Turke's Revenue Administration has released detailed guidance for filing 2025 corporate income tax returns, covering taxable income, exemptions, deductions, sector-specific rates, and the new Domestic Minimum Corporate Tax. Declarations must be filed electronically between 1 and 30 April 2026.
Turkey’s Revenue Administration has issued detailed guidance on 31 March 2026 on the filing of corporate income tax (CIT) returns for the 2025 fiscal year. This guide provides comprehensive instructions for taxpayers on exemptions, income determination, deductions and the new domestic minimum corporate tax.
Corporate tax applies to a range of entities, including capital companies such as joint stock and limited companies, cooperatives, public economic enterprises, economic enterprises of associations or foundations, and joint ventures. Tax liability depends on the institution’s presence in Turkey: entities with a legal or business center in Turkey are considered full taxpayers and are taxed on their global income, while institutions without a legal or business center in Turkey are limited taxpayers and are taxed only on income earned within Turkey.
Corporate income is determined based on the provisions for commercial gain. Allowable deductions include general business expenses, employee meals and health costs, insurance premiums, and amortisations. Expenses that cannot be deducted include interest on equity, fines and tax penalties, and certain advertising costs for alcohol or tobacco. Corporate losses can be carried forward for up to five years and offset against future profits.
The guide also highlights several exemptions and incentives. Dividends received from other full-taxpayer institutions are generally exempt. Gains from foreign branches or international construction and technical services may also be exempt under specific conditions regarding tax burden and repatriation to Turkey. Deductions are available for research and development and design activities, sports sponsorships (fully for amateur and 50% for professional), and donations to public institutions or approved foundations.
For the 2025 fiscal year, the standard corporate tax rate is 25%. Specific sectors and activities have different rates. Banks, financial institutions, insurance companies, and companies operating under the Build-Operate-Transfer model are subject to a 30% rate. Institutions that have had at least 20% of their shares publicly offered on Borsa Istanbul for the first time are taxed at 23% for the first five years. Income derived exclusively from export activities benefits from a 20% rate, reflecting a five-point reduction. Institutions with a sanitary industry certificate engaged in production are eligible for a 24% rate, a one-point reduction.
| Sector / Activity | Tax Rate (%) | Notes |
| Standard corporate income | 25 | Applies to most entities |
| Banks, financial institutions, insurance companies, Build-Operate-Transfer companies | 30 | Higher rate for specific sectors |
| Publicly listed institutions (≥20% IPO on Borsa Istanbul, first 5 years) | 23 | Incentive for public offering |
| Export income | 20 | five-point reduction for export-derived income |
| Sanitary industry-certified producers | 24 | one-point reduction for production activity |
A new Domestic Minimum Corporate Tax has been introduced starting with the 2025 period. This ensures that the calculated tax cannot be less than 10% of corporate profit before applying certain discounts and exemptions. Newly established companies are exempt from this minimum for their first three accounting periods.
For the 2025 accounting period, corporate tax declarations must be submitted between 1 and 30 April 2026, with payment due by the end of April. Declarations are to be filed electronically via the e-Beyanname system.
