🇹🇷 Turkey · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Türkiye's taxes are run by the Revenue Administration (GİB): income tax, corporate tax and VAT (KDV). Residents are taxed on worldwide income, and high inflation means thresholds are revised frequently.
Taxes are administered by the Revenue Administration (GİB). Companies pay corporate income tax, and VAT (KDV) applies to most goods and services.
- The corporate income tax rate is 25%.
- The standard VAT (KDV) rate is 20%, with reduced rates of 10% and 1%.
- Filing and payment are handled online through the GİB e-services.
Step-by-step
- 1
Determine your residency
You are generally a Turkish tax resident if you have a legal residence or stay over six months in a calendar year; residents are taxed on worldwide income.
- 2
Get a tax ID
Obtain a tax identification number (foreigners use their foreigner ID number) from the Revenue Administration (GİB).
- 3
Understand the taxes that apply
Identify personal income tax (progressive), withholding tax (stopaj) on salaries, VAT (KDV) for businesses, and social-security (SGK) contributions.
- 4
Have withholding applied
Employers withhold income tax and social-security contributions from salaries monthly.
- 5
File a declaration if required
File the annual income tax declaration (usually in March) if you have income not fully taxed at source.
- 6
Pay, keep records and get advice
Pay in the allowed instalments, keep records, and get advice on residency and treaty relief.
Checklist
- Residency determined (legal residence / 6 months)
- Tax ID (or foreigner ID number)
- Applicable taxes identified (income tax, stopaj, VAT/KDV, SGK)
- Monthly withholding
- Annual declaration if required (~March)
- Instalments paid
- Records kept
- Advice on residency / treaty relief
Official authorities
- Revenue Administration (GİB)
Tax authority — corporate tax, VAT, filing.
Frequently asked questions
Am I a Turkish tax resident?
Generally if your legal residence is in Türkiye or you stay more than six months in a year; residents are taxed on worldwide income.
What is KDV?
KDV is Turkish VAT, applied to most goods and services at a standard rate with reduced rates for some items.
Do thresholds change often?
Yes — high inflation means brackets and thresholds are updated frequently, so always check the current figures.
Official-information aggregation, not legal advice. Always verify on the authority's own site.