How corporate tax works in Turkey
Turkey generally taxes resident companies on worldwide income and non-resident companies on Turkish-source income or permanent-establishment profits.
The standard corporate income tax rate is 25% for most companies and 30% for financial sector entities. There are also quarterly advance tax payments and an annual return deadline of 30 April for calendar-year taxpayers.
Turkey also applies a 10% domestic minimum corporate tax on a parallel base, and a 15% QDMTT for multinational groups with consolidated revenue of at least EUR 750 million in scope of Pillar Two.
Common corporate planning items include participation exemptions, incentive regimes, withholding tax, VAT, transfer pricing and the 50% exemption on qualifying domestic share sales.
Tax rates at a glance
- Corporate profits tax
- 25%
- Standard company tax
- 25%
- Financial sector tax
- 30%
- Foreign company tax
- Turkish-source income only
- DMTT for large MNEs
- 15%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FoundersHolding companiesInvestorsRegional operatorsMultinationals
Watch out for
- Corporate tax is only part of the bill. VAT, stamp tax, payroll social security and sector-specific levies can also apply.
- The domestic minimum tax can apply even where incentives or exemptions reduce the standard tax base.
- The April 2026 omnibus draft proposed broader direct-tax measures and crypto rules, but it did not change the 25% headline rate yet.
Frequently asked questions
Does Turkey have corporate tax?
Yes. Turkey's standard corporate income tax rate is 25%, and financial sector companies are taxed at 30%.
Do Turkish companies pay tax quarterly?
Yes. Turkey uses quarterly advance tax payments, with the annual return filed later.
Is there a minimum corporate tax in Turkey?
Yes. Turkey introduced a 10% domestic minimum corporate tax for 2025 and later years, plus a QDMTT for in-scope multinational groups.