on Turkish-source income under the limited-liability rules.<\/p>\n<p>That distinction matters for foreign investors. A Turkish subsidiary, a Turkish branch and a foreign company selling cross-border into Turkey do not automatically have the same corporate-tax, withholding or VAT position. The legal presence and source of income must be analysed separately.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_Is_Corporate_Taxable_Income_Calculated\"><\/span>How Is Corporate Taxable Income Calculated?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Corporate tax is not simply 25% of turnover or the company\u2019s bank balance. The computation begins with the company\u2019s accounting result and then applies tax-law adjustments.<\/p>\n<ol>\n<li><strong>Start with the commercial accounting result.<\/strong> Use the period\u2019s properly closed accounting records.<\/li>\n<li><strong>Add non-deductible expenses.<\/strong> Identify costs that accounting records recognise but Turkish tax law does not allow as a deduction.<\/li>\n<li><strong>Apply permitted exemptions.<\/strong> Determine whether any income qualifies for a statutory exemption and retain the evidence.<\/li>\n<li><strong>Apply permitted deductions.<\/strong> Test deductions under the Corporate Tax Law and other legislation individually.<\/li>\n<li><strong>Use carried-forward losses only if the statutory conditions are met.<\/strong> Reconcile the loss history to prior tax returns.<\/li>\n<li><strong>Separate income subject to reduced corporate-tax rates.<\/strong> Export, manufacturing, qualifying IPO and investment-incentive calculations require their own support.<\/li>\n<li><strong>Test domestic minimum corporate tax if applicable.<\/strong> Do not assume the normal calculation is automatically the final amount.<\/li>\n<li><strong>Credit eligible provisional tax and foreign taxes where the legal conditions are met.<\/strong><\/li>\n<\/ol>\n<p>A management P&amp;L can be useful for forecasting, but the filed tax result must reconcile to the statutory books, tax adjustments and evidence supporting every material exemption or reduction.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Domestic_Minimum_Corporate_Tax_The_2026_Rule\"><\/span>Domestic Minimum Corporate Tax: The 2026 Rule<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Under Corporate Tax Law Article 32\/C, the corporate tax calculated under the ordinary and reduced-rate rules generally cannot be lower than <strong>10% of the corporate income before specified exemptions and deductions<\/strong>, subject to the detailed statutory adjustments.<\/p>\n<p>This is frequently oversimplified. The minimum-tax base is not simply \u201c10% of turnover,\u201d and it is not automatically 10% of accounting profit. The law defines the starting concept by reference to the commercial balance-sheet profit or loss plus non-deductible expenses and then specifies which exemptions and deductions are removed from the minimum-tax base and which are not.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Who_is_not_subject_to_domestic_minimum_corporate_tax\"><\/span>Who is not subject to domestic minimum corporate tax?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The 2026 Revenue Administration guide confirms that domestic minimum corporate tax does not apply to corporate taxpayers that are exempt from corporate tax, specified taxpayers taxed on a revenue basis, and\u2014critically\u2014<strong>corporations starting activity for the first time during their first three accounting periods<\/strong>.<\/p>\n<table>\n<thead>\n<tr>\n<th scope='col'>First activity period<\/th>\n<th scope='col'>Periods outside domestic minimum corporate tax<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2026<\/td>\n<td><strong>2026, 2027 and 2028<\/strong><\/td>\n<\/tr>\n<tr>\n<td>2025<\/td>\n<td><strong>2025, 2026 and 2027<\/strong><\/td>\n<\/tr>\n<tr>\n<td>2024<\/td>\n<td><strong>2024, 2025 and 2026<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Merger, demerger, type-conversion and similar reorganisations are not automatically treated as a first-ever start of activity for this exception. A newly incorporated foreign-owned company can therefore have a different minimum-tax position from an existing business that merely changes legal form.<\/p>\n<p><strong>The three-period exception applies to the domestic minimum tax, not to ordinary corporate tax.<\/strong> A newly formed 2026 company can still owe normal corporate tax on its taxable profit even though Article 32\/C does not apply during 2026\u20132028.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"A_Five-Step_Minimum-Tax_Control\"><\/span>A Five-Step Minimum-Tax Control<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><strong>Check whether Article 32\/C applies at all.<\/strong> First-time activity and other statutory exclusions can end the analysis immediately.<\/li>\n<li><strong>Build the statutory minimum-tax base.<\/strong> Start from the commercial result plus non-deductible expenses and apply the specific Article 32\/C exclusions.<\/li>\n<li><strong>Calculate the 10% minimum amount.<\/strong> This is a statutory comparison amount, not a separate 10% turnover tax.<\/li>\n<li><strong>Apply reductions expressly allowed against the minimum amount.<\/strong> The law can recognise tax not collected because of qualifying IPO\/export\/manufacturing reductions and specified investment-incentive positions.<\/li>\n<li><strong>Compare with the corporate tax calculated under the normal rules.<\/strong> The filed computation should document both routes and the final tax payable.<\/li>\n<\/ol>\n<p>The minimum corporate tax also applies in relevant provisional-tax periods when the company is within its scope. This makes it an in-year calculation control rather than only an annual-return issue.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Which_Exemptions_and_Deductions_Matter_for_Minimum_Tax\"><\/span>Which Exemptions and Deductions Matter for Minimum Tax?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Article 32\/C contains a specific list. Some exemptions and deductions are removed from the minimum-tax base, while others are not. The Revenue Administration\u2019s 2026 minimum-tax guide also addresses treaty-protected income and current statutory amendments.<\/p>\n<p>Do not rely on labels such as \u201ctechnopark,\u201d \u201cR&amp;D,\u201d \u201cfree zone,\u201d \u201cinvestment incentive\u201d or \u201cforeign income\u201d without mapping the exact legal provision. The ordinary corporate-tax treatment and the domestic-minimum-tax treatment can differ.<\/p>\n<p>For a company using a material exemption or incentive, keep a tax file that identifies:<\/p>\n<ul>\n<li>the exact legal article;<\/li>\n<li>the qualifying income or expenditure;<\/li>\n<li>the period and effective date;<\/li>\n<li>the underlying licence, certificate, project or approval where relevant;<\/li>\n<li>the amount used in the normal corporate-tax calculation;<\/li>\n<li>the amount, if any, excluded from or credited in the minimum-tax calculation; and<\/li>\n<li>the reconciliation to the filed return.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Export_Income_20_Does_Not_Apply_to_All_Company_Profit\"><\/span>Export Income: 20% Does Not Apply to All Company Profit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For 2026, qualifying export income benefits from a five-point corporate-tax rate reduction, producing a <strong>20%<\/strong> rate on the qualifying income where the general 25% rate is the starting point. The law also extends the reduction to specified manufacturers or suppliers exporting through foreign-trade or sectoral foreign-trade companies under an intermediated export agreement.<\/p>\n<p>The company still needs a defensible allocation of the qualifying export profit. Revenue, costs and shared expenses should be reconciled in a way that supports the profit attributed to the reduced-rate activity rather than applying 20% to the company\u2019s entire tax base by assumption.<\/p>\n<p>VAT export exemptions and refunds are a separate tax layer. Use the <a href='https:\/\/workon.com.tr\/en\/vat-refund-in-turkey-for-exporters\/' style='color:#0b3d91;font-weight:700;'>VAT refund guide for exporters<\/a> for that decision.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Manufacturing_Income_24_in_2026\"><\/span>Manufacturing Income: 24% in 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In 2026, a company with the required industrial registry certificate that actually carries out manufacturing can apply a one-point reduction to the qualifying manufacturing income, producing a <strong>24%<\/strong> rate where the ordinary rate is 25%.<\/p>\n<p>Do not apply the manufacturing rate merely because the company\u2019s articles of association include manufacturing. The company needs to meet the statutory status and actual-activity conditions, and it must separate qualifying production income where necessary.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Investment_Incentives_and_Reduced_Corporate_Tax\"><\/span>Investment Incentives and Reduced Corporate Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Investment incentive certificates can affect corporate tax through Article 32\/A and the investment-contribution mechanism. The result depends on the certificate, investment period, contribution rate, tax-reduction rate, eligible investment expenditure and whether the company is using the benefit on investment income or, where permitted, other income.<\/p>\n<p>Domestic minimum corporate tax can interact with Article 32\/A. The law allows specified tax not collected under qualifying reduced-rate rules and certain investment-certificate positions to reduce the minimum amount. Because certificate dates and transitional rules matter, model the ordinary tax, incentive calculation and Article 32\/C comparison together rather than describing an investment incentive as an automatic tax exemption.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Provisional_Corporate_Tax_in_2026\"><\/span>Provisional Corporate Tax in 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Revenue Administration\u2019s current useful-information table shows <strong>25%<\/strong> as the general 2026 provisional corporate tax rate for ordinary corporate taxpayers, subject to the same category\/reduced-rate framework where applicable.