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Türkiye Tax filing deadlines

Türkiye Tax filing deadlines: 3 deadline rules held, cited to 3 rules, each cited to its own official source; series-level citation is the first VAT rule's: 193 sayılı Gelir Vergisi Kanunu (mevzuat.gov.tr). Last checked against the official source on 13 Oct 2026.

Official source: 3 rules, each cited to its own official source; series-level citation is the first VAT rule's: 193 sayılı · Last checked 2026-10-13 · source fingerprint

Recurring statutory filing and payment deadlines in Türkiye for PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.

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Current value3 deadline rules
In force from—
Official source3 rules, each cited to its own official source; series-level citation is the first VAT rule's: 193 sayılı Gelir Vergisi Kanunu (mevzuat.gov.tr)
Last verified2026-10-13
Verificationprimary — No verification limitation recorded — read from the official source cited.
Provenancesource fingerprint

What this value means

RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.

Get it programmatically

curl https://euroref.dev/v1/tr/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/tr/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/tr/filing-deadlines

The rules

Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.

TaxObligationFrequencyDueWeekend / holidayOfficial sourceLast verified
PAYE / payroll withholdingPayment of income tax withheld (incl. wages) — monthly withholding agents
Vergi kesenler: withholding agents under GVK md. 94, including employers withholding tax from wages.
monthly26th day of the following monthmoves to the next business day193 sayılı Gelir Vergisi Kanunu (mevzuat.gov.tr)
“vergi kesenler tarafından beyanname verecekleri ayın yirmialtıncı günü akşamına kadar bağlı bulundukları vergi dairesine yatırılır”
2026-10-13
Corporate income taxCorporate provisional tax (geçici vergi) quarterly payment
Kurumlar vergisi mükellefleri paying geçici vergi on quarterly (üçer aylık) profits of their accounting period (KVK md. 32(2) applies the GVK rules).
quarterly17th day of the 2nd month after the period endsmoves to the next business day193 sayılı Gelir Vergisi Kanunu (mevzuat.gov.tr)
“üç aylık dönemi izleyen ikinci ayın ondördüncü günü akşamına kadar bağlı olunan vergi dairesine beyan edilir ve onyedinci günü akşamına kadar ödenir”
2026-10-13
Corporate income taxCorporate income tax annual payment
Kurumlar vergisi mükellefleri, for the accounting period's corporate tax.
annuallast day of the 4th month after the period endsmoves to the next business day5520 sayılı Kurumlar Vergisi Kanunu (mevzuat.gov.tr)
“kurumlar vergisi, beyannamenin verildiği ayın sonuna kadar ödenir”
2026-10-13

Due in the next 120 days

Due dateObligationPeriodStatutory date, if moved
2026-10-26Payment of income tax withheld (incl. wages) — monthly withholding agents2026-09-01 – 2026-09-30—
2026-11-17Corporate provisional tax (geçici vergi) quarterly payment2026-07-01 – 2026-09-30—
2026-11-26Payment of income tax withheld (incl. wages) — monthly withholding agents2026-10-01 – 2026-10-31—
2026-12-28Payment of income tax withheld (incl. wages) — monthly withholding agents2026-11-01 – 2026-11-302026-12-26
2026-12-26 Saturday; 2026-12-27 Sunday
2027-01-26Payment of income tax withheld (incl. wages) — monthly withholding agents2026-12-01 – 2026-12-31— (weekend-checked only)

Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday.

Not covered here

We hold no verified rule for these taxes in TR. Each reason is given; where a deadline exists but its source could not be verified, we hold none rather than guess.

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Other Türkiye series: policy interest rate · Statutory legal interest (kanuni faiz) · KDV standard rate (genel katma değer vergisi oranı) · VAT registration threshold · Asgari ücret (national minimum wage, gross monthly) · Ulusal bayram ve genel tatil günleri 2026 · TÜFE consumer price inflation (year-on-year) · Kurumlar vergisi standard rate · Withholding tax rates · Gelir vergisi tarifesi (personal income tax brackets) · Statutory social-insurance contributions

The same figure elsewhere: United Kingdom · Czech Republic · Denmark · Finland · France · all 18