Source-cited draft: tax overview 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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Standard tax year
Calendar year (1 January – 31 December)Income Tax Law No. 193 (Gelir Vergisi Kanunu) — https://taxsummaries.pwc.com/turkey
Currency
Turkish lira (TRY)Central Bank of the Republic of Türkiye
Tax authority
Turkish Revenue Administration (Gelir İdaresi Başkanlığı, GİB)Gelir İdaresi Başkanlığı (Revenue Administration) — https://www.gib.gov.tr
Residence basis (individuals)
Residents taxed on worldwide income; non-residents taxed on Turkish-source income onlyIncome Tax Law No. 193 — https://taxsummaries.pwc.com/turkey/individual/taxes-on-personal-income
Residence basis (companies)
Resident entities taxed on worldwide income; non-resident entities taxed on Turkish-source income onlyCorporate Tax Law No. 5520 (Kurumlar Vergisi Kanunu) — https://taxsummaries.pwc.com/turkey/corporate/taxes-on-corporate-income
Headline personal income tax rate range
15% to 40% (progressive)Income Tax Law No. 193; Income Tax General Communiqué No. 329 — https://orbitax.com/news/country/article/Turkey-Updates-Individual-Inco-57797
Headline corporate income tax rate
25% (standard); 30% for financial-sector entitiesCorporate Tax Law No. 5520 — https://taxsummaries.pwc.com/turkey/corporate/taxes-on-corporate-income
Does VAT exist?
Yes — VAT (KDV) standard rate 20%Value Added Tax Law No. 3065 (Katma Değer Vergisi Kanunu) — https://taxsummaries.pwc.com/turkey/corporate/other-taxes
Corporate income tax return deadline
By the end of the 4th month after fiscal year-end (30 April for calendar-year taxpayers)Corporate Tax Law No. 5520 — https://taxsummaries.pwc.com/turkey/corporate/tax-administration
Annual individual income tax return deadline
1–25 March of the following year; tax paid in two equal installments (March and July)Income Tax Law No. 193 — https://taxsummaries.pwc.com/turkey/individual/tax-administration
VAT return frequency and deadline
Monthly; filed by the 24th and paid by the 26th of the following monthValue Added Tax Law No. 3065 — https://www.avalara.com/us/en/vatlive/country-guides/asia/turkey/turkey-vat-compliance-and-rates.html
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Turkey (Türkiye) operates a national tax system administered centrally, with progressive personal income tax, a flat corporate income tax, and a broad-based VAT. The figures below reflect the 2025 calendar tax year. This is an unverified source-cited draft pending review by a licensed Turkish accountant (Yeminli Mali Müşavir / Serbest Muhasebeci Mali Müşavir).
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