Source-cited draft: corporate income tax for Turkey (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Standard corporate income tax rate
25%Corporate Tax Law No. 5520 (https://taxsummaries.pwc.com/turkey/corporate/taxes-on-corporate-income)
Financial-sector corporate income tax rate
30%Corporate Tax Law No. 5520 (https://taxsummaries.pwc.com/turkey/corporate/taxes-on-corporate-income)
Domestic minimum corporate tax
Effective 1 Jan 2025: corporate tax must be at least 10% of corporate income before certain exemptions/deductions; pay the higher of standard vs minimum calculationCorporate Tax Law No. 5520 (https://taxsummaries.pwc.com/turkey/corporate/taxes-on-corporate-income)
Pillar Two global minimum tax
15% QDMTT for MNE groups with consolidated revenue of EUR 750m or more; IIR from 2024 fiscal years, UTPR from 2025Corporate Tax Law No. 5520 (Pillar Two / GloBE rules) (https://taxsummaries.pwc.com/turkey/corporate/taxes-on-corporate-income)
Tax base
Net accounting profit adjusted for non-deductible expenses, exemptions, deductions and prior-year loss carryforwardsCorporate Tax Law No. 5520 (https://taxsummaries.pwc.com/turkey/corporate/taxes-on-corporate-income)
Loss carryforward
Tax losses may be carried forward up to 5 years; no carrybackCorporate Tax Law No. 5520 (https://taxsummaries.pwc.com/turkey/corporate/deductions)
Withholding tax — dividends
15% on dividends paid to resident/non-resident individuals and non-resident companies (raised from 10% by Presidential Decree No. 9286, 22 Dec 2024)Corporate Tax Law No. 5520; Presidential Decree No. 9286 (https://taxsummaries.pwc.com/turkey/corporate/withholding-taxes)
Withholding tax — interest
10% on interest paid to non-residents under domestic law (varies by instrument; treaty rates may reduce)Corporate Tax Law No. 5520 (https://taxsummaries.pwc.com/turkey/corporate/withholding-taxes)
Withholding tax — royalties
20% on royalties paid to non-residents (treaty rates may reduce)Corporate Tax Law No. 5520 (https://taxsummaries.pwc.com/turkey/corporate/withholding-taxes)
Inter-company dividends (resident to resident)
Dividends between resident companies are generally exempt (participation exemption); no dividend WHT on distributions to resident corporationsCorporate Tax Law No. 5520 (https://taxsummaries.pwc.com/turkey/corporate/withholding-taxes)
Quarterly advance (provisional) tax
Advance corporate tax declared and paid quarterly by the 17th of the second month following each quarter; credited against annual liabilityCorporate Tax Law No. 5520 (https://taxsummaries.pwc.com/turkey/corporate/tax-administration)
Annual CIT return & payment deadline
Filed by end of the 4th month after year-end (30 April for calendar-year filers); tax payable by the end of that monthCorporate Tax Law No. 5520 (https://taxsummaries.pwc.com/turkey/corporate/tax-administration)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Turkish corporate income tax applies a flat 25% rate (30% for banks and certain financial institutions). From 2025 a domestic minimum corporate tax and Pillar Two top-up rules also apply. Resident companies are taxed on worldwide income.
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