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Compliance Calendar for Entities in Türkiye

Statutory filing and payment obligations for LLCs, branches, liaison and representative offices operating in Türkiye.

The monthly cycle

Four filings, every month

The same four dates come round every month. A filing falls due in almost every week, which is why the entities that manage this well work from a calendar rather than from memory.

  1. 1
  2. 2
  3. 3
  4. 4
  5. 5
  6. 6
  7. VAT (KDV) payment — 7
  8. 8
  9. 9
  10. 10
  11. 11
  12. 12
  13. 13
  14. 14
  15. VAT (KDV) declaration — 15
  16. 16
  17. 17
  18. 18
  19. 19
  20. 20
  21. 21
  22. 22
  23. 23
  24. 24
  25. Withholding tax declaration — 25
  26. Withholding tax payment — 26
  27. 27
  28. 28
  29. 29
  30. 30
  31. 31

Days shown are the statutory deadline. Where a deadline falls on a weekend or public holiday it moves to the next working day.

  1. 7

    VAT (KDV) payment

    By the 7th of the following month

    Revenue Administration (GİB) · VAT Law No. 3065

  2. 15

    VAT (KDV) declaration

    By the 15th of the following month

    Revenue Administration (GİB) · VAT Law No. 3065

  3. 25

    Withholding tax declaration

    By the 25th of the following month

    Revenue Administration (GİB) · Corporate Tax Law No. 5520

  4. 26

    Withholding tax payment

    By the 26th of the following month

    Revenue Administration (GİB) · Corporate Tax Law No. 5520

Across the year

What else falls due, and when

On top of the monthly cycle, one quarterly report and four annual obligations. Shown for a 31 December year end — a different fiscal year moves the four-month deadlines with it.

  1. January

    01
    • Capital movement report — foreign entities
  2. February

    02

    Monthly filings only

  3. March

    03

    Monthly filings only

  4. April

    04
    • Capital movement report — foreign entities
    • Annual employee wage information
    • Statutory financial audit
    • Corporate income tax return
  5. May

    05

    Monthly filings only

  6. June

    06

    Monthly filings only

  7. July

    07
    • Capital movement report — foreign entities
  8. August

    08

    Monthly filings only

  9. September

    09
    • Annual salary and benefit declaration
  10. October

    10
    • Capital movement report — foreign entities
  11. November

    11

    Monthly filings only

  12. December

    12

    Monthly filings only

  • Monthly
  • Quarterly
  • Annual

The full list

Every obligation, with its legal basis

  • Monthly

    VAT (KDV) payment

    Deadline
    By the 7th of the following month
    Filed with
    Revenue Administration (GİB)
    Legislation
    VAT Law No. 3065
  • Monthly

    VAT (KDV) declaration

    Deadline
    By the 15th of the following month
    Filed with
    Revenue Administration (GİB)
    Legislation
    VAT Law No. 3065
  • Monthly

    Withholding tax declaration

    Deadline
    By the 25th of the following month
    Filed with
    Revenue Administration (GİB)
    Legislation
    Corporate Tax Law No. 5520
  • Monthly

    Withholding tax payment

    Deadline
    By the 26th of the following month
    Filed with
    Revenue Administration (GİB)
    Legislation
    Corporate Tax Law No. 5520
  • Quarterly

    Capital movement report — foreign entities

    Deadline
    Within 30 days after each quarter end
    Filed with
    Central Bank of Türkiye (TCMB)
    Legislation
    Foreign Exchange Law No. 1567
  • Annual

    Annual employee wage information

    Deadline
    By 30 April each year
    Filed with
    Revenue Administration (GİB)
    Legislation
    Corporate Tax Law No. 5520
  • Annual

    Annual salary and benefit declaration

    Deadline
    By 30 September each year
    Filed with
    Revenue Administration (GİB)
    Legislation
    Corporate Tax Law No. 5520
  • Annual

    Statutory financial audit

    Deadline
    Within 4 months after fiscal year end
    Filed with
    Independent auditor
    Legislation
    Turkish Commercial Code No. 6102; TFRS
  • Annual

    Corporate income tax return

    Deadline
    Within 4 months after fiscal year end
    Filed with
    Revenue Administration (GİB)
    Legislation
    Corporate Tax Law No. 5520

Foreign and local entities operating in Türkiye — whether structured as a limited liability company, branch, liaison or representative office — carry a recurring set of statutory obligations. Most are monthly.

What this means in practice

Nine recurring obligations, four of them monthly, means a filing falls due somewhere in almost every week of the month. Late submission attracts penalties and interest independently of whether tax was actually owed.

The entities that manage this well do not rely on anyone remembering. They work from a calendar with advance reminders, and they keep the underlying ledger current rather than reconstructing it at the deadline.

Where we fit

We maintain the compliance calendar for the clients we act for, prepare and submit each filing, and flag upcoming obligations before they fall due — including the ones that catch new entities out, such as the quarterly capital movement report that applies specifically to foreign-owned entities.

This calendar is provided for general guidance. Deadlines and thresholds change, and sector-specific obligations may apply. Confirm your entity’s position with us before relying on it.

Talk to us

Tell us what you are planning in Türkiye

First conversations are free and without obligation. Whether it is a new entity, a filing you are unsure about, or a review of what you already have — start with a question.

Or call +90 539 585 4248