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Tax Regime in Türkiye

There are many countries with a taxation system, which has various layers and
a complex structure. In this regard, tax regime in Türkiye is no exception. The first step is to have an
understanding on the fundamental concepts of the tax regime in Türkiye.

The taxes in practice in the Turkish tax system are mainly as follows,

Taxes on Income (Income and Corporate Tax),
Taxes on Expenditures (Value Added Tax, Special Consumption Tax, Banking and Insurance Transactions Tax, Special Communication Tax, Gambling Tax, Stamp Tax, Customs Duty, and Taxes Imposed by Municipal Revenue Law),
Wealth Taxes (Inheritance and Transfer Tax, Property Tax, Motor Vehicle Tax).

Fixed tax and progressive tax are applied to various incomes in Türkiye. At this point, it is better to emphasize two topics that concern individuals and organizations.

Income Elements

The earnings that can be collected from the natural persons in a calendar year under the following topics are described as income tax in Trukey.

Commercial income,
Agricultural income,
Self-employment income,
Compensation,
Income from movable and immovable assets,
Other income and earnings.

Other income and earnings usually refer to an incidental income. For example, it can be the income obtained from the National Lottery or in the way if a person without salary income earns an income from a non-continuous activity.

Income Tax Rates of Employees: For the income tax of employees, a progressive tax system has been determined according to the cumulative income obtained. These rates are applied as 15%, 20%, 27%, 35% and 40% to the earning brackets announced every year.

Corporate Tax Rate: As of 2020, the corporate tax rate is the fifth-lowest tax rate among OECD countries. With a provisional law, the rate was applied as 22% for 2018, 2019, and 2020. In 2021, the corporate tax rate was applied as 25%. From 2022, the corporate tax rate will be applied as 23%.

Tax and Declaration Calendar for Companies

TAXATION TYPE	DECLARATION PERIOD OF THE TAX	TAX PAYMENT DUE DATE	ADDITIONAL NOTES
Corporate Tax Return	It is declared until the end of April, in the following year	Taxation fee shall be paid at the end of April	Corporate Tax rate is set as 23% of the profit for 2022, and 22% for the export tradin companies and industrial corporation.
Income Tax Return	It is declared until the end of March, in the following year	First installment shall be paid at the end of March. Second installment shall be paid at the end of July.	The tax calculated in the annual income tax return is calculated according to the cumulative percentile. The tax is calculated over the rates starting from 15% up to 40%.
Provisional Corporate Tax Return Provisional Income Tax Return	Declared quarterly within a yearly period. The Q4 Quarterly Tax Return will be no longer submitted as of 2022 Q1: May 17 Q2: August 17 Q3: November 17	Q1: May 17 Q2: August 17 Q3: November 17	Fees that are to be paid as Provisional Corporate Tax Return Fee will be taken offset on the annual Corporate Tax Return payable. Provisional Corporate Tax Return Fee is set as 23% of the profit for the first quarter of 2022. Fees that are to be paid as Provisional Income Tax Return Fee will be taken offset on the annual Income Tax Return payable. Provisional Income Tax Return Fee is set as 15%.
MUHSGK 1003A - MUHSGK 1003B (Withholding and Premium Service Declaration)	In cases where the Withholding and Premium Service Tax Return Decleration is conducted quarterly; Q1: April 26 Q2: July 26 Q3: November 26 Q4: January 26, of the next following year In cases where the Withholding and Premium Service Tax Return Decleration is conducted monthly; It is declared with MUHSGK 1003A or 1003B until the evening of the 26^th day of the following month for the relevant period. The taxpayers who meet the special conditions listed in the law can obtain a second password for MUHSGK 1003B and declare personnel wages in a separate declaration with MUHSGK 1003B until the evening of the 26^th day.	Taxation fee shall be paid by the 26^th of the month of declaration, by evening.	Legal entities with less than 10 SSI Registered EE have to declare Withholding Tax Return 4 times in a year (quarterly basis) Legal entities with 10 or more SSI Registered EE have to declare MUHSGK 1003A or MUHSGK 1003B every month within a year.
VAT Return	Declaration shall be made by the 26^th of each month.	Taxation fee shall be paid by the 26^th of the month of declaration, by evening.	VAT Return shall be declared on a monthly basis.
Recycling Contribution Share Declaration	2022 GEKAP declaration will be declared quarterly, until the end of the following month.	Taxation fee shall be paid by the end of following month.	Declared quarterly.
Tourism Share Declaration	For the related period, it is declared on the last day of the following month.	Taxation fee shall be paid by the end of following month.	It is declared and paid monthly by the corporate taxpayers on the last day of the following month. It is declared and paid by non-Corporate Taxpayers in three-month periods on the last day of the month following the relevant period.
Stamp Tax Duty	In case where there is an Agreement(rent contract etc.) that shall be liable to Stamp Tax Duty, the tax fee shall be paid by the 26^rd of the following month.	Taxation fee shall be paid by the 26^th of the month of declaration, by evening.	In cases of having a legal Agreement between the parties, declaration shall be conducted.
Social Security Declaration (MUHSGK 1003A - MUHSGK 1003B)	For the EE registered into the SSI system, declarations shall be conducted by the 26^th of each month. It is declared via MUHSGK 1003A or MUHSGK 1003B.	Tax payments shall be conducted by the last work day of the related month of the declaration.	Shall be declared monthly as long as the legal entity has employees on payroll.

