Accounting & Tax Compliance in Türkiye — K&L Global Turkey Desk

K&L Global manages bookkeeping, monthly KDV returns, quarterly provisional tax, and annual corporate tax filings for Turkish companies. Fully compliant, GİB-registered.

Türkiye's accounting framework

Turkish companies must keep their accounts in accordance with the Turkish Accounting Standards (Türkiye Muhasebe Standartları — TMS), which are aligned with IFRS for companies above a certain size. All filings are submitted electronically through the GİB's systems — the e-Beyanname portal for tax returns and the e-Defter (electronic ledger) system for companies meeting the mandatory e-Ledger threshold.

All accounting and tax filings in Türkiye must be prepared and submitted by — or under the supervision of — a licensed Certified Public Accountant (Serbest Muhasebeci Mali Müşavir — SMMM) or a Sworn-In Certified Public Accountant (Yeminli Mali Müşavir — YMM). K&L Global works with licensed SMMM and YMM professionals for all Turkish filings.

Key tax figures (2026)

Corporate Income Tax (CIT — Kurumlar Vergisi):

• Standard rate: 25% on net profit for resident      capital companies (Ltd. Şti. and A.Ş.), effective from 1 January 2023 and      applicable for 2026. Source: EY Global Tax Alert (Law No. 7456) —      *https://www.ey.com/en_gl/technical/tax-alerts/tuerkiye-s-new-law-increasing-the-corporation-tax-rates-enters-i

• Financial institutions (banks, insurance): 30%.      Same source.

• Domestic Minimum Top-Up Tax: 15% for      qualifying MNE group members, applicable from the 2024 fiscal year onward. *Source:      https://www.moore.com.tr/en/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir/

VAT (KDV — Katma Değer Vergisi):

• Standard rate: 20% (effective July 2023). *Source: https://www.gib.gov.tr

• Reduced rate: 10% (food items, passenger transport, accommodation services, some medical goods)

• Reduced rate: 1% (basic foodstuffs, agricultural products, newspapers, some residential real estate transactions)

Provisional (Quarterly) Corporate Tax — Geçici Vergi:

• Rate: 25% of taxable income for each quarter      (same as the annual CIT rate)

• The quarterly payments are offset against the annual CIT      liability

Dividend withholding tax (stopaj) — payments to non-resident shareholders:

• Standard rate: 15%

• Reduced under applicable double taxation treaty. Check the treaty list at: https://www.gib.gov.tr/uluslararasi-mevzuat

What K&L Global does — Accounting Services

Monthly bookkeeping We record all income and expenditure in a compliant accounting system, reconcile the bank statements, and produce a monthly trial balance. You receive a summary in English.

Monthly VAT return (KDV Beyannamesi) Turkish VAT returns are filed monthly by the 26th of the following month. We calculate your VAT liability (or refund position), prepare the return, and submit it through the e-Beyanname system.

Quarterly provisional corporate tax (Geçici Vergi) Quarterly provisional tax declarations must be filed and paid by the 17th of the second month following the end of each quarter. We calculate the quarterly taxable income, prepare the declaration, and advise you of the payment amount in advance.

Source: https://www.gib.gov.tr

Annual corporate tax return (Kurumlar Vergisi Beyannamesi) The annual CIT return must be filed by 30 April for companies with a 31 December year-end. Tax due is payable in the same month. We prepare the return, reconcile it with the quarterly payments already made, and confirm the net position.

Annual accounts We prepare the company's statutory balance sheet and income statement at year-end. These are required for: the annual CIT filing; the company's annual general meeting; work permit renewal applications (see HR and Payroll page); and bank account maintenance.

e-Ledger (e-Defter) Companies above certain thresholds (set annually by GİB) must maintain an electronic ledger. We advise whether your company falls within scope and manage the e-Defter filing where required.

Stamp Duty (Damga Vergisi) Stamp duty applies to certain commercial agreements, contracts, and documents at rates of 0.189% to 0.948% depending on document type. We calculate and declare stamp duty obligations as part of the monthly accounting cycle.

Filing calendar — Turkish companies (December year-end)