Turkey

Taxable period

The Turkish tax year is a calendar year.

Tax returns

The annual tax return for the year has to be filed by 31 March of the following year. No extensions are available.

Payment of tax

Income tax is withheld every month from salaries paid through a Turkish payroll under the pay-as-you-earn (PAYE) system.

The tax, when a return is filed for any outstanding liability under the aforementioned principles, is paid in two equal instalments; by the end of March and July. Non-residents leaving Turkey have to settle full liability within 15 days before departure.

Taxpayers filing income tax returns for their commercial or professional income must pay advance income tax (under the title of 'temporary tax'), calculated as 15% of their cumulative income as of the end of each quarter (except the fourth one) during the calendar year.