Short answer: Turkey's tax year is the calendar year, and the tax authority is the Revenue Administration (GİB, Gelir İdaresi Başkanlığı). Annual income tax returns are filed from 1 to 31 March of the following year: Income Tax Law Article 92 says 25 March, but GİB's Circular 115 of 29 March 2019 moved filing to the end of March until further notice, and GİB's 2027 calendar had not been found when checked on 6 November 2026. GİB's portals work in Turkish; the English material located for this guide is a February 2026 rental-income guidebook for non-residents, which gives an e-mail address for legislation questions in English.
This is a navigation guide for people who need to find the right GİB page, date or code. It does not walk anyone through filing a return for someone else, and it is general information rather than tax advice. Everything was read or tested on 6 November 2026; GİB changes page addresses, so the addresses here may move.
Getting a number is covered in Turkish tax number for foreigners.
What is the tax year in Turkey?
The tax year is 1 January to 31 December, so income earned in 2026 goes on a return filed in 2027.
Tax Procedure Law Article 174 says the accounting period is normally the calendar year, and that the Ministry can grant a 12-month special period to businesses whose activity does not fit it. The Income Tax Law taxes income earned in a calendar year, and Article 85 requires an annual return for it unless an exception applies. A residence decision uses the same frame: the six-month test in Income Tax Law Article 4 counts stays within a calendar year, and Article 5 excludes some foreigners, such as those in Turkey for a specific temporary job or for study, treatment or travel. Your home country may use a different year, such as the UK's tax year starting on 6 April, so income can fall into different periods in each system; check this with a home-country adviser.
Turkey tax authority: GİB, tax offices and what has English
GİB, part of the Ministry of Treasury and Finance, runs tax administration through tax offices (vergi dairesi) and provincial treasury offices (defterdarlık).
| Item tested | Result |
|---|---|
| gib.gov.tr/en and www.gib.gov.tr/en | HTTP 404 |
| dijital.gib.gov.tr/en | HTTP 404 |
| Guidebook on rental income for non-residents, February 2026, publication 596 | In English, on the GİB file server |
| Tax Communication Center, phone line 189 (VİMER) | Turkish only, according to that guidebook |
| infovimer@gelirler.gov.tr | The guidebook says legislation questions may be sent here in English |
| Digital Tax Office home page | English labels on three items, such as the potential tax identification number application |
| e-document site, ebelge.gib.gov.tr | No English version linked from its home page |
The code of gib.gov.tr loads a language component, but no English page was found at the paths tested, and a language switch was not checked in a browser. Treat Turkish as the working language and allow time for translation.
Turkey tax portal: which website does what
Most individuals need only two addresses, the Digital Tax Office for payments and forms and the pre-filled system for simple returns, while businesses and accountants work through e-return and e-document services.
| Service | Address | Used for |
|---|---|---|
| Main site | gib.gov.tr | Legislation, guides, tax calendar, notices |
| Digital Tax Office (Dijital Vergi Dairesi) | dijital.gib.gov.tr | Quick payments without login, the foreigners' tax number form, document checks, late-interest and tax calculators; returns after login |
| Pre-filled returns (Hazır Beyan) | hazirbeyan.gib.gov.tr | Wages, rent, investment income and other income; not commercial, agricultural or self-employment income |
| Older systems: Internet Tax Office (İnternet Vergi Dairesi) and Interactive Tax Office (İnteraktif Vergi Dairesi) | intvrg.gib.gov.tr and ivd.gib.gov.tr | Still online; intvrg hosts the tax-type list and online report forms |
| Bookkeeping and returns system (Defter Beyan) | defterbeyan.gov.tr | Self-employed people and traders on simple-method or business-account books |
| e-documents | ebelge.gib.gov.tr | e-Fatura and e-Arşiv rules; see Turkey e-invoice |
| Legislation search | gib.gov.tr/mevzuat | Laws, communiqués, circulars and GİB's published rulings (özelge) |
Login normally needs e-Devlet details or a user code from a tax office. GİB's guides also list a login with a foreign identity number, and its Turkish pre-filled guide says foreigners with that number who live abroad can get an e-Devlet password from Turkish missions. Non-residents with no Turkish identification or rental-income record file at their tax representative's office if they have one; otherwise they register at the office where the property is and then use the system. Local property tax is paid to the municipality, not GİB; see Turkey property tax.
