Türkiye Corporate Tax Calculator 2026 (25%)
Estimate corporate income tax in Türkiye on any profit: tax due, effective rate and profit after tax, with the 25% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Türkiye
General rate (Corporate Tax Law art. 32(1)): a flat 25% on taxable profit. Financial sector (banks, leasing, factoring, finance, e-money/payment, insurance, pension, capital market firms): a flat 30% on taxable profit. Income derived exclusively from exports (25% less 5 points): a flat 20% on taxable profit. Manufacturing income of companies with an Industrial Registration Certificate (25% less 1 point); 12.5% from 2027 earnings: a flat 24% on taxable profit. Companies with >= 20% of shares first listed on Borsa Istanbul: 25% less 2 points for 5 periods: a flat 23% on taxable profit.
Calendar fiscal year 2026
25% (30% financial sector); at least 10% of pre-exemption income
Who qualifies for the lower rates
- From 2027 earnings, a 12.5% rate applies to manufacturing income (industrial registry certificate) and agricultural production income.
- Dividend WHT 15% since 22 Dec 2024 (individuals and non-residents).
- Reduced rates under Investment Incentive Certificates (art. 32/A) not modelled.
Local taxes and minimum taxes
No provincial or municipal taxes on corporate income
Domestic minimum corporate tax from 1 Jan 2025: tax may not be less than 10% of corporate income before certain exemptions/deductions (pay the higher). Also 15% QDMTT from 2024 for MNE groups >= EUR 750m - not modelled
Filing and payment
Annual return and payment by the 30th day of the 4th month after year-end (30 April for calendar year); quarterly advance tax on the 17th of the 2nd month after each quarter
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Türkiye?
General rate (Corporate Tax Law art. 32(1)): a flat 25% on taxable profit. Financial sector (banks, leasing, factoring, finance, e-money/payment, insurance, pension, capital market firms): a flat 30% on taxable profit. Income derived exclusively from exports (25% less 5 points): a flat 20% on taxable profit. Manufacturing income of companies with an Industrial Registration Certificate (25% less 1 point); 12.5% from 2027 earnings: a flat 24% on taxable profit. Companies with >= 20% of shares first listed on Borsa Istanbul: 25% less 2 points for 5 periods: a flat 23% on taxable profit.
How much corporate tax is due on a profit of TRY 5,000,000.00?
On a taxable profit of TRY 5,000,000.00 this calculator estimates TRY 1,250,000.00 of tax, an effective rate of 25%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
From 2027 earnings, a 12.5% rate applies to manufacturing income (industrial registry certificate) and agricultural production income. Dividend WHT 15% since 22 Dec 2024 (individuals and non-residents). Reduced rates under Investment Incentive Certificates (art. 32/A) not modelled.
When is the corporate tax return due?
Annual return and payment by the 30th day of the 4th month after year-end (30 April for calendar year); quarterly advance tax on the 17th of the 2nd month after each quarter
Does the estimate include local taxes and minimum taxes?
No provincial or municipal taxes on corporate income. Domestic minimum corporate tax from 1 Jan 2025: tax may not be less than 10% of corporate income before certain exemptions/deductions (pay the higher). Also 15% QDMTT from 2024 for MNE groups >= EUR 750m - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- PwC Worldwide Tax Summaries (authoritative) - Turkey - Corporate - taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative) - Turkey - Corporate - significant developments — PwC
- PwC Worldwide Tax Summaries (authoritative) - Turkey - Corporate - tax administration — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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