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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
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Annual return filing deadline
1–25 March of following yearGelir Vergisi Kanunu (GVK No. 193)
Return code for annual income tax return
0001 — Yıllık Gelir Vergisi BeyannamesiGelir İdaresi Başkanlığı (GİB)
Annual tax payment instalments
2 equal instalments: March and JulyGelir Vergisi Kanunu (GVK No. 193)
Progressive bracket — Band 1 rate
15% on TRY 0 – 158,000Gelir Vergisi Kanunu (GVK No. 193)
Progressive bracket — Band 1 maximum tax
TRY 23,700Gelir Vergisi Kanunu (GVK No. 193)
Progressive bracket — Band 2 rate
20% on TRY 158,001 – 330,000Gelir Vergisi Kanunu (GVK No. 193)
Progressive bracket — Band 2 maximum tax
TRY 34,400Gelir Vergisi Kanunu (GVK No. 193)
Progressive bracket — Band 3 rate
27% on TRY 330,001 – 1,200,000Gelir Vergisi Kanunu (GVK No. 193)
Progressive bracket — Band 3 maximum tax
TRY 234,900Gelir Vergisi Kanunu (GVK No. 193)
Progressive bracket — Band 4 rate
35% on TRY 1,200,001 – 4,300,000Gelir Vergisi Kanunu (GVK No. 193)
Progressive bracket — Band 4 maximum tax
TRY 1,085,000Gelir Vergisi Kanunu (GVK No. 193)
Progressive bracket — Band 5 rate (top rate)
40% on TRY 4,300,001+Gelir Vergisi Kanunu (GVK No. 193)
Withholding (payroll cumulative) bracket — Band 1 rate
15% on cumulative TRY 0 – 24,000Gelir Vergisi Kanunu (GVK No. 193) §94
Withholding (payroll cumulative) bracket — Band 2 rate
20% on cumulative TRY 24,001 – 53,000Gelir Vergisi Kanunu (GVK No. 193) §94
Withholding (payroll cumulative) bracket — Band 3 rate
27% on cumulative TRY 53,001 – 190,000Gelir Vergisi Kanunu (GVK No. 193) §94
Withholding (payroll cumulative) bracket — Band 4 rate
35% on cumulative TRY 190,001 – 650,000Gelir Vergisi Kanunu (GVK No. 193) §94
Withholding (payroll cumulative) bracket — Band 5 rate
40% on cumulative TRY 650,001+Gelir Vergisi Kanunu (GVK No. 193) §94
Rental income exemption (residential only)
TRY 33,000 per yearGelir Vergisi Kanunu (GVK No. 193) §21
Young entrepreneur exemption (genç girişimci) — under 29, first 3 years
TRY 230,000 per yearGelir Vergisi Kanunu (GVK No. 193) §20A
Severance pay (kıdem tazminatı) exemption
Exempt within legal limitsGelir Vergisi Kanunu (GVK No. 193) §25
Education & health expenses deduction limit
10% of declared incomeGelir Vergisi Kanunu (GVK No. 193) §89
Life insurance premiums deduction limit
50% of salary, subject to per-employee limitsGelir Vergisi Kanunu (GVK No. 193) §89
Private pension (BES) — state contribution match rate
30% state match on employee contributionsBireysel Emeklilik Tasarruf ve Yatırım Sistemi Kanunu (No. 4632)
Charitable donations (bağış) deduction limit — general
Up to 5% of incomeGelir Vergisi Kanunu (GVK No. 193) §89
Charitable donations (bağış) deduction limit — certain institutions
Up to 10% of incomeGelir Vergisi Kanunu (GVK No. 193) §89
Social security premiums (SGK) deduction
Actual amount paidGelir Vergisi Kanunu (GVK No. 193) §89
Provisional tax (geçici vergi) Q1 due date — period Jan–Mar
17 MayGelir Vergisi Kanunu (GVK No. 193) §120
Provisional tax (geçici vergi) Q2 due date — period Apr–Jun
17 AugustGelir Vergisi Kanunu (GVK No. 193) §120
Provisional tax (geçici vergi) Q3 due date — period Jul–Sep
17 NovemberGelir Vergisi Kanunu (GVK No. 193) §120
Provisional tax (geçici vergi) Q4 due date — period Oct–Dec
17 FebruaryGelir Vergisi Kanunu (GVK No. 193) §120
Provisional tax rate
Same progressive brackets as annual income taxGelir Vergisi Kanunu (GVK No. 193) §120
Rental income — mandatory filing threshold
Above TRY 33,000 exemption thresholdGelir Vergisi Kanunu (GVK No. 193) §21
Business income GVK section reference
§37–51Gelir Vergisi Kanunu (GVK No. 193) §37–51
Agricultural income GVK section reference
§52–59Gelir Vergisi Kanunu (GVK No. 193) §52–59
Employment income (wages) GVK section reference
§61–64Gelir Vergisi Kanunu (GVK No. 193) §61–64
Self-employment / professional income GVK section reference
§65–68Gelir Vergisi Kanunu (GVK No. 193) §65–68
Rental income (GMSİ) GVK section reference
§70–74Gelir Vergisi Kanunu (GVK No. 193) §70–74
Investment income (interest, dividends) GVK section reference
§75–80Gelir Vergisi Kanunu (GVK No. 193) §75–80
Other income / capital gains GVK section reference
§80–82Gelir Vergisi Kanunu (GVK No. 193) §80–82
Withholding as final tax — single-employer wage earners
No annual return required; tax fully withheld at sourceGelir Vergisi Kanunu (GVK No. 193) §86
Young entrepreneur exemption — maximum age eligibility
Under 29 years oldGelir Vergisi Kanunu (GVK No. 193) §20A
Young entrepreneur exemption — maximum duration
First 3 yearsGelir Vergisi Kanunu (GVK No. 193) §20A
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 |
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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.
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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