Declaration Type

Issuance Period

Last Payment Day

Annual Corporate Income Tax

Last day of April

Last day of April

Annual Income Tax

Last day of March

Last day of March and July

Provisional Tax

(On the evening of the 17th day of the 2nd month following the 3-month period)

(On the evening of the 17th day of the 2nd month following the 3-month period)

Semester 1: May 17

Semester 1: May 17

Semester 2:  August 17

Semester 2: August 17

Term 3:  November 17

Term 3: November 17

4th Period (With the Law No. 7338 published in the Official Gazette dated 26.10.2021 and numbered 31639, the 4th provisional taxation period has been abolished to be applied as of the declarations to be submitted for the taxation period of 2022.)

Value Added Tax

28th of the following month (With the Circular No.lu. VUK 149, the deadlines for submission and payment of VAT Declarations, which must be submitted as of 1 December 2022, have been extended until the end of the 28th day of the following month.)

28th of the month in which the declaration is filed

Value Added Tax Declaration (Declaration as Responsible)

It is issued until 23.59 on the 25th day of the month following the taxation period. (VUK Circular dated 10/02/2024 and No.lu 164)

The declaration is paid until the evening of the 25th day of the month in which it is submitted.

Monthly Concise

26th of the following month

26th of the month in which the declaration is filed

Quarterly Concise

It is given until the evening of the 26th day of the month following the 3-month period.

26th of the month in which the declaration is filed

1st Semester April 26,

2nd Semester July 26,

3rd Semester October 26,

Semester 4: January 26

Declaration to be submitted in accordance with Provisional Article 67 of the GDPR

26th of the following month

26th of the month in which the declaration is filed

Concise on Articles 15 and 30 of the KV Law

26th of the following month

26th of the month in which the declaration is filed

Stamp Duty

26th of the following month

26th of the month in which the declaration is filed

Bank and Insurance Transactions Tax Return (BITT)

15th of the following month

Within the declaration submission period

Special Consumption Tax (SCT)

Goods in List I: 25th of the same month for the first 15 days 10th of the following month for the second 15 days

It is paid within the period of filing the declaration

Until the evening of the 15th day of the month following the delivery of the goods not subject to registration and registration in List II and the goods in List III and IV

II. For goods subject to registration and registration in List II, a declaration is filed before the completion of the proceedings.

Inheritance and Gift Tax Return

Inheritance and Gift Tax Return for inheritances;

It is paid in 2 equal installments, in May and November each year, in 3 years from the date of accrual.

– If the death occurred in Turkey, within 4 months from the date of death, within 4 months if the taxpayers are in Turkey, and within 6 months if they are in a foreign country,

– If the death occurred in a foreign country, within 6 months if the taxpayers are in Turkey, within 4 months if they are in the country where the deceased is located, within 8 months if they are in a foreign country other than the country where the deceased is located,

– In case of absenteeism, it is given within 1 month following the date on which the decision of absenteeism is recorded in the death registry.

Inheritance and Gift Tax Return for involuntary transfers;

-It is given within 1 month following the date of legal acquisition of the goods.

Property Tax

There is no obligation to file a declaration.

1. Installment in March, April and May,

However, if there are circumstances that change the tax value (change of taxpayer, disposition and division of land and land, etc.), the relevant municipality where the real estate is located must be notified within the budget year in which the change occurs, and if the change occurs in the last three months of the budget year, within three months from the date of the event.

2. The installment is paid in November.

Motor Vehicle Tax

There is no obligation to file a declaration. It is considered accrued annually at the beginning of January each year.

1st Installment until the end of January,

The 2nd installment is paid by the end of July.

Advertisement and Advertising Tax

Declaration;

Advertisement and advertising tax is paid within the declaration period. However, municipal councils are authorized to collect taxes for annual advertisements and advertisements in two equal installments during the year.

– If the advertisement and advertising work is carried out by the taxpayer, by the taxpayer before the advertisement and advertising work is carried out,

– If the advertisement and advertising work is carried out by those who do this job as a habitual profession, it is given to the relevant municipality by the employees of the advertisement and advertising until the evening of the 20th day of the month following the month in which the announcement and advertisement are made.

Environmental Cleaning Tax

The environmental cleaning tax for buildings used in workplaces and other ways is deemed to have accrued in January of each year in terms of its annual amount, upon the adjustment of the buildings to the degrees in the tariff by the municipalities.

The 1st installment is paid in March, April and May, and the 2nd installment is paid in November

In case of establishment of liability for the first time, the relevant municipality is notified within 30 days.

In the case of establishing an obligation for the first time, the payment period of the tax differs from the date of establishment of the tax.