Top income tax
40.0%
Worldwide system
Corporate tax
25.0%
KDV
20.0%
standard rate
Tax residency
183 days
88 tax treaties
Turkey tax profile
Data year: 2026
- Tax system
- Worldwide
- Top PIT rate
- 40.0%
- Corporate tax rate
- 25.0%
- KDV
- 20.0%
- Capital gains tax
- 0.0% Listed shares held >1 year generally exempt. Unlisted at progressive rates. Real estate held >5 years exempt.
- Social security (employee)
- 15.0%
- Social security (employer)
- 22.5%
- Dividend withholding
- 10.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 20.0%
- Inheritance tax
- 10.0%
- Treaty count
- 88
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| TRY 0 | TRY 190,000 | 15.0% |
| TRY 190,000 | TRY 400,000 | 20.0% |
| TRY 400,000 | TRY 1,500,000 | 27.0% |
| TRY 1,500,000 | TRY 5,300,000 | 35.0% |
| TRY 5,300,000 | and above | 40.0% |
Tax flags
Digital Services Tax
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if staying 183+ days in calendar year or centre of business/vital interests in Turkey
- Exit tax
- No
- CFC rules
- Yes CFC rules for Turkish entities owning >50% in foreign entities with <10% effective tax
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- PwC Turkey PIT (accessed May 3, 2026)
- PwC Turkey practical tax information (accessed May 3, 2026)
- PwC Turkey Tax Summary (accessed Mar 23, 2026) PIT, CIT, KDV, social security