Turkey tax return dates for individuals
GİB's yearly calendar is the reference for exact dates, because Tax Procedure Law Article 18 moves a deadline that falls on an official holiday to the next business day, which the calendar also applies to weekends, and because its dates come from GİB circulars rather than the text of the laws.
| Item | Rule | 2026 date in GİB's calendar |
|---|---|---|
| Annual income tax return and first instalment | Income Tax Law Article 92 says 25 March; Circular 115 (opens in a new tab) sets the last day of March | 31 March 2026, for 2025 income |
| Second instalment | Article 117: July | 31 July 2026 |
| Provisional income tax, self-employed and traders | Circular 115: return and payment on the 17th of the second month after the quarter; Law No. 7566 of 4 December 2025 restored the fourth quarter | 17 February (Q4 2025), 18 May, 17 August and 17 November |
| Withholding on the muhtasar return, for those with employees or payees | Circular 115: the 26th of the next month | For example 26 November 2026 for October |
| VAT return, for those registered | Circular 149 (opens in a new tab): the 28th of the next month | For example 30 November 2026 for October, as the 28th is a Saturday |
| No. 2 VAT return, for VAT owed as a responsible party | Circular 164 (opens in a new tab): the 25th of the next month | For example 25 November 2026 for October |
| Motor vehicle tax | January and July | 2 February and 31 July 2026 |
Corporate returns follow a separate date: Circular 115 sets the last day of April, and GİB's calendar shows 30 April 2026 for 2025.
The March 2027 window for 2026 income
Article 92 still reads 1 to 25 March. GİB's Circular 115 (opens in a new tab) (VUK-115/2019-5, 29 March 2019), issued under Tax Procedure Law repeated Article 28, extended filing to the last day of March until a new determination, and no later circular in GİB's list, read on 6 November 2026, changes that. On that basis the window for 2026 income is 1 to 31 March 2027, and 31 March 2027 is a Wednesday. The second instalment would fall on 31 July 2027, a Saturday, so Article 18 points to 2 August 2027. Both remain subject to GİB's 2027 calendar, which GİB's file server did not have on 6 November 2026 at the address pattern used for 2026.
GİB has also extended the annual return at short notice, so check its notices in the last week of March, but do not plan on an extension.
| Income year | Extended to | Circular |
|---|---|---|
| 2019 | 30 April 2020 | VUK-125, 17 March 2020 (opens in a new tab) |
| 2020 and 2021 | None found | No such circular in GİB's list |
| 2022 | 5 April 2023 | VUK-153, 30 March 2023 (opens in a new tab) |
| 2023 | 5 April 2024 | VUK-166, 28 March 2024 (opens in a new tab) |
| 2024 | 7 April 2025 | VUK-185, 27 March 2025 (opens in a new tab) |
| 2025 | None found; 31 March 2026 stood | No such circular in GİB's list |
Hypothetical: a resident owes TRY 60,000 on a 2026 return. Under Article 117 the tax is paid in two equal instalments: TRY 30,000 with the March return and TRY 30,000 by the July date, with stamp duty on the return paid in March. GİB's guide for wage earners describes the same split for 2025 income.
Do you have to file a Turkish tax return?
Many people never file, because tax withheld at source is often final; the common triggers are self-employment, wages from a foreign employer and rent.
- Wages from one Turkish employer. No return unless they exceed TRY 5,300,000 for 2026 income (TRY 4,300,000 for 2025), the fourth-bracket amount under Income Tax General Communiqué No. 332, per GİB's February 2026 wage guide; other thresholds are in Turkey income tax brackets.
- Wages paid directly by a foreign employer. Article 95 takes them outside withholding, so they go on an annual return (GİB's wage guide). The narrow Article 23/14 exemption needs, among other conditions, foreign-currency wages paid by a non-resident company that earns nothing in Turkey, out of its foreign earnings; see freelancer and digital nomad tax.
- Self-employed people and traders. Article 85 requires a return even with no income.
- Non-residents. No return for income fully taxed by withholding (Article 86/2); rent has its own rules in rental income tax.
GİB's pre-filled system has a help section on whether a return is needed. Your home country's filing duty is separate, even when Turkey requires nothing. Sales tax questions are in Turkey VAT rate.
Turkey tax code: laws, tax-type codes and office numbers
Turkey has no single tax code: the phrase can mean a law, a four-digit tax-type code or an office number.
| Law | Number |
|---|---|
| Tax Procedure Law (Vergi Usul Kanunu) | 213 |
| Income Tax Law (Gelir Vergisi Kanunu) | 193 |
| Corporate Tax Law (Kurumlar Vergisi Kanunu) | 5520 |
| VAT Law (Katma Değer Vergisi Kanunu) | 3065 |
To see how GİB reads a law, search its circulars and rulings at gib.gov.tr/mevzuat. Tax-type codes appear on payment receipts and return screens. GİB's list of tax types (opens in a new tab) showed these among others:
| Code | Tax |
|---|---|
| 0001 | Annual income tax |
| 0003 | Income tax withheld (muhtasar) |
| 0010 | Corporate tax |
| 0011 | Corporate tax withheld |
| 0012 | Income tax on rental income |
| 0015 | VAT |
| 0032 | Provisional income tax |
| 0033 | Provisional corporate tax |
Offices have their own numbers: GİB's list of treasury and tax offices (opens in a new tab) gives each a five-digit unit code, such as 01250 for the first Adana entry, and counts 859 tax office directorates. None of these is an EU-style VAT number; a Turkish company's VAT identifier is its 10-digit tax number, as Turkey VAT number check explains.
