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Filing and payment of tax returns in Turkish Tax System |
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Type of Tax Return
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Period of Declaration
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Payment Date
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| Motor vehicle tax |
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until the end of January (1st Payment)
until the end of July (2nd payment) |
| Annual Income Tax Return |
Until the close of play of 25th March |
until the end of March (1st Payment)
until the end of July (2nd payment) |
| Corporate Tax Return |
Until the close of play of 25th April |
Until the end of month that the tax return will be submitted. |
Property Tax and
Environment Cleaning Tax |
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until the end of May (1st payment)
until the end of November (2nd payment) |
| Temporary Tax Return (1. Period) |
14 May |
17 May |
| Temporary Tax Return (2. Period) |
14 August |
17 August |
| Temporary Tax Return (3. Period) |
14 November |
17 November |
| Temporary Tax Return (4. Period) |
14 February |
17 February |
| Monthly Withholding Tax Return |
Until the close of play of 23th day of continuous month |
Until the close of play of 26th day of the month of declaration |
| Quarterly Withholding Tax Return |
Until the close of play of 23th day of January - April - July and October |
Until the close of play of 26th day of the month of declaration |
| Value Added Tax Return |
Until the close of play of 24th day of continuous month |
Until the close of play of 26th day of the month of declaration |
Social Security Premiums
(4/A-4/B) |
Until the close of play of 23th day of continuous month |
Until the last workday of every month |
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