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
1
Form Ba and Form Bs

Form Ba and Form Bs

October 2025 period

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

Original deadline 30 November 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)

Self-employed premiums (4/b)

November 2025 period

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

Original deadline 30 November 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)

Social security premiums (4/a)

October 2025 period

Employers pay the premiums for the previous month.

Original deadline 30 November 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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Property tax instalment

Property tax instalment

Instalment of the building and land tax (1st in May, 2nd in November). The environmental cleaning tax is paid in the same period.

Original deadline 30 November 2025, Sunday; moved to the first working day because of a holiday.

Rule: Last day of May and November · Property Tax Law No. 1319, art. 30

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2
3
4
5
6
7
8
9
10
e-Ledger upload (income taxpayers)

e-Ledger upload (income taxpayers)

August 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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11
12
13
14
15
e-Ledger upload (companies and others)

e-Ledger upload (companies and others)

August 2025 period

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

Original deadline 14 December 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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16
17
18
19
20
21
22
23
24
25
26
Stamp duty return

Stamp duty return

November 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)

Withholding and social security return (MUHSGK)

November 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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27
28
29
VAT return (KDV-1, KDV-2)

VAT return (KDV-1, KDV-2)

November 2025 period

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

Original deadline 28 December 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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30
31
Form Ba and Form Bs

Form Ba and Form Bs

November 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)

Self-employed premiums (4/b)

December 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)

Social security premiums (4/a)

November 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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  1. Form Ba and Form Bs

    October 2025 period30 November holiday → next working day
    -346 days left

  2. Self-employed premiums (4/b)

    November 2025 period30 November holiday → next working day
    -346 days left

  3. Social security premiums (4/a)

    October 2025 period30 November holiday → next working day
    -346 days left

  4. Property tax instalment

    30 November holiday → next working day
    -346 days left

  5. e-Ledger upload (income taxpayers)

    August 2025 period
    -337 days left

  6. e-Ledger upload (companies and others)

    August 2025 period14 December holiday → next working day
    -332 days left

  7. Stamp duty return

    November 2025 period
    -321 days left

  8. Withholding and social security return (MUHSGK)

    November 2025 period
    -321 days left

  9. VAT return (KDV-1, KDV-2)

    November 2025 period28 December holiday → next working day
    -318 days left

  10. Form Ba and Form Bs

    November 2025 period
    -316 days left

  11. Self-employed premiums (4/b)

    December 2025 period
    -316 days left

  12. Social security premiums (4/a)

    November 2025 period
    -316 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.

ObligationDeadlineLegal basisAdd to calendar
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 monthStamp Duty Law No. 488, art. 22
Social security premiums (4/a)Employers pay the premiums for the previous month.Last day of the following monthLaw 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 monthLaw 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 monthTax 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 concernedTax 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 concernedTax 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 JulyIncome 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 JulyMotor 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 NovemberProperty 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.