Income Tax Return in Turkey (2025)
The taxation process is carried out through tax returns. Income tax returns are filed annually and serve as a declaration of yearly earnings. The amount you need to pay is determined based on the information provided in your return. Your declared annual income determines your tax bracket, which in turn establishes the amount of tax you owe.
Anyone with an income source is required to file a tax return. This obligation applies even in cases where there is no active income. Additionally, to benefit from tax reductions and exemptions designed as incentives, a tax return must be filed. These returns must be submitted annually. You can ensure that your company’s tax filings are handled regularly by working with an accountant or financial advisor.
Where Can You Find the Income Tax Return in Turkey ?
You can easily file your tax return using any device with internet access. There is no need to visit the tax office in person. The income tax return can be found on the Revenue Administration (GİB) website. By filling out the E-Declaration form available on this page, you can fulfill your tax obligation. If you prefer, you can also authorize your financial advisor to complete the return on your behalf.
The E-Declaration service is provided through the Ready Declaration System, which can also be accessed via E-Government (E-Devlet). After logging into the E-Government platform, you can navigate to the Revenue Administration application and select the “Prepare Declaration via Ready Declaration System” option. This will direct you to the relevant page where you can complete your tax return. Additionally, previously submitted tax returns can be viewed in the E-Government system.
When Should the Income Tax Return Be Submitted?
To avoid issues in business operations, it is essential to adhere to the deadlines for submitting income tax returns. Returns are filed annually in March. You must declare your annual income by March 25 of the year following the tax year. The payment schedule is determined based on the tax return. Failure to submit your declaration by the deadline may result in penalties.
In certain special cases, income tax return deadlines may vary. For instance, tax returns for earnings assessed under the simplified taxation method must be submitted in February. In cases where a special filing period is assigned, the declaration must be submitted within a shorter timeframe. In such situations, the declaration process must be completed within 15 days of earning the income. To find out when to file income tax and other tax returns, you can check the 2024 tax calendar.
How is Income Tax Calculated?
Annual income tax is calculated based on earnings. The amount due is determined by multiplying the annual income by the applicable tax rate. For example, if your annual income is 50,000 TL, the corporate income tax rate is approximately 15%, meaning the tax due would be 7,500 TL. The exact amount is determined after accounting for any applicable deductions. You can check your income tax liability via E-Government (E-Devlet) and the Interactive Tax Office (İnteraktif Vergi Dairesi). The inquiry can be made after submitting your tax return.
Where Should Income Tax Be Paid?
Income tax payments can be made at tax offices. These payments can be completed at the tax office in the city or district where the taxpayer resides. To pay your tax liability, you simply need to visit the tax office with your identification.
If you have time constraints, you can also make payments through the Interactive Tax Office (İnteraktif Vergi Dairesi) online. By logging in with your E-Government credentials, you can view and settle your outstanding tax liabilities.
Additionally, tax payments can be made through banks authorized by the Revenue Administration. Many public and private banks are authorized for this purpose. These banks offer tax payment services through ATMs, as well as via internet and mobile banking applications. This allows you to make payments from anywhere with an internet connection.
Can Income Tax Be Paid in Installments?
Income tax payments are structured according to a planned schedule. The total tax liability can be paid in installments, with each installment having a designated due date. Installment payments begin after the tax return is filed, taking into account the total tax amount owed. Tax payments are determined proportionally to income, ensuring a manageable payment plan. Therefore, tax payments are generally planned in two or three installments.
Income tax installments can be paid in full by their respective due dates. However, for unpaid installments, monthly interest charges apply. The number of installments available may vary from year to year. For example, in 2023, income tax was payable in three installments as per the revised tax regulations. To keep track of the annual payment schedule, you can refer to the 2025 tax calendar.
How Often is Income Tax Paid?
Income tax payment dates depend on the type of income earned. If you operate a business under the simplified taxation method, the first installment must be paid in February, and the second installment in June. For other businesses, installments are paid in March and August. Typically, income tax payments are scheduled every three to four months.