Tax Return Filing Dates in Turkey

Main taxes, tax returns, their scope and due dates in Turkey are listed below. Please note that some special or uncommon returns may not be mentioned here. You may contact us for further clarifications if required. (Below dates are updated with the March 29, 2019 notice)

Type of Tax Return Period Scope Declaration & Payment Date
Income Tax Calendar Year Yearly Income of Individuals End of March
of the following Year
Corporate Income Tax Calendar Year
or
Special Year
Yearly Income of Corporations End of April
or
End of the 4th following month
Advance Corporate Income Tax Quarterly Quarterly Provisional Corporate Income Tax 17th day of the 2nd month following the quarter
Value Added Tax (VAT) Monthly Output VAT – Input VAT 26th day of the following month
Value Added Tax (VAT) 2 Monthly Reverse Charge VAT 26th day of the following month
Value Added Tax (VAT) 3 Monthly Non-Resident’s Digital Service VAT 26th day of the following month
Value Added Tax (VAT) (for small businesses) Quarterly VAT Declaration for small businesses 26th day of the following month
Withholding Tax Monthly Withholding Tax Declaration (i.e. payroll, services from abroad) 26th day of the following month
Withholding Tax (for small businesses) Quarterly Withholding Tax Declaration for small businesses 26th day of the following month
Income Tax Small Businesses Yearly Yearly Income of Small Businesses End of February
of the following Year
Income Tax Law Temp. Article 67 Monthly and/or
Quarterly
Capital Markets & Financial Revenue of Individuals 26th day of the following month
Stamp Tax Monthly Stamp Tax Payments in a month 26th day of the following month
Banking and Insurance Transactions Tax (BITT) Monthly Transactions subject to BITT 15th day of the following month
Excise Tax
Special Consumption Tax (SCT)
List I
First 15 and rest days of a month Petroleum Products Excise Tax 25th of the same month for the first 15 days
10th of the following month for the second half of the month
Excise Tax
Special Consumption Tax (SCT)
List II
Instant Vehicles Subject to Traffic (or other) Registration Before the Traffic Registration
Excise Tax
Special Consumption Tax (SCT)
List II
Monthly Vehicles not Subject to Registration 15th day of the following month
Excise Tax
Special Consumption Tax (SCT)
List III
Monthly Tobacco, Some Beverages and Alcoholic Drinks 15th day of the following month
Excise Tax
Special Consumption Tax (SCT)
List IV
Monthly Other Goods & Luxury (White Goods, Electronics etc.) 15th day of the following month