Foreign nationals who live in Türkiye, generate rental income, establish companies, or conduct commercial activities are subject to various tax declaration and payment obligations under Turkish tax legislation.
Failure to submit the relevant tax return within the statutory deadlines may result in:
Administrative penalties
Late payment interest
Tax loss fines
Legal enforcement procedures
For this reason, understanding which tax return must be filed, when it must be submitted, and when payment must be made is critical for both individuals and foreign owned companies operating in Türkiye.
At Bayraktar Attorneys, we assist foreign clients in coordinating tax declaration processes particularly for:
Rental income taxation
Corporate income
VAT obligations
Inheritance transfers
Investment based residence or citizenship procedures
Below is a comparative table summarizing the key tax declarations and their deadlines in Türkiye.
Tax Declaration and Payment Deadlines in Türkiye
Declaration Type | Submission Deadline | Payment Deadline |
|---|---|---|
Annual Corporate Income Tax | Last day of April | Last day of April |
Annual Personal Income Tax | Last day of March | Last day of March and July (in two installments) |
Provisional Tax (Quarterly) | By the evening of the 17th day of the 2nd month following the quarter | Same as submission deadline |
1st Period |
| |
2nd Period |
| |
3rd Period |
| |
4th Period |
| |
Note: As per Law No. 7566 enacted on 19 December 2025, the 4th provisional tax period has been reintroduced and applies to taxation periods beginning from 01 January 2025. | ||
Value Added Tax (VAT) | 28th of the following month | 28th of the following month |
VAT (Reverse Charge) | By 23:59 on the 25th of the following month | 25th of the following month |
Monthly Withholding Tax Return | 26th of the following month | 26th of the following month |
Quarterly Withholding Tax Return | 26th of the following month after each quarter | Same as submission deadline |
1st Period |
| |
2nd Period |
| |
3rd Period |
| |
4th Period |
| |
Declaration under Income Tax Law Article 67 | 26th of the following month | 26th of the following month |
Withholding under Corporate Tax Law Articles 15 and 30 | 26th of the following month | 26th of the following month |
Stamp Tax | 26th of the following month | 26th of the following month |
Banking and Insurance Transaction Tax (BSMV) | 15th of the following month | Within submission period |
Special Consumption Tax (SCT) | Various depending on listed goods | Within submission period |
Inheritance and Transfer Tax | Within 4 to 8 months depending on place of death and residence | Paid in May and November in equal installments over 3 years |
Property Tax | No declaration required unless ownership changes | 1st Installment: March to May 2nd Installment: November |
Motor Vehicle Tax | No declaration required | January and July |
Advertisement Tax | Before advertisement or by 20th of following month | Within submission period |
Environmental Cleaning Tax | Upon establishment of liability within 30 days | March to May and November |
Why These Deadlines Matter for Foreign Nationals
Foreign investors frequently assume that:
Not residing permanently in Türkiye
orHolding income abroad
exempts them from Turkish tax obligations.
However, rental income derived from real estate located in Türkiye, company profits, dividend distributions, and inheritance transfers are all subject to local tax compliance requirements.
Late filings may result in:
Administrative fines under Tax Procedure Law
Restrictions in title deed transactions
Residence permit renewal complications
Legal Assistance
At Bayraktar Attorneys, we assist foreign clients in:
Filing personal income tax returns
Declaring rental income
Corporate tax compliance
Inheritance related declarations
Payment coordination through authorized banks
We may also assist clients in ensuring timely submission and payment of tax liabilities to avoid enforcement proceedings.
Conclusion
Compliance with tax declaration and payment deadlines is essential for foreign individuals and companies conducting financial or commercial activities in Türkiye.
Understanding and adhering to these statutory deadlines will help avoid unnecessary penalties and ensure uninterrupted legal status for your investments and residence permits.
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