{"id":1944,"date":"2025-09-18T10:38:48","date_gmt":"2025-09-18T07:38:48","guid":{"rendered":"https:\/\/workon.com.tr\/en\/?p=1944"},"modified":"2026-09-25T17:06:51","modified_gmt":"2026-09-25T14:06:51","slug":"business-taxes-in-turkey","status":"publish","type":"post","link":"https:\/\/workon.com.tr\/en\/business-taxes-in-turkey\/","title":{"rendered":"Business Taxes in Turkey: 2026 Company Tax Calendar"},"content":{"rendered":"<p><strong>Business taxes in Turkey<\/strong> are not one annual bill. A Turkish company normally manages several different tax and reporting cycles during its first year: corporate income tax, provisional corporate tax, VAT, withholding tax, payroll-related taxes and social-security reporting if it hires, document-based taxes such as stamp tax, and any sector-specific obligations that actually apply to its activity.<\/p>\n<p>For a newly established company, the most useful approach is a <strong>calendar-and-trigger system<\/strong>: first identify which taxes apply to your company, then assign each filing, payment and evidence task to an owner. The general corporate income tax rate is <strong>25%<\/strong> in 2026 for ordinary companies, while some financial-sector taxpayers are subject to a higher rate. VAT is generally structured around <strong>20%, 10% and 1%<\/strong> categories, but the correct rate depends on the exact supply. These headline rates are only the starting point; the company\u2019s actual filing calendar depends on transactions, status and special rules.<\/p>\n<p><strong>Last verified: 17 September 2026.<\/strong> Dates below were rechecked against the Revenue Administration\u2019s live 2026 calendar; official extensions can still change an otherwise standard deadline, so each period should be confirmed before filing.<\/p>\n<p>This guide explains the <strong>first-year company tax calendar<\/strong>. If your earlier question is which Turkish tax should be tested for a specific sale, import, rent, salary, dividend, contract or cross-border payment, use the <a href=\"https:\/\/workon.com.tr\/en\/taxes-in-turkey\/\" style=\"color:#0b3d91;font-weight:700;\">Taxes in Turkey transaction map<\/a> first.<\/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\/business-taxes-in-turkey\/#Your_First-Year_Tax_Map_in_Turkey\" >Your First-Year Tax Map 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\/business-taxes-in-turkey\/#Step_1_Build_the_Tax_File_Immediately_After_Incorporation\" >Step 1: Build the Tax File Immediately After Incorporation<\/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\/business-taxes-in-turkey\/#Step_2_Separate_Corporate_Tax_from_Cash-Flow_Taxes\" >Step 2: Separate Corporate Tax from Cash-Flow Taxes<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/workon.com.tr\/en\/business-taxes-in-turkey\/#Corporate_income_tax\" >Corporate income tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/workon.com.tr\/en\/business-taxes-in-turkey\/#Provisional_corporate_tax_during_the_year\" >Provisional corporate tax during the year<\/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\/business-taxes-in-turkey\/#Step_3_Control_VAT_Every_Month\" >Step 3: Control VAT Every Month<\/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\/business-taxes-in-turkey\/#Step_4_Run_a_Withholding_Test_Before_Certain_Payments\" >Step 4: Run a Withholding Test Before Certain Payments<\/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\/business-taxes-in-turkey\/#Step_5_Add_Payroll_and_SGK_Only_When_Hiring_Starts\" >Step 5: Add Payroll and SGK Only When Hiring Starts<\/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\/business-taxes-in-turkey\/#Step_6_Treat_e-Fatura_and_e-Defter_as_Trigger-Based_Systems\" >Step 6: Treat e-Fatura and e-Defter as Trigger-Based Systems<\/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\/business-taxes-in-turkey\/#Step_7_Check_Document_and_Sector_Taxes_Only_When_Triggered\" >Step 7: Check Document and Sector Taxes Only When Triggered<\/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\/business-taxes-in-turkey\/#Step_8_Prepare_for_the_Annual_Corporate_Tax_Return\" >Step 8: Prepare for the 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-12\" href=\"https:\/\/workon.com.tr\/en\/business-taxes-in-turkey\/#Who_Should_Own_Each_Tax_Task\" >Who Should Own Each Tax Task?