Legislation Categories
Legislative Updates
Here you can access most recent articles on legislative updates regarding Personal Data Protection Law, Social Security Law, Taxation Law, Occupational Health and Safety Law, Code of Obligations, Labor Law, Turkish Commercial Code, Law on Protection of the Value of Turkish Currency, Foreign Exchange Legislation, and Immigration Law in Türkiye.
Bilateral Treaties
You can access the dates of the most recent international bilateral social security and double taxation treaties made between Türkiye and other countries and relevant documents here.
There are many countries with a taxation system, which has various layers and
a complex structure. In this regard, tax regime in Türkiye is no exception. The first step is to have an
understanding on the fundamental concepts of the tax regime in Türkiye.
The taxes in practice in the Turkish tax system are mainly as follows,
Fixed tax and progressive tax are applied to various incomes in Türkiye. At this point, it is better to emphasize two topics that concern individuals and organizations.
The earnings that can be collected from the natural persons in a calendar year under the following topics are described as income tax in Trukey.
Other income and earnings usually refer to an incidental income. For example, it can be the income obtained from the National Lottery or in the way if a person without salary income earns an income from a non-continuous activity.
Income Tax Rates of Employees: For the income tax of employees, a progressive tax system has been determined according to the cumulative income obtained. These rates are applied as 15%, 20%, 27%, 35% and 40% to the earning brackets announced every year.
Corporate Tax Rate: As of 2023, the corporate tax rate is the fifth lowest among OECD countries. A temporary law set the corporate tax rate at 22% in 2019 and 2020, 25% in 2021 and 23% in 2022.
Finally, the corporate tax rate has been set at 25% starting from 2023, to be applied to 2023 earnings.
TAXATION TYPE | DECLARATION PERIOD OF THE TAX | TAX PAYMENT DUE DATE | ADDITIONAL NOTES |
---|---|---|---|
Corporate Tax Return | It is declared until the end of April, in the following year | Taxation fee shall be paid at the end of April | The tax will be calculated as 25% of the profit for 2023. |
Income Tax Return | It is declared until the end of March, in the following year |
|
The tax calculated in the annual income tax return is calculated according to the cumulative percentile. The tax is calculated over the rates starting from 15% up to 40%. |
Provisional Corporate Tax Return Provisional Income Tax Return |
Declared quarterly within a yearly period. The Q4 Quarterly Tax Return will be no longer submitted as of 2022
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|
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MUHSGK 1003A - MUHSGK 1003B (Withholding and Premium Service Declaration) |
In cases where the Withholding and Premium Service Tax Return Decleration is conducted quarterly;
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Taxation fee shall be paid by the 26th of the month of declaration, by evening. |
|
VAT1 Return | Declaration shall be made by the 28th of each month. | Taxation fee shall be paid by the 28th of the month of declaration, by evening. | VAT Return shall be declared on a monthly basis. |
VAT2 Return | Declaration shall be made by the 21th of each month. | Taxation fee shall be paid by the 23th of the month of declaration, by evening. | VAT Return shall be declared on a monthly basis. |
Recycling Contribution Share Declaration | GEKAP declaration will be declared quarterly, until the end of the following month. | Taxation fee shall be paid by the end of following month. | Declared quarterly. |
Tourism Share Declaration | For the related period, it is declared on the last day of the following month. | Taxation fee shall be paid by the end of following month. | It is declared and paid monthly by the corporate taxpayers on the last day of the following month. It is declared and paid by non-Corporate Taxpayers in three-month periods on the last day of the month following the relevant period. |
Accommodation Tax | Declaration shall be made by the 26th of each month. | Taxation fee shall be paid by the 26th of the month of declaration, by evening. |
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Stamp Tax Duty | In case where there is an Agreement(rent contract etc.) that shall be liable to Stamp Tax Duty, the tax fee shall be paid by the 26rd of the following month. | Taxation fee shall be paid by the 26th of the month of declaration, by evening. | In cases of having a legal Agreement between the parties, declaration shall be conducted. |
Social Security Declaration (MUHSGK 1003A - MUHSGK 1003B) |
For the EE registered into the SSI system, declarations shall be conducted by the 26th of each month. It is declared via MUHSGK 1003A or MUHSGK 1003B. | Tax payments shall be conducted by the last work day of the related month of the declaration. | Shall be declared monthly as long as the legal entity has employees on payroll. |
TAXATION TYPE | DECLARATION PERIOD OF THE TAX | TAX PAYMENT DUE DATE | ADDITIONAL NOTES |
---|---|---|---|
MUHSGK 1003A - MUHSGK 1003B (Withholding and Premium Service Declaration) |
In cases where the Withholding and Premium Service Tax Return Decleration is conducted quarterly;
|
Taxation fee shall be paid by the 26th of the month of declaration, by evening. |
|
Stamp Tax Duty | In case where there is an Agreement (rent contract etc.) that shall be liable to Stamp Tax Duty, the tax fee shall be paid by the 26rd of the following month. Liaison Offices, due to entity type cannot register for stamp tax duty responsibility. Therefore, if there is an agreement that is subject to stamp tax, the tax can be declared and paid by the other signatory party and the half of the tax can be reflected to the LO. Or, the relevant LO can apply to the tax authority the entity is registered to and declare the tax. |
Taxation fee shall be paid by the 26th of the month of declaration, by the evening. | In cases of having a legal Agreement between the parties, stamp duty shall be declared. |
Social Security Declaration (MUHSGK 1003A - MUHSGK 1003B) |
For the EE registered into the SSI system, declarations shall be conducted by the 26th of each month. It is declared via MUHSGK 1003A or MUHSGK 1003B. | Tax payments shall be conducted by the last work day of the related month of the declaration. | Shall be declared monthly as long as the legal entity has employees on payroll. |
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