Turkey — Tax: Corporate Tax

Key facts

• Combined statutory corporate income tax rate (national plus sub-national): 25% (2025)
• Central government rate: 25% (2026)
• Rate targeted at small businesses: 5% (2011)

Steps

1. Obtain a Tax Identification Number (TIN) — A TIN is required for all companies in Turkey. The process typically involves applying to the Turkish Revenue Administration (Gelir İdaresi Başkanlığı).
2. Register with the Turkish Social Security Institution — Registration is necessary for companies with employees. The process typically involves submitting required documents and paying relevant fees.
3. Determine Corporate Tax Liability — Companies must calculate their corporate tax liability based on their income and other factors. The specifics can be complex and require professional advice.

Costs

• Application fees for tax identification number: varies by municipality
• Registration fees with the Turkish Social Security Institution: varies by industry and municipality

Timelines

• Obtaining a tax identification number: varies by the efficiency of the application process
• Registering with the Turkish Social Security Institution: varies by the complexity of the application process

Required documents

• Company registration documents
• Passport and ID documents for company shareholders and directors
• Proof of business activity and income

Common mistakes

• Failing to obtain a tax identification number in a timely manner
• Incorrectly calculating corporate tax liability

What this figure does not cover

This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.