<\/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\/business-taxes-in-turkey\/#A_12-Month_Control_Rhythm_for_a_New_Turkish_Company\" >A 12-Month Control Rhythm for a New Turkish Company<\/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\/business-taxes-in-turkey\/#Official_Sources_for_the_Live_Calendar\" >Official Sources for the Live Calendar<\/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\/business-taxes-in-turkey\/#Start_the_First_Year_with_a_Controlled_Compliance_File\" >Start the First Year with a Controlled Compliance File<\/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\/business-taxes-in-turkey\/#Frequently_Asked_Questions\" >Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Your_First-Year_Tax_Map_in_Turkey\"><\/span>Your First-Year Tax Map in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th scope='col'>Tax or filing<\/th>\n<th scope='col'>Typical trigger<\/th>\n<th scope='col'>2026 control point<\/th>\n<th scope='col'>Detailed owner<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Corporate income tax<\/td>\n<td>Taxable corporate profit<\/td>\n<td>Annual return after year-end; provisional tax during the year<\/td>\n<td><a href='https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/' style='color:#0b3d91;font-weight:700;'>Corporate tax in Turkey<\/a><\/td>\n<\/tr>\n<tr>\n<td>VAT (KDV)<\/td>\n<td>Taxable supplies and relevant purchases\/imports<\/td>\n<td>Ordinary VAT is generally monthly; current calendar shows the 28th for filing and payment<\/td>\n<td><a href='https:\/\/workon.com.tr\/en\/vat-in-turkey-rates-exemptions-compliance\/' style='color:#0b3d91;font-weight:700;'>VAT rates and compliance<\/a><\/td>\n<\/tr>\n<tr>\n<td>Income\/corporate withholding<\/td>\n<td>Specified payments such as certain professional fees, rent, dividends or non-resident payments<\/td>\n<td>Ordinary monthly cycle generally by the 26th, subject to statutory exceptions and extensions<\/td>\n<td><a href='https:\/\/workon.com.tr\/en\/withholding-tax-in-turkey-stopaj-guide\/' style='color:#0b3d91;font-weight:700;'>Withholding tax \/ stopaj<\/a><\/td>\n<\/tr>\n<tr>\n<td>Payroll and SGK<\/td>\n<td>Hiring employees<\/td>\n<td>Recurring payroll, MPHB, tax and social-security controls<\/td>\n<td><a href=\"https:\/\/workon.com.tr\/en\/payroll-setup-turkey\/\" style=\"color:#0b3d91;font-weight:700;\">Payroll in Turkey<\/a><\/td>\n<\/tr>\n<tr>\n<td>Stamp tax<\/td>\n<td>Specific signed papers listed by law<\/td>\n<td>Document-triggered, not a universal charge on every contract<\/td>\n<td><a href='https:\/\/workon.com.tr\/en\/what-is-damga-vergisi\/' style='color:#0b3d91;font-weight:700;'>Damga vergisi \/ stamp tax<\/a><\/td>\n<\/tr>\n<tr>\n<td>e-Fatura \/ e-Defter<\/td>\n<td>Threshold, sector, activity or voluntary-entry rules<\/td>\n<td>Trigger-specific onboarding and transmission calendar<\/td>\n<td><a href='https:\/\/workon.com.tr\/en\/e-invoice-registration-turkey\/' style='color:#0b3d91;font-weight:700;'>e-Fatura registration<\/a><\/td>\n<\/tr>\n<tr>\n<td>Sector-specific taxes<\/td>\n<td>Covered products, services or regulated sectors<\/td>\n<td>Only when the company\u2019s activity falls inside the relevant law<\/td>\n<td>Confirm with the current official rule and qualified adviser<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>This page is intentionally a <strong>first-year company calendar<\/strong>. It does not try to duplicate the detailed rate, exemption and treaty analysis owned by the specialist tax pages.<\/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 first-year business tax coordination in Turkey' width='1872' height='480' \/><\/a><p id=\"caption-attachment-1964\" class=\"wp-caption-text\">Build the tax calendar and evidence workflow alongside your Turkey company setup.<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Step_1_Build_the_Tax_File_Immediately_After_Incorporation\"><\/span>Step 1: Build the Tax File Immediately After Incorporation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Set up the company\u2019s tax and accounting file immediately after registration so the legal entity, commercial activity, filing calendar and supporting records are aligned from the beginning.<\/p>\n<ul>\n<li>Confirm the company\u2019s tax office and taxpayer records.<\/li>\n<li>Record the registered address and operating locations.<\/li>\n<li>Complete accounting and filing onboarding with the company\u2019s authorised professional where required.<\/li>\n<li>Define the chart of accounts, invoice flow and expense-approval process.<\/li>\n<li>List all bank accounts and authorised payment users.<\/li>\n<li>Map expected sales by VAT treatment and customer location.<\/li>\n<li>Map expected payments that may create withholding obligations.<\/li>\n<li>Decide whether hiring will start immediately or later.<\/li>\n<li>Check e-Fatura, e-Ar\u015fiv and e-Defter applicability rather than assuming every new company enters on day one.<\/li>\n<li>Create a folder for declarations, payment receipts, contracts, invoices, payroll records and official notices.