The Turkish Revenue Administration has extended the filing and payment deadline for Q4 2025 income and corporate provisional taxes to 9 March 2026 for taxpayers in earthquake-affected provinces and districts, including small businesses and those with special accounting periods.
The Turkish Revenue Administration has extended the filing and payment deadlines for fourth-quarter 2025 income and corporate provisional tax returns, as announced in Circular VUK-197/2026-3 on 16 February 2026.
The new deadline for affected taxpayers is 9 March 2026.
This extension applies to taxpayers in Adıyaman, Hatay, Kahramanmaraş, and Malatya, as well as the İslahiye and Nurdağı districts of Gaziantep, areas impacted by the Kahramanmaraş-centred earthquakes in February 2023.
The measure specifically covers taxpayers whose force majeure status, declared under Articles 13 and 15 of Tax Procedure Law No. 213, ended on 30 November 2025. Small businesses with annual turnovers below TRY 2.5 million are also included.
Taxpayers operating under special accounting periods, whose original deadline was 17 February 2026, are eligible for the extension. Both the submission of returns and payment of accrued taxes must be completed by 9 March 2026.
