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

e-Ledger upload (income taxpayers)

June 2027 period

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

Original deadline 10 October 2027, Sunday; moved to the first working day because of a holiday.

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

Add to calendar

e-Ledger upload (companies and others)

June 2027 period

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

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

Add to calendar

Stamp duty return

September 2027 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

Add to calendar

Withholding and social security return (MUHSGK)

September 2027 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

Add to calendar

28Eve of Republic Day (half day)

VAT return (KDV-1, KDV-2)

September 2027 period

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

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

Add to calendar

29Republic Day

11OctMon
e-Ledger upload (income taxpayers)
June 2027 period10 October holiday → next working day
333 days left
14OctThu
e-Ledger upload (companies and others)
June 2027 period
336 days left
26OctTue
Stamp duty return
September 2027 period
348 days left
26OctTue
Withholding and social security return (MUHSGK)
September 2027 period
348 days left
28OctThu
VAT return (KDV-1, KDV-2)
September 2027 period
350 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.