<\/li>\n<\/ul>\n<p>For a wider non-tax operating checklist, use the <a href='https:\/\/workon.com.tr\/en\/turkey-company-compliance-checklist\/' style='color:#0b3d91;font-weight:700;'>Turkey company compliance checklist<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Step_2_Separate_Corporate_Tax_from_Cash-Flow_Taxes\"><\/span>Step 2: Separate Corporate Tax from Cash-Flow Taxes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A frequent planning error is to treat every tax as if it were calculated on annual profit. Corporate income tax works on taxable corporate income, but VAT and withholding can create cash obligations much earlier.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Corporate_income_tax\"><\/span>Corporate income tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The general corporate income tax rate for ordinary companies is <strong>25%<\/strong> in 2026. Certain financial institutions and other specifically listed taxpayers can face different rates. Turkey also has a domestic minimum corporate tax framework and reduced-rate rules for specified activities. Those rules can materially affect the final calculation, so the detailed computation belongs in the <a href='https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/' style='color:#0b3d91;font-weight:700;'>dedicated corporate tax guide<\/a>.<\/p>\n<p>Corporate tax is not calculated simply as 25% of bank-account cash or invoice turnover. Taxable profit starts from accounting results and is adjusted under the tax rules for deductible and non-deductible items, exemptions, losses, transfer-pricing matters and other statutory adjustments.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Provisional_corporate_tax_during_the_year\"><\/span>Provisional corporate tax during the year<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The provisional-tax calendar includes <strong>four periods<\/strong>. Under the current general timetable, filing is due by 23:59 on the 17th of the second month following the three-month period, with payment within the filing period:<\/p>\n<ul>\n<li><strong>January\u2013March:<\/strong> standard date 17 May;<\/li>\n<li><strong>April\u2013June:<\/strong> standard date 17 August;<\/li>\n<li><strong>July\u2013September:<\/strong> standard date 17 November;<\/li>\n<li><strong>October\u2013December:<\/strong> standard date 17 February of the following year.<\/li>\n<\/ul>\n<p><strong>Checked on 25 September 2026:<\/strong> 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>Revenue Administration&#8217;s deadline table<\/strong><\/a> includes the fourth period from 2025 under Law No. 7566. These are standard dates, not a substitute for the applicable year&#8217;s calendar: holidays and official extensions can move the actual deadline. A mid-year incorporation also needs a calendar matched to its taxpayer period.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Step_3_Control_VAT_Every_Month\"><\/span>Step 3: Control VAT Every Month<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Turkey\u2019s main VAT rates are currently <strong>20%, 10% and 1%<\/strong>, but classification is transaction-specific. The standard rate should not be applied automatically to a reduced-rate item, and a reduced rate should not be inferred from a product description without checking the current list.<\/p>\n<p>The ordinary VAT 1 return is generally monthly. The Revenue Administration\u2019s live 2026 tax calendar shows the <strong>28th day of the following month<\/strong> as the normal filing and payment point for ordinary VAT. Separate VAT 2 and special non-resident digital-service VAT routes have different calendars and should not be folded into one generic date.<\/p>\n<p>Every month, reconcile:<\/p>\n<ol>\n<li>sales invoices and output VAT;<\/li>\n<li>purchase invoices and potentially deductible input VAT;<\/li>\n<li>imports and customs VAT;<\/li>\n<li>credit notes, cancellations and returns;<\/li>\n<li>VAT withholding or reverse-charge situations where applicable; and<\/li>\n<li>carried-forward VAT and refund positions.<\/li>\n<\/ol>\n<p>Use the <a href=\"https:\/\/workon.com.tr\/en\/vat-registration-in-turkey-for-foreigners\/\" style=\"color:#0b3d91;font-weight:700;\">VAT registration route guide<\/a> if the transaction involves a non-resident supplier or special VAT route.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Step_4_Run_a_Withholding_Test_Before_Certain_Payments\"><\/span>Step 4: Run a Withholding Test Before Certain Payments<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Stopaj is not a universal percentage deducted from every supplier payment. It is tax collected at source for defined payments and taxpayer relationships.