<\/p>\n<p>The current Revenue Administration deadline table includes <strong>four provisional-tax periods<\/strong>, including October\u2013December. The fourth period was reinstated from the 2025 calendar year under Law No. 7566; a three-period checklist is therefore incomplete.<\/p>\n<p>For period-by-period filing and payment planning, use the <a href=\"https:\/\/workon.com.tr\/en\/business-taxes-in-turkey\/\"><strong>company tax calendar<\/strong><\/a> and the <a href=\"https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFileResources?objectKey=arsiv\/yardim-kaynaklar\/yararli-bilgiler\/BeyannameVermeveOdemeSureleri.pdf\" target=\"_blank\" rel=\"noopener\"><strong>official declaration and payment deadline table<\/strong><\/a>, checked on 25 September 2026. Keep the calculation of provisional corporate tax separate from checking the applicable calendar and any extension.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Annual_Corporate_Tax_Return\"><\/span>Annual Corporate Tax Return<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For calendar-year taxpayers, the annual corporate tax return is filed in April of the following year. G\u0130B\u2019s 2026 Corporate Tax Return Guide states that the 2025 accounting-period return was filed from <strong>1\u201330 April 2026<\/strong>. Companies closing the 2026 year should verify the official April 2027 calendar when it is published rather than copying the previous year\u2019s dates mechanically.<\/p>\n<p>Before the annual close, reconcile:<\/p>\n<ul>\n<li>commercial profit\/loss and non-deductible expenses;<\/li>\n<li>tax losses and loss-carryforward evidence;<\/li>\n<li>related-party transactions and transfer-pricing support;<\/li>\n<li>foreign-source income and foreign-tax credits;<\/li>\n<li>withholding taxes and provisional tax available for credit;<\/li>\n<li>dividend\/participation and other exemptions;<\/li>\n<li>export\/manufacturing\/IPO reduced-rate calculations;<\/li>\n<li>investment incentives and Article 32\/A;<\/li>\n<li>domestic minimum corporate tax under Article 32\/C; and<\/li>\n<li>all certificates, approvals and working papers supporting the return.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Corporate_Tax_Is_Not_the_Same_as_Dividend_Withholding\"><\/span>Corporate Tax Is Not the Same as Dividend Withholding<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The company\u2019s corporate tax is calculated on corporate taxable income. A later distribution of after-tax profit to shareholders can create a separate dividend-withholding event. For many individual and non-resident recipients the current domestic starting rate is 15%, but treaty rules and recipient status can change the result.<\/p>\n<p>For payment-level withholding and treaty evidence, use the <a href=\"https:\/\/workon.com.tr\/en\/withholding-tax-in-turkey-stopaj-guide\/\" style=\"color:#0b3d91;font-weight:700;\">withholding tax in Turkey guide<\/a>. Do not treat dividend withholding as part of the 25% corporate-tax rate.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Foreign-Owned_Companies_What_Changes\"><\/span>Foreign-Owned Companies: What Changes?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A Turkish company does not receive a different general corporate-tax rate simply because its shareholders are foreign. The main cross-border differences arise from the source and character of income, related-party transactions, foreign tax credits, withholding on outbound payments, double-tax-treaty rules and the corporate\/residence structure used.<\/p>\n<p>For material cross-border charges, keep agreements, invoices, transfer-pricing support, residency certificates and tax calculations in a controlled file before the annual return rather than reconstructing them after a tax query.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Official_2026_Sources\"><\/span>Official 2026 Sources<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFile?objectKey=DUYURU%2FUNIVERSAL%2F2026%2F2026_Kurumlar_Vergisi_Beyan_Rehberi.pdf\" target=\"_blank\" rel=\"noopener\"><strong>G\u0130B 2026 Corporate Tax Return Guide<\/strong><\/a> \u2014 tax base, rates, exemptions, domestic minimum tax, provisional and annual returns.<\/li>\n<li><a href=\"https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFile?objectKey=DUYURU%2FUNIVERSAL%2F2026%2F2026_YurtIci_Asgari_KurumlarVergisiRehberi.pdf\" target=\"_blank\" rel=\"noopener\"><strong>G\u0130B 2026 Domestic Minimum Corporate Tax Guide<\/strong><\/a> \u2014 scope, three-period new-company exception and calculation rules.<\/li>\n<li><a href=\"https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFile?objectKey=DUYURU%2FUNIVERSAL%2F2026%2F2026_KurumlarVergisiOran.pdf\" target=\"_blank\" rel=\"noopener\"><strong>G\u0130B Corporate Tax Rate Applications Guide<\/strong><\/a> \u2014 ordinary and reduced-rate cases.