The submission deadline for the Annual Income Tax Declarations for the 2024 calendar year, which was originally due by the end of April 2, 2025, has been extended, along with the payment deadlines for the taxes assessed based on these returns.

According to the circular issued by the Revenue Administration on March 27, 2025:

Employees who are obliged to submit annual income tax returns for 2024 tax year wages or other non-wage income (including employees working in R&D centers and technology development zones) can submit their declarations between March 1 - April 2, 2025 using the online declaration system of the Revenue Administration.

Employees can have annual income tax return obligations for their wage income under certain conditions.

Each year, the rental income earned by real persons are declared to the respective tax office with the Annual Income Declaration until the end of March (for 2024 income, April 2, 2025). The types of income that are within the scope of immoveable assets except the rental income, are stated in the Income Tax Law Number 70. In order to declare the rent income, the lump sum expense method and actual expense method are implemented. Taxpayers who choose the lump-sum expense method can deduct the lump-sum expense of 15% of the amount remaining after deducting the exemption amount from the rental income in return for actual expenses. Those who lease the rights cannot apply the lump sum expense method. In the below table, the related details are provided for rental income from residential and commercial properties.

The conditions related to the taxpayers who are eligible to submit their Withholding and Premium Service Declarations electronically are regulated in the Tax Procedure Law General Communiqué numbered 340 and Tax Procedure Law Circular numbered 15.

Based on these conditions, in summary, taxpayers will be able to obtain the password required for the transactions related to the Withholding and Premium Service Declaration from the relevant Tax Offices if they meet the following conditions: