Last updated: 28 October 2026
Monthly Returns and Notifications
The deadlines below apply in the month following the month to which the return relates. For example, the VAT return for October must be filed by 28 November.
| Return / Notification | Deadline | Payment |
|---|---|---|
| VAT Return (No. 1) | 28th of the following month | Same day |
| VAT Withholding Return (No. 2) | 25th of the following month | Same day |
| Withholding Tax and Social Security Premium Return (Muhtasar ve Prim Hizmet) | 26th of the following month | Tax on the same day; SGK premiums by the last day of the following month |
| Stamp Duty Return | 26th of the following month | Same day |
| Form Ba and Form Bs | Last day of the following month | Notification only, no payment |
| e-Ledger Approval (Berat) Upload (monthly) | 10th (income taxpayers) or 14th (other taxpayers) of the fourth month following | — |
Provisional Tax
Business income earners, self-employed professionals and corporate taxpayers file provisional tax returns on their quarterly profits. Filing and payment are due by the 17th of the second month following the period.
| Period | Months Covered | Filing and Payment Deadline |
|---|---|---|
| 1st Period | January – March | 17 May |
| 2nd Period | April – June | 17 August |
| 3rd Period | July – September | 17 November |
| 4th Period | October – December | 17 February of the following year |
The fourth-period provisional tax return was reintroduced by Law No. 7566 for periods beginning on or after 1 January 2025.
Quarterly Withholding Tax Return
Taxpayers who are eligible to file quarterly withholding tax returns file and pay by the 26th of the month following each quarter.
| Period | Filing and Payment Deadline |
|---|---|
| January – March | 26 April |
| April – June | 26 July |
| July – September | 26 October |
| October – December | 26 January of the following year |
Annual Returns
| Return | Filing Period | Payment |
|---|---|---|
| Annual Income Tax | 1 – 31 March | Two equal instalments in March and July |
| Corporate Tax | 1 – 30 April | Within the filing period |
If the Deadline Falls on a Holiday
Under Article 18 of the Tax Procedure Law, if the last day falls on an official holiday, the deadline is extended to the end of the first working day after the holiday. The Revenue Administration and SGK may also extend deadlines by announcement, for example around religious holidays. Exact dates should therefore be checked every month.
The information on this page is general in nature and may change with amendments to legislation. For current and exact dates, you can follow announcements from the Revenue Administration (GİB) and SGK, or ask us.