INFORMATION CENTER
Tax & Filing Calendar
Key tax return and reporting deadlines that companies operating in Türkiye need to track throughout the year. All in one place, organized month by month.
Last updated: August 1, 2026 · Source: Revenue Administration (GİB)
Although filing deadlines may appear fixed, they can change during the year due to official notices or shift because of public holidays. We regularly update this calendar; however, we recommend checking the latest calendar published by the Turkish Revenue Administration (GİB) before taking any action.
MONTHLY CALENDAR
| Deadline | Filing / Obligation | Who It Applies To | Period |
|---|---|---|---|
| January 28, 2026 | VAT Return (Monthly) | Monthly VAT taxpayers | December 2025 |
| January 26, 2026 | Withholding Tax & Premium Service Declaration | All employers making wage or withholding tax payments | December 2025 |
| January 26, 2026 | Stamp Duty Return | Those issuing documents subject to stamp duty | December 2025 |
| Deadline | Filing / Obligation | Who It Applies To | Period |
|---|---|---|---|
| February 28, 2026 | VAT Return (Monthly) | Monthly VAT taxpayers | January 2026 |
| February 26, 2026 | Withholding Tax & Premium Service Declaration | All employers making wage or withholding tax payments | January 2026 |
| February 26, 2026 | Stamp Duty Return | Those issuing documents subject to stamp duty | January 2026 |
| February 17, 2026 | Provisional Tax Return (4th Period – October–December 2025) | Income and corporate taxpayers subject to actual taxation | October–December 2025 |
| Deadline | Filing / Obligation | Who It Applies To | Period |
|---|---|---|---|
| March 28, 2026 | VAT Return (Monthly) | Monthly VAT taxpayers | February 2026 |
| March 26, 2026 | Withholding Tax & Premium Service Declaration | All employers making wage or withholding tax payments | February 2026 |
| March 26, 2026 | Stamp Duty Return | Those issuing documents subject to stamp duty | February 2026 |
| March 31, 2026 | Annual Income Tax Return | Individuals earning commercial, agricultural, or professional income | 2025 income |
| Deadline | Filing / Obligation | Who It Applies To | Period |
|---|---|---|---|
| April 28, 2026 | VAT Return (Monthly) | Monthly VAT taxpayers | March 2026 |
| April 26, 2026 | Withholding Tax & Premium Service Declaration | All employers making wage or withholding tax payments | March 2026 |
| April 26, 2026 | Stamp Duty Return | Those issuing documents subject to stamp duty | March 2026 |
| April 30, 2026 | Corporate Income Tax Return | Corporate taxpayers whose fiscal year follows the calendar year | 2025 fiscal year |
| Deadline | Filing / Obligation | Who It Applies To | Period |
|---|---|---|---|
| May 28, 2026 | VAT Return (Monthly) | Monthly VAT taxpayers | April 2026 |
| May 26, 2026 | Withholding Tax & Premium Service Declaration | All employers making wage or withholding tax payments | April 2026 |
| May 26, 2026 | Stamp Duty Return | Those issuing documents subject to stamp duty | April 2026 |
| May 18, 2026 | Provisional Tax Return (1st Period – January–March 2026) | Income and corporate taxpayers subject to actual taxation | January–March 2026 |
| Deadline | Filing / Obligation | Who It Applies To | Period |
|---|---|---|---|
| June 28, 2026 | VAT Return (Monthly) | Monthly VAT taxpayers | May 2026 |
| June 26, 2026 | Withholding Tax & Premium Service Declaration | All employers making wage or withholding tax payments | May 2026 |
| June 26, 2026 | Stamp Duty Return | Those issuing documents subject to stamp duty | May 2026 |
| Deadline | Filing / Obligation | Who It Applies To | Period |
|---|---|---|---|
| July 28, 2026 | VAT Return (Monthly) | Monthly VAT taxpayers | June 2026 |
| July 26, 2026 | Withholding Tax & Premium Service Declaration | All employers making wage or withholding tax payments | June 2026 |
| July 26, 2026 | Stamp Duty Return | Those issuing documents subject to stamp duty | June 2026 |
| Deadline | Filing / Obligation | Who It Applies To | Period |
|---|---|---|---|
| August 28, 2026 | VAT Return (Monthly) | Monthly VAT taxpayers | July 2026 |
| August 26, 2026 | Withholding Tax & Premium Service Declaration | All employers making wage or withholding tax payments | July 2026 |
| August 26, 2026 | Stamp Duty Return | Those issuing documents subject to stamp duty | July 2026 |
| August 17, 2026 | Provisional Tax Return (2nd Period – April–June 2026) | Income and corporate taxpayers subject to actual taxation | April–June 2026 |
| Deadline | Filing / Obligation | Who It Applies To | Period |
|---|---|---|---|
| September 28, 2026 | VAT Return (Monthly) | Monthly VAT taxpayers | August 2026 |
