Tax calendar

Filing, reporting and payment deadlines in Turkey. Calculated from rules; a deadline on a weekend or public holiday moves to the first working day (Tax Procedure Law art. 18).

Rules: 14
Calculated: November 12, 2026

MonTueWedThuFriSatSun

Form Ba and Form Bs

July 2025 period

Monthly report of purchases (Ba) and sales (Bs) of goods and services above the set threshold.

Original deadline 31 August 2025, Sunday; moved to the first working day because of a holiday.

Rule: Last day of the following month · Tax Procedure Law art. 148, 149; General Communiqué No. 396

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Self-employed premiums (4/b)

August 2025 period

Premium of the self-employed (sole proprietors, company partners, freelancers) for the current month.

Original deadline 31 August 2025, Sunday; moved to the first working day because of a holiday.

Rule: Last day of the same month · Law No. 5510, art. 88

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Social security premiums (4/a)

July 2025 period

Employers pay the premiums for the previous month.

Original deadline 31 August 2025, Sunday; moved to the first working day because of a holiday.

Rule: Last day of the following month · Law No. 5510, art. 88

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e-Ledger upload (income taxpayers)

May 2025 period

Ledger and berat files of income taxpayers who upload monthly. If quarterly upload was chosen, deadlines follow the quarter end.

Rule: The 10th of the 4th month after the month concerned · Tax Procedure Law art. 242; e-Ledger General Communiqué

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e-Ledger upload (companies and others)

May 2025 period

Ledger and berat files of corporate and other taxpayers who upload monthly.

Original deadline 14 September 2025, Sunday; moved to the first working day because of a holiday.

Rule: The 14th of the 4th month after the month concerned · Tax Procedure Law art. 242; e-Ledger General Communiqué

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Stamp duty return

August 2025 period

For regular taxpayers who pay stamp duty by return. Payment is due on the same day.

Rule: The 26th of the following month · Stamp Duty Law No. 488, art. 22

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Withholding and social security return (MUHSGK)

August 2025 period

Income tax withheld from wages, freelance fees and rent, together with the insured employee report, in one return. The withheld tax is paid on the same day.

Rule: The 26th of the following month (filing and payment) · Income Tax Law No. 193, art. 98; Law No. 5510, art. 86

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VAT return (KDV-1, KDV-2)

August 2025 period

Monthly return of VAT payers and of those withholding VAT. The declared tax is paid on the same day.

Original deadline 28 September 2025, Sunday; moved to the first working day because of a holiday.

Rule: The 28th of the following month (filing and payment) · VAT Law No. 3065, art. 41 and 46

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Form Ba and Form Bs

August 2025 period

Monthly report of purchases (Ba) and sales (Bs) of goods and services above the set threshold.

Rule: Last day of the following month · Tax Procedure Law art. 148, 149; General Communiqué No. 396

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Self-employed premiums (4/b)

September 2025 period

Premium of the self-employed (sole proprietors, company partners, freelancers) for the current month.

Rule: Last day of the same month · Law No. 5510, art. 88

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Social security premiums (4/a)

August 2025 period

Employers pay the premiums for the previous month.

Rule: Last day of the following month · Law No. 5510, art. 88

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1SepMon
Form Ba and Form Bs
July 2025 period31 August holiday → next working day
-437 days left
1SepMon
Self-employed premiums (4/b)
August 2025 period31 August holiday → next working day
-437 days left
1SepMon
Social security premiums (4/a)
July 2025 period31 August holiday → next working day
-437 days left
10SepWed
e-Ledger upload (income taxpayers)
May 2025 period
-428 days left
15SepMon
e-Ledger upload (companies and others)
May 2025 period14 September holiday → next working day
-423 days left
26SepFri
Stamp duty return
August 2025 period
-412 days left
26SepFri
Withholding and social security return (MUHSGK)
August 2025 period
-412 days left
29SepMon
VAT return (KDV-1, KDV-2)
August 2025 period28 September holiday → next working day
-409 days left
30SepTue
Form Ba and Form Bs
August 2025 period
-408 days left
30SepTue
Self-employed premiums (4/b)
September 2025 period
-408 days left
30SepTue
Social security premiums (4/a)
August 2025 period
-408 days left

The rules behind the calendar

The calendar stores rules, not dates, and is recalculated every year. Use the icon on each row to add the next 12 months of that obligation to your calendar.

Obligation	Deadline	Legal basis
VAT return (KDV-1, KDV-2)Monthly return of VAT payers and of those withholding VAT. The declared tax is paid on the same day.	The 28th of the following month (filing and payment)	VAT Law No. 3065, art. 41 and 46
Withholding and social security return (MUHSGK)Income tax withheld from wages, freelance fees and rent, together with the insured employee report, in one return. The withheld tax is paid on the same day.	The 26th of the following month (filing and payment)	Income Tax Law No. 193, art. 98; Law No. 5510, art. 86
Stamp duty returnFor regular taxpayers who pay stamp duty by return. Payment is due on the same day.	The 26th of the following month	Stamp Duty Law No. 488, art. 22
Social security premiums (4/a)Employers pay the premiums for the previous month.	Last day of the following month	Law No. 5510, art. 88
Self-employed premiums (4/b)Premium of the self-employed (sole proprietors, company partners, freelancers) for the current month.	Last day of the same month	Law No. 5510, art. 88
Form Ba and Form BsMonthly report of purchases (Ba) and sales (Bs) of goods and services above the set threshold.	Last day of the following month	Tax Procedure Law art. 148, 149; General Communiqué No. 396
e-Ledger upload (income taxpayers)Ledger and berat files of income taxpayers who upload monthly. If quarterly upload was chosen, deadlines follow the quarter end.	The 10th of the 4th month after the month concerned	Tax Procedure Law art. 242; e-Ledger General Communiqué
e-Ledger upload (companies and others)Ledger and berat files of corporate and other taxpayers who upload monthly.	The 14th of the 4th month after the month concerned	Tax Procedure Law art. 242; e-Ledger General Communiqué
Provisional tax returnQuarterly filing and payment on the profit of income and corporate taxpayers. No provisional return is filed for the last quarter of the year.	The 17th of the 2nd month after the quarter (May, August, November)	Income Tax Law art. 120 (repeated); Corporate Tax Law No. 5520, art. 32
Annual income tax returnAnnual return for business, professional, rental and other income. The first instalment of the assessed tax is paid in the same month.	1–31 March (filing and 1st instalment)	Income Tax Law No. 193, art. 92 and 117
Annual income tax, 2nd instalmentSecond instalment of the income tax declared in March.	Last day of July	Income Tax Law No. 193, art. 117
Corporate income tax returnAnnual filing and payment for companies whose accounting period is the calendar year. For special accounting periods the deadline follows the period end.	Last day of the 4th month after the period (30 April)	Corporate Tax Law No. 5520, art. 14 and 21
Motor vehicle tax instalmentInstalment of the annual motor vehicle tax: 1st in January, 2nd in July.	Last day of January and July	Motor Vehicles Tax Law No. 197, art. 10
Property tax instalmentInstalment of the building and land tax (1st in May, 2nd in November). The environmental cleaning tax is paid in the same period.	Last day of May and November	Property Tax Law No. 1319, art. 30

This calendar is for information. For Revenue Administration extensions and special cases (special accounting periods, liquidation, new companies) check gib.gov.tr and talk to us.