Turkey has a general corporate income tax rate of 25% (30% for financial institutions), with a standard VAT rate of 20%. Capital gains are taxed at the normal CIT rate. Resident withholding tax is generally 0% for corporate distributions. Non-resident withholding tax is 15% on dividends, 0% on interest, and 20% on royalties. A 10% domestic minimum tax applies from 2025. The Composite Effective Average Tax Rate is 22.33% and the Composite Effective Marginal Tax Rate is 9.56%.
Turkey Tax Brief
Time of Update 4/04/2026
Turkey Corporate Income Tax (CIT)
General CIT Rate:
25 (financial companies up to 30%)
CIT Return Due Date:
The 30th day of the fourth month after the end of the fiscal year.
CIT Payment Due Date:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
CIT Estimated Payment Due Date:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
Turkey Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/20
Turkey Value-Added Tax (VAT)
General VAT Rate:
20
Learn More
Turkey Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Turkey Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
22.33%
Composite Effective Marginal Tax Rate:
9.56%
Additional info
Quick Navigation
TKEG Expat Turkey Corporate Tax Guide
Turkey's Corporate Income Tax (CIT)
Turkey's Personal Income Tax (PIT)
Turkey's Capital Gains Tax (CGT)
Turkey's Value-Added Tax (VAT)
Turkey's Stamp Tax
1.
Turkey's Corporate Income Tax (CIT)
In Turkey, the standard corporate income tax (CIT) rate is 25% for companies (other than those in the financial sector), with financial sector companies subject to a rate of 30%. Resident entities are taxed on worldwide income; non-resident entities are taxed only on Turkish-sourced income. A domestic minimum CIT rule took effect on 1 January 2025, requiring that CIT payable may not be less than 10% of taxable income before certain exemptions and deductions. Turkey has implemented the OECD Pillar Two global minimum tax framework: the Income Inclusion Rule (IIR) applies for tax years from 1 January 2024; the Undertaxed Profits Rule (UTPR) applies for tax years from 1 January 2025; a 15% Qualifying Domestic Minimum Top-Up Tax (QDMTT) applies for tax years from 1 January 2024. These rules apply to multinational groups with consolidated turnover of EUR 750 million or more. A top-up tax is due when the effective tax rate in a jurisdiction falls below 15%. CIT returns are due on the 30th day of the fourth month following the fiscal year end; advance tax payments are made quarterly by the 17th of the second month of each quarter. There are no provincial or municipal income taxes on corporations in Turkey.
References
https://taxsummaries.pwc.com/turkey/corporate/taxes-on-corporate-income
2.
Turkey's Personal Income Tax (PIT)
Turkey taxes residents on their worldwide income; non-residents are taxed only on Turkish-sourced earnings. Income tax is levied on taxable income at progressive rates after deductions and allowances. From 1 January 2026, the following personal income tax (PIT) rates apply to employment income (rates in parentheses apply to non-employment income): 0-190,000 TRY: 15%; 190,000-400,000 TRY: 20% (excess over 190,000); 400,000-1,500,000 TRY: 27% (excess over 400,000); 1,500,000-5,300,000 TRY: 35% (excess over 1,500,000); above 5,300,000 TRY: 40% (excess over 5,300,000). Certain income from financial instruments is subject to withholding tax at rates ranging from 0% to 20%, depending on the instrument type. There is no special tax regime for expatriates. There are no local income taxes in Turkey. PIT returns are due by 31 March of the following year, with final payments in two equal installments by 31 March and 31 July.
References
https://taxsummaries.pwc.com/turkey/individual/taxes-on-personal-income
3.
Turkey's Capital Gains Tax (CGT)
Capital gains in Turkey are subject to the same rate as the corporate income tax for businesses, which is 25%. For individuals, capital gains are taxed at 40%. This applies to profits made from the sale of assets and investments. Turkey ensures that both corporate entities and individual investors contribute fairly to the economy by imposing these tax rates on capital gains.
References
https://taxsummaries.pwc.com/turkey/corporate/taxes-on-corporate-income
A Full-Service Consulting Firm Backs You Up
TKEG Expat ™ (LU) is your trusted overseas business partner. We are the retail consulting department of THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
Learn More About THE KEITH & EVEN GROUP
Corporate Clients
Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?
If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.
Enterprise Solutions
Please refer to "TKEG Holdings"'s website for more information.
請參閱「奕資控股」之網站獲取更多資訊。
“TKEG” refers to one or more legal entities within the global TKEG Group, of which "TKEG Expat (Ireland) Teoranta", a corporation duly incorporated under the laws of the Republic of Ireland. “TKEG Expat (Ireland) Teoranta” is a wholly-owned subsidiary under "TKEG Expat INC". "TKEG Expat INC" is a corporation duly incorporated under the laws of the State of Delaware of the United States of America. "TKEG Organization" is a global network of independent and legally distinct member firms and their related entities. Each member firm within the ”TKEG Organization“ is a separate legal entity and is not liable for the acts or omissions of any other. No entity within the ”TKEG Organization“ has authority to bind or obligate any other entity with respect to third parties. ”TKEG Holdings Teoranta“ does not provide services to clients. Professional services, including overseas company incorporation, are provided exclusively by "TKEG Expat INC", it's subsidiaries, or other designated member firms, in accordance with applicable laws and regulations.
「奕資」指奕資集團旗下之一個或多個法律實體，當中「奕資環球（愛爾蘭）有限公司」為依據愛爾蘭共和國法律正式註冊成立之公司。「奕資環球（愛爾蘭）有限公司」為「奕資環球公司」全資子公司。「奕資環球公司」為依據美利堅合眾國特拉華州法律正式註冊成立之公司。「奕資組織」中每一實體均為獨立法律主體，互不對他方之行為或疏忽承擔法律責任，亦無權代表他方對第三方作出約束。「奕資控股有限公司」不向客戶提供服務；所有專業服務，包括海外公司註冊，僅由「奕資環球公司」，其子公司，或其他指定成員所根據適用法律及法規提供。
© 2026 - TKEG Expat (Ireland) Teoranta. All rights reserved.
© 2026 - 奕資環球（愛爾蘭）有限公司。版權所有。
© 2026 - TKEG Expat (Ireland) Teoranta. All rights reserved.
© 2026 - 奕資環球（愛爾蘭）有限公司。版權所有。
https://en-lu.tkegexpat.com/ / TKEG Expat () / / / / bd_vid / gcid / / /
Luxembourg