| September 26, 2026 | Withholding Tax & Premium Service Declaration | All employers making wage or withholding tax payments | August 2026 |
| September 26, 2026 | Stamp Duty Return | Those issuing documents subject to stamp duty | August 2026 |
| Deadline | Filing / Obligation | Who It Applies To | Period |
|---|---|---|---|
| October 28, 2026 | VAT Return (Monthly) | Monthly VAT taxpayers | September 2026 |
| October 26, 2026 | Withholding Tax & Premium Service Declaration | All employers making wage or withholding tax payments | September 2026 |
| October 26, 2026 | Stamp Duty Return | Those issuing documents subject to stamp duty | September 2026 |
| Deadline | Filing / Obligation | Who It Applies To | Period |
|---|---|---|---|
| November 28, 2026 | VAT Return (Monthly) | Monthly VAT taxpayers | October 2026 |
| November 26, 2026 | Withholding Tax & Premium Service Declaration | All employers making wage or withholding tax payments | October 2026 |
| November 26, 2026 | Stamp Duty Return | Those issuing documents subject to stamp duty | October 2026 |
| November 17, 2026 | Provisional Tax Return (3rd Period – July–September 2026) | Income and corporate taxpayers subject to actual taxation | July–September 2026 |
| Deadline | Filing / Obligation | Who It Applies To | Period |
|---|---|---|---|
| December 28, 2026 | VAT Return (Monthly) | Monthly VAT taxpayers | November 2026 |
| December 26, 2026 | Withholding Tax & Premium Service Declaration | All employers making wage or withholding tax payments | November 2026 |
| December 26, 2026 | Stamp Duty Return | Those issuing documents subject to stamp duty | November 2026 |
FILING GUIDE
VAT Return
A filing used to declare value added tax (VAT) arising from the supply of goods and services. For most taxpayers, it is submitted monthly, while taxpayers meeting certain conditions submit it on a quarterly basis.
VAT-2 Return
A filing used to declare value added tax calculated in the capacity of a responsible party (through withholding). It is generally declared on behalf of the other party for certain purchases of goods and services.
Withholding Tax and Premium Service Declaration
A filing that combines income tax withholding deducted from wage payments with premium information relating to insured employees.
Stamp Duty Return
A filing used to declare stamp duty calculated on contracts, undertakings, and similar documents.
Provisional Tax Return
A declaration of the tax paid in advance by income and corporate income taxpayers during the year in quarterly periods, based on the income earned during the relevant period.
Corporate Income Tax Return
An annual filing used to declare the tax calculated on the profits earned by companies during a fiscal year.
Personal Income Tax Return
An annual filing used by individuals earning commercial, agricultural, or professional income to declare their earnings from the previous year.
Form BA and Form BS
Monthly forms used to report purchases and sales of goods and services exceeding the applicable threshold on a counterparty basis.
e-Ledger Berater
A file uploaded by taxpayers maintaining electronic ledgers to have their ledgers for the relevant period approved.
QUICK QUESTIONS
If the deadline set for a tax return or notification falls on a weekend or public holiday, the deadline is extended until the end of the following business day.
Late-filed tax returns may result in penalties for non-compliance and late payment interest depending on the length of the delay. As penalty amounts and interest rates may vary depending on applicable legislation, you should consult the Turkish Revenue Administration or your certified public accountant for the current rates.
Certain groups of taxpayers who fall below specific thresholds and are taxed under the actual taxation method may file VAT returns quarterly instead of monthly. As these thresholds and the scope of eligibility may change from time to time, we recommend confirming your eligibility with the Turkish Revenue Administration or your certified public accountant.
The e-Ledger Berater submission deadline varies depending on whether the taxpayer files on a monthly or quarterly basis and other applicable conditions. We recommend checking the relevant announcements of the Turkish Revenue Administration for the current deadlines.
Let us manage your compliance calendar
We establish a regular process for your tax return and filing obligations. No deadline should be left until the last day. With our Tax & Regulatory Compliance service, we take care of the entire process, from tax return preparation to regulatory monitoring.