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TR
Turkey
Doing Business
Turkey Business Guide
Turkey bridges Europe and Asia with a large domestic market of 85 million, a young dynamic workforce, EU customs union access, and growing sectors in manufacturing, construction, and technology.
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Turkey Business GuideTR
Turkey
Corporate Income Tax
Turkey Tax Brief
Turkey has a general corporate income tax rate of 25% (30% for financial institutions), with a standard VAT rate of 20%. Capital gains are taxed at the normal CIT rate. Resident withholding tax is gen…
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Turkey Tax BriefGeneral CIT Rate
25 (financial companies up to 30%)
CIT Return Due Date
The 30th day of the fourth month after the end of the fiscal year.
CIT Payment Due Date
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
Estimated Payment Due Date
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
Resident WHT (Dividend/Interest/Royalty)
0/0/0
Non-Resident WHT (Dividend/Interest/Royalty)
15/0/20
General Capital Gain Tax Rate
Capital gains are constrained by the normal corporate income tax rate.
Composite Effective Average Tax Rate
22.33%
Composite Effective Marginal Tax Rate
9.56%
TR
Turkey
Value-Added Tax
Turkey Turkey
18%
Standard VAT for Turkey
TR
Turkey
Legal Entity Types
Turkey A.Ş.
Anonim Şirket
A.Ş. is a legal entity in Turkey, the full name of which is Anonim Şirket. It is a type of company with collective ownership and limited liability. A.Ş. can participate in the market publicly and requ…
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Turkey A.Ş.Ownership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
50,000 Turkish Lira
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
TR
Turkey
Legal Entity Types
Turkey Ltd. Şti.
Limited Şirket
Ltd. Şti. is a legal entity in Turkey, with the full name Limited Şirket. It is a type of company with limited liability and a combined ownership structure. Ltd. Şti. does not participate in the marke…
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Turkey Ltd. Şti.Ownership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
10,000 Turkish Lira
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
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