Business
Turkey — Business: Annual Compliance
Turkish annual CIT returns are due on 30 April for calendar-year filers, with quarterly advance tax on the 17th of the second month after each quarter.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Turkey corporate: tax administrationLast reviewed: 2026-10-26
Key facts
- Annual CIT returns are due on the 30th day of the fourth month after year-end (30 April for calendar-year filers) and the final payment falls on the same date.
- Advance tax is declared and paid quarterly on the 17th day of the second month after each quarter and offset against final CIT.
- Filed returns remain open to inspection for five years.
- Optional certification by Sworn Fiscal Advisors is non-audit assurance; uncertified companies are reported to be on the priority list for inspection.
- Non-resident entities with a Turkish PE must register for all taxes and file annual CIT returns.