<\/p>\n<p>Before payment, classify the recipient and transaction. Common review areas include payments to independent professionals, workplace rent paid to an individual landlord, dividends, royalties, interest and payments to non-resident companies. Treaty relief for cross-border payments requires its own evidence and cannot be assumed simply because the recipient is foreign.<\/p>\n<p>The ordinary 2026 monthly withholding\/MPHB calendar generally points to the <strong>26th of the following month<\/strong>, subject to the precise filing route, statutory quarterly eligibility where applicable and any Revenue Administration extension.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Step_5_Add_Payroll_and_SGK_Only_When_Hiring_Starts\"><\/span>Step 5: Add Payroll and SGK Only When Hiring Starts<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A company with no employees should not build payroll obligations into the calendar as though it already has a workforce. Once hiring starts, however, payroll becomes a recurring compliance stream involving gross-to-net calculations, income tax, stamp-tax treatment where applicable, SGK classifications, payslips, MPHB and payment\/reconciliation evidence.<\/p>\n<p>Keep first-hire activation separate from recurring payroll. The <a href=\"https:\/\/workon.com.tr\/en\/sgk-employer-registration-in-turkey\/\" style=\"color:#0b3d91;font-weight:700;\">SGK first-hire guide<\/a> explains workplace and first-employee activation; the <a href=\"https:\/\/workon.com.tr\/en\/payroll-setup-turkey\/\" style=\"color:#0b3d91;font-weight:700;\">payroll guide<\/a> explains the monthly cycle.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Step_6_Treat_e-Fatura_and_e-Defter_as_Trigger-Based_Systems\"><\/span>Step 6: Treat e-Fatura and e-Defter as Trigger-Based Systems<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Check e-Fatura and e-Defter separately; entry into one system does not determine the other. Use the <a href=\"https:\/\/workon.com.tr\/en\/e-invoice-registration-turkey\/\"><strong>e-Fatura registration guide<\/strong><\/a> for invoice-system entry and the <a href=\"https:\/\/workon.com.tr\/en\/e-ledger-turkey-e-defter-compliance-guide\/\"><strong>e-Defter guide<\/strong><\/a> for accounting-ledger coverage and submission controls. Record each applicable start date and deadline in the company&#8217;s calendar rather than using one shared turnover-based trigger.<\/p>\n<p>Before the company reaches a trigger, decide who monitors it. When a trigger occurs, record:<\/p>\n<ul>\n<li>the legal basis and trigger date;<\/li>\n<li>the required transition deadline;<\/li>\n<li>the selected access\/integration method;<\/li>\n<li>responsible users and credentials;<\/li>\n<li>archive and backup responsibilities; and<\/li>\n<li>the first successful submission and readback.<\/li>\n<\/ul>\n<p>Monitor e-document transition triggers during the year so each required transition can be completed within the applicable deadline.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Step_7_Check_Document_and_Sector_Taxes_Only_When_Triggered\"><\/span>Step 7: Check Document and Sector Taxes Only When Triggered<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Some taxes matter only to particular documents, products or sectors. A first-year tax calendar should therefore contain conditional rows rather than pretending every company owes every tax.<\/p>\n<table>\n<thead>\n<tr>\n<th scope='col'>Conditional area<\/th>\n<th scope='col'>When to review<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Stamp tax (damga vergisi)<\/td>\n<td>Before executing a potentially taxable paper; classify the document and exemption before applying a rate.<\/td>\n<\/tr>\n<tr>\n<td>Special Consumption Tax (\u00d6TV)<\/td>\n<td>If the company manufactures, imports or deals in covered goods.<\/td>\n<\/tr>\n<tr>\n<td>Banking and Insurance Transactions Tax (BSMV)<\/td>\n<td>For covered banking\/insurance and specified financial transactions.<\/td>\n<\/tr>\n<tr>\n<td>Digital Services Tax<\/td>\n<td>Only if the business falls within the statutory digital-service scope and thresholds. The rate is <strong>5% from 1 January 2026<\/strong> and is scheduled to become <strong>2.5% from 1 January 2027<\/strong>.<\/td>\n<\/tr>\n<tr>\n<td>Tourism contribution, accommodation tax or other sector levies<\/td>\n<td>Only if the company\u2019s activity is within the specific statutory scope.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The 2026 Digital Services Tax rate change is a useful reminder: old blog rate tables age quickly. Current effective dates matter more than the publication year in a headline.