Practical Info
Frequently used current rates and amounts, plus links to official institutions. Figures are for information only; please contact us for definitive matters.
Last updated: 2026 · The data is for information purposes and should be confirmed with official sources.
VAT Rates
Learn more →| Rate | Scope (example) |
|---|---|
| %1 | Basic food, some agri products |
| %10 | Food, textile, some transport |
| %20 | Standard rate (most goods/services) |
Income Tax Brackets
Learn more →| Amount (TRY) | Rate |
|---|---|
| TRY 0.00 – TRY 190,000.00 | %15 |
| TRY 190,000.00 – TRY 400,000.00 | %20 |
| TRY 400,000.00 – TRY 1,000,000.00 | %27 |
| TRY 1,000,000.00 – TRY 5,300,000.00 | %35 |
| TRY 5,300,000.00 + | %40 |
Tax Calendar
Recurring filing/payment days. Dates may shift due to weekends and Revenue Administration extensions; rely on the official GİB Tax Calendar for exact dates.
| Obligation | Period | Deadline |
|---|---|---|
| VAT Return | Monthly | 28th of the following month (file + pay) |
| Withholding & Premium Service Return | Monthly | 26th of the following month |
| Advance (Provisional) Tax | Quarterly | 17th of Feb / May / Aug / Nov |
| Annual Income Tax Return | Annual | 31 March (payment in March & July installments) |
| Corporate Tax Return | Annual | 30 April |
| e-Ledger Certificate (monthly option) | Monthly | Income-tax payer: 10th of the 4th following month · Corporate-tax payer: the 14th |
| e-Ledger Certificate (quarterly option) | Quarterly | 10th (income) / 14th (corporate) of the 3rd month after each provisional-tax period |
| SGK Monthly Premium Declaration | Monthly | 26th of the following month |
Thresholds & Limits
Learn more →| Invoice issuance threshold | 9.900 TL |
| Directly expensable fixed asset limit | 9.900 TL |
| Depreciation threshold (per asset) | 9.900 TL |
Depreciation (common assets)
Learn more →| Obligation | Useful Life (years) | Rate |
|---|---|---|
| Buildings (commercial) | 50 | %2 |
| Furniture & fixtures | 5 | %20 |
| Computers & hardware | 4 | %25 |
| Passenger car | 5 | %20 |
| Software | 3 | %33,33 |
Uniform Chart of Accounts
Learn more →| No | Main Group |
|---|---|
| 1 | Current Assets |
| 2 | Non-Current Assets |
| 3 | Short-Term Liabilities |
| 4 | Long-Term Liabilities |
| 5 | Equity |
| 6 | Income Statement Accounts |
| 7 | Cost Accounts |
| 8 | (Free) |
| 9 | Off-Balance-Sheet Accounts |
Current Exchange Rates
$ USD1 unit = TRY
40.0000
€ EUR1 unit = TRY
43.5000
£ GBP1 unit = TRY
50.5000