Short answer: In Türkiye, most monthly obligations of businesses are concentrated in the last week of the month. The withholding and social security return is due by the 26th of the following month and the VAT return by the 28th; provisional tax is filed quarterly, by the 17th of the second month after the period.
The calendar below summarises the general rules. If the deadline falls on a public holiday, it moves to the next business day. Extensions may also be announced separately by the Revenue Administration.
Monthly returns
| Obligation | Deadline (general rule) | Who files? |
|---|---|---|
| Withholding and social security return | 26th of the following month | Businesses with employees or withholding obligations |
| Stamp duty return | 26th of the following month | Issuers of documents subject to stamp duty |
| VAT return | 28th of the following month | VAT taxpayers |
| Ba-Bs forms | Last day of the following month | Double-entry bookkeepers and other obligated parties |
Quarterly and annual obligations
- Provisional tax: For each quarter, by the 17th of the second month after the period.
- Annual income tax: By the end of March of the following year.
- Corporate tax: By the end of April of the following year.
- e-Ledger certificate upload: For monthly periods, generally by the end of the third month after the month concerned.
3 tips to never miss a deadline
- Send your documents to your accountant in the first week of every month.
- Learn the assessed amounts at least three days before the deadline and add them to your cash plan.
- Pay by bank order or through the online tax office without leaving it to the last day.
Ankara Muhasebeci clients receive a reminder with the amounts and a short explanation before every filing date. For late payments, you can see the late payment interest with our free late interest calculator.