<\/li>\n<li><a href=\"https:\/\/gib.gov.tr\/vergi-takvimi\" target=\"_blank\" rel=\"noopener\"><strong>G\u0130B Tax Calendar<\/strong><\/a> \u2014 current filing\/payment dates and extensions.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"How_Workon_Supports_the_Corporate-Tax_Workflow\"><\/span>How Workon Supports the Corporate-Tax Workflow<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Workon can coordinate the operational setup around a Turkish company: incorporation, registered-address and office services, document collection, bank-account process support and the handoff to licensed Turkish accounting professionals. Corporate-tax calculations, return positions, incentives and treaty analysis should be confirmed by the company\u2019s licensed CPA\/SMMM or another appropriately qualified tax adviser.<\/p>\n<p><a href=\"https:\/\/workon.com.tr\/en\/company-registration\/\" style=\"color:#0b3d91;font-weight:700;\">Review Workon\u2019s company registration support<\/a> and establish the corporate-tax evidence file at the same time as accounting onboarding.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>[clicksus-faqpage]<\/p>\n<p><em><strong>Disclaimer:<\/strong> This article provides general information about Turkish corporate tax as of September 2026 and is not legal, tax, accounting or financial advice. Rates, exemptions, reduced-rate income, investment incentives, loss treatment, domestic minimum corporate tax and filing obligations depend on the taxpayer and facts and can change through legislation or administrative guidance. Confirm material calculations and filing positions against current official rules and with a qualified Turkish CPA\/SMMM or other appropriately authorised professional.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Corporate tax in Turkey is generally 25% for ordinary corporate taxpayers in the 2026 accounting [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1715,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","clicksus-faqpage":{"Sorular":[{"Soru":"What is Turkey's general corporate income-tax rate in 2026?","Cevap":"The general rate for ordinary corporate taxpayers is 25%. Specifically listed financial institutions and other covered taxpayers use a 30% rate, while qualifying income can follow reduced-rate provisions. Identify the taxpayer and income category before applying a headline percentage."},{"Soru":"Is Turkish corporate tax calculated on sales or the bank balance?","Cevap":"No. The calculation starts with the accounting result and applies tax adjustments, non-deductible expenses, permitted exemptions and deductions, and eligible losses. Reduced-rate income and the applicable minimum-tax comparison require separate supporting calculations."},{"Soru":"Is domestic minimum corporate tax simply 10% of turnover?","Cevap":"No. Article 32\/C uses a specifically defined corporate-income base and adjustments. Where it applies, the ordinary calculation is compared with the statutory minimum calculation; this is not a universal 10% sales tax."},{"Soru":"Are genuinely new companies outside domestic minimum tax initially?","Cevap":"G\u0130B's guidance excludes corporations starting activity for the first time for their first three accounting periods. Reorganisations do not automatically qualify as a first start. This exception concerns domestic minimum tax, not ordinary corporate tax on taxable profit."},{"Soru":"Does an export, manufacturing or Technopark label make all company income tax-free?","Cevap":"No. Map each claimed reduction or exemption to its legal provision, qualifying income, activity and evidence. Separate eligible and non-eligible amounts and check their treatment in both the ordinary and minimum-tax calculations."},{"Soru":"Is corporate tax the same as tax on a later dividend?","Cevap":"No. Corporate tax concerns the company's taxable income. A later distribution can create a separate shareholder or withholding analysis depending on the recipient and treaty position. Keep the company calculation and payment-level tax file distinct."}],"Ayarlar":{"mikridata_aktif":true}},"_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_focuskw":"","rank_math_title":"Corporate Tax in Turkey | 2026 Rates & Minimum Tax","rank_math_description":"Check Turkey\u2019s 2026 corporate tax rates, reduced export\/manufacturing rates, 10% domestic minimum tax, new-company exception and filing controls.","rank_math_focus_keyword":"corporate tax in Turkey"},"categories":[2],"tags":[],"class_list":["post-1645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/1645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/comments?post=1645"}],"version-history":[{"count":6,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/1645\/revisions"}],"predecessor-version":[{"id":6546,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/1645\/revisions\/6546"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/media\/1715"}],"wp:attachment":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/media?parent=1645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/categories?post=1645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/tags?post=1645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}