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Step_8_Prepare_for_the_Annual_Corporate_Tax_Return\"><\/span>Step 8: Prepare for the Annual Corporate Tax Return<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For a calendar-year company, the annual corporate tax return is normally filed in April of the following year. G\u0130B\u2019s 2026 guide states that returns for the 2025 accounting period were filed from <strong>1\u201330 April 2026<\/strong>. A company founded in 2026 therefore needs to close its first accounting year carefully and verify the 2027 filing calendar when published.<\/p>\n<p>Before year-end close, reconcile at least:<\/p>\n<ul>\n<li>revenue and receivables;<\/li>\n<li>expenses and accruals;<\/li>\n<li>inventory and fixed assets where relevant;<\/li>\n<li>related-party balances and transfer-pricing evidence;<\/li>\n<li>shareholder\/current-account balances;<\/li>\n<li>foreign-currency revaluations;<\/li>\n<li>tax losses, exemptions and incentives claimed;<\/li>\n<li>VAT and withholding control accounts;<\/li>\n<li>payroll and SGK accounts; and<\/li>\n<li>provisional tax already paid and available credits.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Who_Should_Own_Each_Tax_Task\"><\/span>Who Should Own Each Tax Task?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th scope='col'>Role<\/th>\n<th scope='col'>Control responsibility<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Company management<\/td>\n<td>Approve transactions, contracts, budgets and tax-sensitive commercial decisions; provide complete facts.<\/td>\n<\/tr>\n<tr>\n<td>Finance\/accounting team<\/td>\n<td>Maintain source records, reconciliations, invoice and payment evidence and filing calendars.<\/td>\n<\/tr>\n<tr>\n<td>Licensed CPA\/SMMM or other authorised professional<\/td>\n<td>Perform or supervise regulated accounting\/tax work within the scope of the engagement and confirm transaction-specific filing positions.<\/td>\n<\/tr>\n<tr>\n<td>Legal\/customs\/other specialist<\/td>\n<td>Confirm legal classification, customs, product, employment or sector-specific matters when the transaction requires it.<\/td>\n<\/tr>\n<tr>\n<td>Workon<\/td>\n<td>Coordinate company setup, registered-address\/office services and operational handoffs to appropriately licensed professionals; Workon does not replace regulated tax advice.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"A_12-Month_Control_Rhythm_for_a_New_Turkish_Company\"><\/span>A 12-Month Control Rhythm for a New Turkish Company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Every transaction:<\/strong> invoice, VAT, withholding, contract and evidence classification.<\/li>\n<li><strong>Every month:<\/strong> close sales\/purchases, reconcile banks, review VAT, withholding and payroll triggers, then check the current G\u0130B calendar.<\/li>\n<li><strong>Each provisional-tax period:<\/strong> reconcile the income statement, tax adjustments, credits and beneficial-owner reporting requirements tied to the return.<\/li>\n<li><strong>When a threshold changes:<\/strong> re-test e-Fatura, e-Defter and sector obligations.<\/li>\n<li><strong>Before dividends or cross-border payments:<\/strong> run withholding and treaty checks before releasing funds.<\/li>\n<li><strong>Before signing material agreements:<\/strong> run document\/stamp-tax and legal-authority checks.<\/li>\n<li><strong>At year-end:<\/strong> complete the corporate-tax close, supporting schedules and next-April filing preparation.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Official_Sources_for_the_Live_Calendar\"><\/span>Official Sources for the Live Calendar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"https:\/\/gib.gov.tr\/vergi-takvimi\" target=\"_blank\" rel=\"noopener\"><strong>Revenue Administration Tax Calendar<\/strong><\/a> \u2014 live filing and payment dates.<\/li>\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>2026 Corporate Tax Return Guide<\/strong><\/a> \u2014 corporate tax, provisional tax and annual filing framework.<\/li>\n<li><a href=\"https:\/\/www.gib.gov.tr\/mevzuat\/kanun\/465\" target=\"_blank\" rel=\"noopener\"><strong>Digital Services Tax Law \/ current rate annotation<\/strong><\/a> \u2014 2026 and scheduled 2027 rate changes.<\/li>\n<li><a href=\"https:\/\/istanbul.gib.gov.tr\/yardim-kaynaklar\/yayinlar\" target=\"_blank\" rel=\"noopener\"><strong>Revenue Administration current publications<\/strong><\/a> \u2014 including the 2026 brochure for newly starting corporate taxpayers.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Start_the_First_Year_with_a_Controlled_Compliance_File\"><\/span>Start the First Year with a Controlled Compliance File<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 solutions, document collection, bank-account process support and the handoff to licensed accounting professionals. The goal is to make sure the company begins trading with an identified tax calendar rather than discovering obligations only after a deadline.