Prepare, review, or classify transactions for Turkey Personal Income Tax (Gelir Vergisi), annual tax return (Yıllık Gelir Vergisi Beyannamesi / 0001 kodu), or advise on Turkish PIT deductions and filing.
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.
Who must file annually
Self-employed (serbest meslek erbabı); Business owners (ticari kazanç); Rental income above 33,000 TRY exemption threshold; Investment income above thresholds; Capital gains (değer artışı kazancı); Multiple employers (if total exceeds threshold)
Who does not file
Single-employer wage earners (ücretliler) — tax fully withheld at source; Those with income below declaration thresholds
Provisional tax rate and offset
Self-employed and business owners pay quarterly. Rate: same brackets as annual. Provisional tax is offset against annual liability.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick reference table
| Field | Value |
|---|---|
| Country | Türkiye (Republic of Türkiye) |
| Tax | Gelir Vergisi (Personal Income Tax) |
| Currency | TRY (Turkish Lira / ₺) |
| Tax year | Calendar year (1 Jan – 31 Dec) |
| Current tax year | 2025 |
| Tax authority | Gelir İdaresi Başkanlığı (GİB — Revenue Administration) |
| Return code | 0001 — Yıllık Gelir Vergisi Beyannamesi |
| Filing portal | https://ivd.gib.gov.tr (İnteraktif Vergi Dairesi) |
| Filing deadline | 1–25 March of following year |
| Payment | 2 equal instalments: March and July |
| Source credit | ozgurg/vergihesaplayici.com (AGPL-3.0) + berkaygure/gelir-vergisi-kesintisi-hesaplama |
| Contributor | Open Accountants Community |
| Validated by | Pending — requires sign-off by a Turkish SMMM or YMM |
| Skill version | 1.0 |
Annual income tax brackets for yıllık gelir vergisi
| Taxable Income (TRY) | Rate | Max tax in bracket |
|---|---|---|
| 0 – 158,000 | 15% | 23,700 |
| 158,001 – 330,000 | 20% | 34,400 |
| 330,001 – 1,200,000 | 27% | 234,900 |
| 1,200,001 – 4,300,000 | 35% | 1,085,000 |
| 4,300,001 + | 40% | — |
Cumulative withholding brackets for monthly payroll calculation per §94 (§94)
| Cumulative base (TRY) | Rate |
|---|---|
| 0 – 24,000 | 15% |
| 24,001 – 53,000 | 20% |
| 53,001 – 190,000 | 27% |
| 190,001 – 650,000 | 35% |
| 650,001 + | 40% |
7 income categories per GVK (Gelir Vergisi Kanunu (GVK))
| # | Turkish | English | GVK Section |
|---|---|---|---|
| 1 | Ticarî kazançlar | Business income | §37–51 |
| 2 | Ziraî kazançlar | Agricultural income | §52–59 |
| 3 | Ücretler | Employment income (wages) | §61–64 |
| 4 | Serbest meslek kazançları | Self-employment / professional income | §65–68 |
| 5 | Gayrimenkul sermaye iratları (GMSİ) | Rental income | §70–74 |
| 6 | Menkul sermaye iratları | Investment income (interest, dividends) | §75–80 |
| 7 | Diğer kazanç ve iratlar | Other income (capital gains etc.) | §80–82 |
Exemptions (2025)
| Item | Amount (TRY) | Notes |
|---|---|---|
| Rental income exemption (kira geliri istisnası) | 33,000 | Annual, residential only |
| Young entrepreneur exemption (genç girişimci) | 230,000 | Under 29, first 3 years |
| Severance pay (kıdem tazminatı) | Exempt | Within legal limits |
Deductions from income
| Deduction | Limit |
|---|---|
| Education & health expenses | 10% of declared income |
| Life insurance premiums | 50% of salary, max per employee limits |
| Private pension (BES) contributions | State matches 30%, employer deductible |
| Charitable donations (bağış) | Up to 5% of income (10% for certain institutions) |
| Sponsorship expenses | Per related legislation |
| Social security premiums (SGK) | Actual amount paid |
Provisional tax quarterly due dates
| Quarter | Period | Due date |
|---|---|---|
| Q1 | Jan–Mar | 17 May |
| Q2 | Apr–Jun | 17 August |
| Q3 | Jul–Sep | 17 November |
| Q4 | Oct–Dec | 17 February |
Step 1: Total assessable income (all 7 categories) Step 2: − Exempt income (kira istisnası, genç girişimci, etc.) Step 3: − Allowable expenses per category Step 4: = Net taxable income (safi gelir) Step 5: − Deductions (insurance, donations, BES) Step 6: = Taxable base (vergi matrahı) Step 7: Apply progressive brackets (Section 2) Step 8: = Gross tax Step 9: − Provisional tax paid (geçici vergi) Step 10: − Withholding tax (stopaj / tevkifat) Step 11: = Net tax payable or refund
Scenario: Freelance software developer, 2025 annual income 600,000 TRY, allowable expenses 30,000 TRY, no other deductions. No provisional tax paid.
Taxable base computation (§40(4))
| Step | Description | Amount (TRY) |
|---|---|---|
| Gross income | Professional income §40(4) | 600,000 |
| − Expenses | Documented business costs | (30,000) |
| Taxable base | 570,000 |
Tax computation on 570,000 TRY
| Bracket | Taxable in bracket | Rate | Tax |
|---|---|---|---|
| 0 – 158,000 | 158,000 | 15% | 23,700 |
| 158,001 – 330,000 | 172,000 | 20% | 34,400 |
| 330,001 – 570,000 | 240,000 | 27% | 64,800 |
| Total tax | 122,900 TRY |
If 50,000 TRY provisional tax was paid during the year: 122,900 − 50,000 = 72,900 TRY payable at filing (2 instalments: 36,450 March + 36,450 July).
Conservative defaults table
| Situation | Conservative position |
|---|---|
| Income category unclear | Classify as taxable; flag for reviewer |
| Expense documentation incomplete | Do NOT deduct; flag |
| Rental income — mixed use | Apply exemption only to clearly residential portion |
| Foreign income | Include if Turkish resident; flag treaty applicability |
| Crypto / digital asset gains | Classify as "diğer kazanç"; flag pending legislation |
Classification rules for bank statements
| Pattern / Keyword | Classification | Category |
|---|---|---|
| Maaş / Ücret / Salary | Employment income | Ücret §61 |
| Kira / Rent | Rental income | GMSİ §70 |
| Faiz / Interest | Investment income | Menkul sermaye §75 |
| Temettü / Dividend | Investment income | Menkul sermaye §75 |
| Serbest meslek / Freelance | Professional income | Serbest meslek §65 |
| Satış / E-ticaret | Business income | Ticarî kazanç §37 |
| Komisyon / Commission | Professional income | §65 or §37 |
| SGK / Social security | Deductible expense | — |
| BES / Pension contribution | Deductible | — |
Sources table
| Source | URL |
|---|---|
| GİB (Revenue Administration) | https://www.gib.gov.tr |
| İnteraktif Vergi Dairesi | https://ivd.gib.gov.tr |
ozgurg/vergihesaplayici.com (AGPL-3.0) | https://github.com/ozgurg/vergihesaplayici.com |
berkaygure/gelir-vergisi-kesintisi-hesaplama | https://github.com/berkaygure/gelir-vergisi-kesintisi-hesaplama |
| Gelir Vergisi Kanunu | GVK No. 193 |
OpenAccountants — open-source accounting skills for AI This is not tax advice. All outputs must be reviewed by a qualified professional before filing.
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- Who must file annually — Self-employed (serbest meslek erbabı); Business owners (ticari kazanç); Rental income above 33,000 TRY exemption threshold; Investment income above thresholds; Capital gains (değer artışı kazancı); Multiple employers (if total exceeds threshold)
- Who does not file — Single-employer wage earners (ücretliler) — tax fully withheld at source; Those with income below declaration thresholds
Other Turkey computations in the OpenAccountants Tax Library.
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