Short answer: Provisional tax in Turkey is an advance payment credited against annual income or corporate tax. It is calculated on cumulative profit for the period; provisional tax already paid in the same year is offset. In 2026 the rate is 15 percent for commercial and professional income on the real basis, and 25 percent as the general corporate rate. The return and the payment are due by the 17th of the second month after the period. Taxpayers on the simplified regime are outside this return.
For a limited company, a sole proprietorship or a freelance file in Ankara, provisional tax is the advance against the annual return. Offices in Çankaya, Yenimahalle or Keçiören use the same calendar. Filing is on e-Beyanname. This guide covers who must file, how the base is read, the rates and the offset. The 2026 third-period calendar is in our Q3 provisional tax 2026 note.
Who must pay provisional tax?
Provisional tax arises for taxpayers with commercial income or professional income on the real basis, and for corporate taxpayers. Commercial income on the simplified regime does not file this return. Employment income alone does not create provisional tax; wage withholding runs through payroll and the combined return.
A sole proprietorship and a limited company use different rates in the same period. Individuals follow the income-tax advance rate; companies follow the corporate advance rate. Changing an activity code or an address does not remove the obligation; if the taxpayer type changes, the rate is read again. The first period of a start-up year may be partial; the day count is confirmed from the books and the business-start notice.
| Taxpayer | 2026 provisional rate | What is offset |
|---|---|---|
| Commercial and professional income (real basis) | 15 percent | Provisional tax paid in the same year |
| Companies, general rate | 25 percent | Provisional tax paid in the same year |
| Financial institutions on the table | 30 percent | Provisional tax paid in the same year |
| Income at a reduced corporate rate | The reduced rate for that income | Provisional tax paid in the same year |
The rate table is confirmed from the Revenue Administration’s annual notice. Where a reduced corporate rate applies, such as export income or manufacturing with an industrial registry certificate, provisional tax follows that rate for that slice of profit; the whole profit is not forced into one general-rate line.
Periods and the due day
The calendar year is split into four periods: January–March, April–June, July–September and October–December. Filing and payment fall on the 17th of the second month after the period. If the 17th is a public holiday or a weekend, the deadline moves to the next working day; otherwise the day on the GİB calendar stands.
On the 2026 calendar the third period is due on 17 November. The fourth period covers October–December 2026; its filing day sits on the 2027 calendar. Treating the third period as the last advance of the year skips the fourth. Monthly filing days are in our monthly tax calendar; provisional tax is a separate line on that table.
The base is cumulative
The third-period return is not a tax on July–September alone. The base is cumulative profit from the opening of the accounting period through the end of the period. For a limited company that is nine months of corporate profit; for a sole trader or freelance file it is the result from 1 January through 30 September. Provisional tax paid for the first and second periods of the same year is deducted from that amount.
The figures below are illustrative, not a client file. On commercial profit of 400,000 TL for nine months at 15 percent, the calculated tax is 60,000 TL. If 35,000 TL was paid in the first two periods, 25,000 TL remains. On corporate profit of 1,000,000 TL at 25 percent, the calculated tax is 250,000 TL; if 140,000 TL was paid earlier, 110,000 TL remains. If a loss or a lower profit brings the cumulative tax below what was already paid, nothing further is due that period; the excess is credited on the annual return, not refunded in cash that month.
Withholding credits sit on a separate line from provisional tax already paid. Stoppage on a freelance receipt is credited on the annual income-tax return; it does not automatically zero the provisional-tax calculation. The receipt layout is in our freelance receipt guide.
Return, payment and the document set
Ankara files use e-Beyanname. Filing and payment sit in the same window. The payment slip, the return printout and the period trial balance stay in one folder. The base is not locked while bank statements and cash still disagree. The month-end order is in our monthly accounting document checklist.
For a corporate taxpayer, provisional tax paid during the year goes on the offset list of the corporate return. An income-tax taxpayer follows the same logic on the annual return. The annual process is set out in our annual income tax return and corporate tax return guides. Provisional tax does not replace the annual tax; it reduces what remains.
Common mistakes
- Reading only the last three months and skipping the cumulative offset
- Filing provisional tax on a simplified-regime file
- Treating the third period as the last advance of the year and forgetting the fourth
- Applying a reduced corporate rate to the whole profit in one line
- Separating the payment slip from the return folder
- Substituting withholding for provisional tax
A wrong base breaks the next period’s offset list and forces a correction on the annual return. Period close and tax planning sit under tax advisory; books and filings sit under bookkeeping and accounting.
A practical order in Ankara
Before the period closes, sales, purchases, bank and expense documents are locked for the same months. Then cumulative profit is read, the rate is applied and prior provisional tax is deducted. The remainder is filed and paid. At our Kızılay office this order finishes several working days before the calendar day; the deadline is not left for peak system load.
In a partial first period after formation, the base runs from the business-start date to the period end. An address or title change does not erase the base; registry and tax-office updates run separately. The first calendar after formation is read together with our company formation documents guide.
Frequently asked questions
Is provisional tax the same as income tax?
No. Provisional tax is an advance; annual income or corporate tax is the main liability. Amounts already paid are credited on the annual return.
What is the 2026 rate for a sole proprietorship?
On commercial and professional income on the real basis the provisional rate is 15 percent. The general corporate rate is 25 percent.
What happens in a loss period?
If cumulative tax falls below provisional tax already paid, nothing further is due that period. The difference is credited on the annual return.
Does the simplified regime file provisional tax?
No. Commercial income on the simplified regime is outside this return.
What is the due day?
The 17th of the second month after the period. If the 17th is a holiday or a weekend, the next working day applies; otherwise the day on the GİB calendar stands.
Are filing and payment separate?
They sit in the same window. The return is filed and the remainder is paid inside that window; the slip is kept in the folder.
Conclusion
Provisional tax is an advance credited against annual income or corporate tax. The base is cumulative; in 2026 the rate is 15 percent for individuals on the real basis and 25 percent as the general corporate rate. Filing and payment are due by the 17th of the second month after the period.
At Ankara Muhasebeci we close the period, the offset list and e-Beyanname in one file from our Kızılay office. For the period calendar see our Q3 provisional tax note, or write to us via tax advisory and contact.