<\/p>\n<p><a href=\"https:\/\/workon.com.tr\/en\/company-registration\/\" style=\"color:#0b3d91;font-weight:700;\">Review Workon\u2019s company registration support in Turkey<\/a> and build the accounting\/tax onboarding checklist at the same time as incorporation.<\/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>Note:<\/strong> Last reviewed 17 September 2026. This guide provides general operational information on business taxes and filing controls in T\u00fcrkiye. Workon coordinates accounting and tax onboarding with the company\u2019s licensed SMMM\/CPA and the relevant official procedures according to the company\u2019s activity and transactions.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Business taxes in Turkey are not one annual bill. A Turkish company normally manages several [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2032,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","clicksus-faqpage":{"Sorular":[{"Soru":"What are the main business tax and reporting cycles for a Turkish company?","Cevap":"Depending on its transactions and status, a company can have corporate income tax and provisional tax, VAT, withholding, payroll and SGK when it hires, document-based taxes such as stamp tax, e-document obligations and sector-specific taxes. Not every company owes every tax."},{"Soru":"How should corporate income tax be tracked in a Turkish company's tax calendar?","Cevap":"Track corporate income tax as its own recurring compliance stream, separate from VAT, withholding, payroll and other transaction-based taxes. The applicable rate, minimum-tax treatment, exemptions and reductions belong to the corporate-tax analysis; the calendar should focus on the filing and payment cycle that applies to the company\u2019s fiscal period."},{"Soru":"How should VAT be handled in a Turkish company's tax calendar?","Cevap":"Treat VAT as a recurring declaration and payment workstream where the company makes taxable supplies. The correct rate or exemption depends on the exact transaction and classification, so track the filing cycle in the calendar and use the separate VAT guide for rate and exemption details."},{"Soru":"Is withholding tax deducted from every business payment?","Cevap":"No. Withholding or stopaj applies to defined payments and taxpayer relationships, such as certain professional fees, rents, dividends, royalties, interest or non-resident payments. Cross-border treaty relief requires its own eligibility and evidence analysis."},{"Soru":"Do e-Fatura and e-Defter follow the same enrollment rules?","Cevap":"No. e-Fatura has its own turnover, activity and other entry rules. e-Defter separately covers taxpayers required to keep books on the balance-sheet basis and those choosing that basis under the framework effective from 1 January 2025. A new balance-sheet-basis business should assess e-Defter from its start date; it should not wait for an e-Fatura turnover threshold."},{"Soru":"Who should handle regulated accounting and tax filings for a Turkish company?","Cevap":"The company must maintain complete records and management remains responsible for its commercial facts and decisions. Regulated accounting and tax work should be handled within the scope of the appropriately licensed SMMM\/CPA or other authorised professional. Workon can coordinate the onboarding and operational handoff but does not replace regulated tax advice."}],"Ayarlar":{"mikridata_aktif":true}},"_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_focuskw":"","rank_math_title":"Business Taxes in Turkey | 2026 Company Tax Calendar","rank_math_description":"Plan a Turkish company\u2019s first tax year: corporate tax, VAT, stopaj, payroll, e-Fatura, provisional tax and 2026 filing controls.","rank_math_focus_keyword":"business taxes in Turkey"},"categories":[2],"tags":[],"class_list":["post-1944","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\/1944","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=1944"}],"version-history":[{"count":5,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/1944\/revisions"}],"predecessor-version":[{"id":6548,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/1944\/revisions\/6548"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/media\/2032"}],"wp:attachment":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/media?parent=1944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/categories?post=1944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/tags?post=1944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}