Reference
Turkish Tax Calendar 2026
Every filing and payment deadline on one page. Monthly recurring obligations, advance tax periods and the dates specific to 2026 are listed separately. All dates verified against the Turkish Revenue Administration calendar.
Obligations that repeat every month
The figures below are days of the month, not fixed calendar dates. If a deadline falls on a weekend or public holiday it moves to the next business day.
| Day | Obligation | Who it applies to |
|---|---|---|
| 7 | Declaration of taxes, duties and fees collected by notaries | Everyone |
| 10 | Excise duty — petroleum and natural gas (16th–31st period) | Companies |
| 15 | Banking & insurance transactions tax, special communication tax, RUSF withholding, trade registry fees, excise duty (other goods)Not relevant to most companies — applies to banks, insurers, telecoms and borrowers. | Companies |
| 20 | Municipal taxes: advertising, entertainment, electricity & gas consumption, fire insurance, games of chanceAdvertising tax applies to any business with a sign or hoarding. | Companies |
| 25 | VAT return No. 2 — VAT withheld as tax agentThe return most often missed by companies buying services from abroad. | Companies |
| 26 | Withholding and Premium Service Return (income/corporate tax withholding + social security)Anyone with employees, or paying rent, professional fees or dividends. | Employers |
| 26 | Stamp duty (continuous liability) and accommodation tax | Companies |
| 28 | VAT return No. 1For monthly filers. Quarterly filers: the 28th of the month following the quarter. | Companies |
| Month end | Month end: digital services tax, communication tax, tourism levy, VUK 464 and 538 notificationsLast day of the month — which naturally falls earlier in short months such as February. | Companies |
Advance corporate/income tax — four periods
Filing and payment fall on the same day. The fourth period is declared in February of the following year — the date most often missed.
| Period | Months covered | Deadline |
|---|---|---|
| Q4 (previous year) | October – November – December | 17 February 2026 |
| Q1 | January – February – March | 18 May 2026 |
| Q2 | April – May – June | 17 August 2026 |
| Q3 | July – August – September | 17 November 2026 |
Dates specific to 2026
Each of these was verified against the 2026 calendar; weekend and holiday shifts are already applied.
- 2 February 2026Motor vehicle tax 1st instalment, annual fees, interim certification of statutory booksMoved to 2 February because 31 January falls on a Saturday.Everyone
- 20 February 2026Valuable housing tax returnIndividuals
- 2 March 2026Valuable housing tax 1st instalmentIndividuals
- 31 March 2026Annual income tax return and 1st instalment (2025)The key date of the year for sole traders, self-employed professionals and those declaring rental income.Individuals
- 30 April 2026Corporate tax return and payment (2025 accounting period), annual fee notificationThe single largest date of the year for limited and joint stock companies — filing and payment on the same day.Companies
- 1 June 2026Property tax 1st instalment, environmental cleaning tax 1st instalment, obtaining the tax plateEveryone
- 30 June 2026Country-by-country reporting notification, FATCA financial information reportingRelevant to multinational group companies.Companies
- 31 July 2026Annual income tax 2nd instalment, motor vehicle tax 2nd instalmentIndividuals
- 31 August 2026Valuable housing tax 2nd instalment, ultimate beneficial owner notification (non-corporate taxpayers)Everyone
- 30 November 2026Property tax 2nd instalment, environmental cleaning tax 2nd instalmentEveryone
- 31 December 2026Opening certification of statutory books for the following year, country-by-country reportThe most commonly forgotten year-end task — uncertified books lose their evidentiary value.Companies
Source and disclaimer
This calendar was compiled from the Turkish Revenue Administration’s 2026 tax calendar. Last verified: 6 August 2026.
The dates cover general obligations. Taxpayers with a special accounting period, those under the simplified regime, or those with sector-specific duties will have a different calendar. Filing periods can be extended by circular from the Ministry of Treasury and Finance — check the Revenue Administration’s announcements before a critical date.
Provided for general information only; this is not legal or tax advice. Consult a licensed professional for your own obligation calendar.
Frequently asked questions
- When is the VAT return due in Turkey?
- For monthly filers, VAT return No. 1 must be filed and paid by the end of the 28th day of the following month. VAT return No. 2, used for VAT withheld as a tax agent, is due on the 25th of the following month. In both cases, if the deadline falls on a weekend or public holiday it moves to the next business day.
- When is the Withholding and Premium Service Return due?
- The Withholding and Premium Service Return is filed and paid by the end of the 26th day of the following month. It applies not only to employers with staff but to anyone withholding tax on rent, professional fees or dividends. Taxpayers entitled to file quarterly use the 26th of the month following the quarter.
- How many advance tax periods are there and when are they due?
- There are four advance tax periods, with filing and payment on the same day. In the 2026 calendar, Q1 (January-March) is due 18 May, Q2 (April-June) 17 August and Q3 (July-September) 17 November. Q4 (October-December) is declared in February of the following year — the 2025 fourth period was due on 17 February 2026.
- When is the Turkish corporate tax return due?
- For companies using the calendar year as their accounting period, the corporate tax return for the 2025 period must be filed and the tax paid by 30 April 2026. Companies with a special accounting period follow the fourth month after the month in which their period closes.
- When is the annual income tax return due, and how is it paid?
- The annual income tax return for 2025 is due by 31 March 2026, with the first instalment payable on the same day. The second instalment is due by 31 July 2026. This calendar applies to sole traders, self-employed professionals and those declaring rental income.
- What happens if a deadline falls on a weekend?
- If the last day of a filing or payment period falls on a weekend or public holiday, the period ends at the close of business on the first following working day. This is why the monthly day numbers on this page are not fixed calendar dates. The Ministry of Treasury and Finance can also extend periods by circular, so check the Revenue Administration announcements before a critical date.