How to find your tax office in Turkey
Your tax office follows your situation, not your choice, and it appears on your registration or return documents and in GİB's office list.
- Residents. Article 92 sends the return to the office competent for the taxpayer, and GİB's wage guide uses the office for the place of residence.
- Non-residents with Turkish property income. GİB's guidebook uses the office of a tax representative's location if there is one, otherwise the office where the property is.
- Companies. The office for the company's legal seat or place of management (Corporate Tax Law Article 14(6)), unless the Ministry assigns another; the trade registry sends the registration file to it (Tax Procedure Law Article 153). Formation itself is covered in company formation in Turkey.
- Non-resident investors. GİB's Article 67 guide names the Boğaziçi Tax Office in Istanbul for bulk tax numbers, treaty documents and optional returns.
If you already have a number and do not know the office, check the papers issued with it, or ask at a tax office or on the 189 line, which works in Turkish. Holiday extensions are announced on the GİB site, so check on the day if a deadline is close.
Frequently asked questions
When does the tax year start in Turkey?
On 1 January. The tax year is the calendar year under Tax Procedure Law Article 174, with special 12-month periods only for businesses the Ministry approves.
When is the Turkish tax return deadline for 2026 income?
In March 2027. Income Tax Law Article 92 says 25 March, but GİB's Circular 115 of 2019 moved filing to the last day of March until further notice, so 31 March 2027 unless GİB's 2027 calendar says otherwise.
What is the official Turkey tax website?
gib.gov.tr is the Revenue Administration's site, and dijital.gib.gov.tr is its Digital Tax Office. English paths tested on 6 November 2026 returned 404, though GİB publishes an English guide on rental income for non-residents.
Is there English support at the Turkish tax office?
GİB's February 2026 guidebook says the 189 line is in Turkish only and that questions on legislation can be sent in English to infovimer@gelirler.gov.tr. GİB's portals and returns are in Turkish.
What is a Turkish tax code number?
Usually a four-digit tax-type code such as 0001 for annual income tax or 0015 for VAT, from GİB's list. People also use the phrase for the laws themselves, such as Law 193, or for a personal tax number, which is a different thing.
Sources
- GİB: 2026 tax calendar (Turkish) (opens in a new tab)
- GİB: Tax Procedure Law Circular 115, VUK-115/2019-5, 29 March 2019, filing dates until a new determination (Turkish) (opens in a new tab)
- GİB: Tax Procedure Law Circular 149, VUK-149/2022-12, 22 December 2022, VAT return date (Turkish) (opens in a new tab)
- GİB: The Guidebook on Rental Incomes for Non-Resident Taxpayers, February 2026, publication 596 (English) (opens in a new tab)
- GİB: Tax guide for wage earners, February 2026 (Turkish) (opens in a new tab)
- GİB: Pre-filled return system guide, February 2026, publication 582 (Turkish) (opens in a new tab)
- GİB Internet Tax Office: list of tax types and codes (Turkish) (opens in a new tab)
- GİB: List of provincial treasury and tax offices with unit codes (Turkish) (opens in a new tab)
- GİB: Digital Tax Office (opens in a new tab)
- GİB: Pre-filled return system (Hazır Beyan) (opens in a new tab)
- Mevzuat: Tax Procedure Law No. 213, Articles 18, repeated 28, 153 and 174 (Turkish) (opens in a new tab)
- Mevzuat: Income Tax Law No. 193, Articles 4, 5, 23, 85, 86, 92, 95, 117 and repeated 120 with its Law 7566 note (Turkish) (opens in a new tab)
- Mevzuat: Corporate Tax Law No. 5520, Article 14 (Turkish) (opens in a new tab)
- Mevzuat: VAT Law No. 3065 (Turkish) (opens in a new tab)
- GİB: Guide to provisional Article 67, February 2026, publication 598, Boğaziçi Tax Office (Turkish) (opens in a new tab)
This guide is general information, not investment, legal or tax advice. Amounts, rates and rules in Turkey change often: check the date given for each figure and the official source before you rely on it, and ask a licensed adviser about your own situation. Sources, checks and corrections: see the editorial policy.