Tax and Declaration Calendar for Liaison Offices

TAXATION TYPE	DECLARATION PERIOD OF THE TAX	TAX PAYMENT DUE DATE	ADDITIONAL NOTES
MUHSGK 1003A - MUHSGK 1003B (Withholding and Premium Service Declaration)	In cases where the Withholding and Premium Service Tax Return Decleration is conducted quarterly; Q1: April 26 Q2: July 26 Q3: November 26 Q4: January 26, of the next following year In cases where the Withholding and Premium Service Tax Return Decleration is conducted monthly; It is declared with MUHSGK 1003A or 1003B until the evening of the 26th day of the following month for the relevant period. The taxpayers who meet the special conditions listed in the law can obtain a second password for MUHSGK 1003B and declare personnel wages in a separate declaration with MUHSGK 1003B until the evening of the 26^th day.	Taxation fee shall be paid by the 26^th of the month of declaration, by evening.	Legal entities with less than 10 SSI Registered EE have to declare Withholding Tax Return 4 times in a year (quarterly basis) Legal entities with 10 or more SSI Registered EE have to declare MUHSGK 1003A or MUHSGK 1003B every month within a year.
Stamp Tax Duty	In case where there is an Agreement (rent contract etc.) that shall be liable to Stamp Tax Duty, the tax fee shall be paid by the 26rd of the following month. Liaison Offices, due to entity type cannot register for stamp tax duty responsibility. Therefore, if there is an agreement that is subject to stamp tax, the tax can be declared and paid by the other signatory party and the half of the tax can be reflected to the LO. Or, the relevant LO can apply to the tax authority the entity is registered to and declare the tax.	Taxation fee shall be paid by the 26^th of the month of declaration, by the evening.	In cases of having a legal Agreement between the parties, stamp duty shall be declared.
Social Security Declaration (MUHSGK 1003A - MUHSGK 1003B)	For the EE registered into the SSI system, declarations shall be conducted by the 26th of each month. It is declared via MUHSGK 1003A or MUHSGK 1003B.	Tax payments shall be conducted by the last work day of the related month of the declaration.	Shall be declared monthly as long as the legal entity has employees on payroll.

TAXATION TYPE

DECLARATION PERIOD OF THE TAX

TAX PAYMENT DUE DATE

ADDITIONAL NOTES

MUHSGK 1003A - MUHSGK 1003B
(Withholding and Premium Service Declaration)

In cases where the Withholding and Premium Service Tax Return Decleration is conducted quarterly;

Q1: April 26
Q2: July 26
Q3: November 26
Q4: January 26, of the next following year

In cases where the Withholding and Premium Service Tax Return Decleration is conducted monthly;

It is declared with MUHSGK 1003A or 1003B until the evening of the 26th day of the following month for the relevant period. The taxpayers who meet the special conditions listed in the law can obtain a second password for MUHSGK 1003B and declare personnel wages in a separate declaration with MUHSGK 1003B until the evening of the 26^th day.

Taxation fee shall be paid by the 26^th of the month of declaration, by evening.

Legal entities with less than 10 SSI Registered EE have to declare Withholding Tax Return 4 times in a year (quarterly basis)
Legal entities with 10 or more SSI Registered EE have to declare MUHSGK 1003A or MUHSGK 1003B every month within a year.

Stamp Tax Duty

In case where there is an Agreement (rent contract etc.) that shall be liable to Stamp Tax Duty, the tax fee shall be paid by the 26rd of the following month.

Liaison Offices, due to entity type cannot register for stamp tax duty responsibility. Therefore, if there is an agreement that is subject to stamp tax, the tax can be declared and paid by the other signatory party and the half of the tax can be reflected to the LO. Or, the relevant LO can apply to the tax authority the entity is registered to and declare the tax.

Taxation fee shall be paid by the 26^th of the month of declaration, by the evening.

In cases of having a legal Agreement between the parties, stamp duty shall be declared.

Social Security Declaration
(MUHSGK 1003A - MUHSGK 1003B)

For the EE registered into the SSI system, declarations shall be conducted by the 26th of each month. It is declared via MUHSGK 1003A or MUHSGK 1003B.

Tax payments shall be conducted by the last work day of the related month of the declaration.

Shall be declared monthly as long as the legal entity has employees on payroll.

Notification!

Contents provided in this article serve to informative purpose only. The article is confidential and property of CottGroup^® and all of its affiliated legal entities. Quoting any of the contents without credit being given to the source is strictly prohibited. Regardless of having all the precautions and importance put in the preparation of this article, CottGroup^® and its member companies cannot be held liable of the application or interpretation of the information provided. It is strictly advised to consult a professional for the application of the above-mentioned subject.

Please consult your client representative if you are a customer of CottGroup^® or consult a relevant party or an expert prior to taking any action in regards to the above content.

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CottGroup^® companies' network ("CottGroup^®") includes independent companies with separate legal entities that provide various sections of this website and other websites in the CottGroup^® member network; and this Personal Data Protection and Processing Policy applies separately for each CottGroup^® member company.

Thank you for visiting our website and reading our privacy and security statement.

Basic Information About Our Approach to Data Security and Privacy

CottGroup^®'s network of companies (CottGroup^®) has dedicated itself to ensuring the security of your personal data in all of its information systems. For CottGroup^®, privacy and security matters form the basis of the relation between us and our customers. CottGroup^® understands your particular concern about your confidentiality and security and place utmost importance on that matter.

CottGroup^® consists of multiple independent members which provide various sections of the websites in CottGroup^®'s network of members. Please click here to see our current member companies. New members to be added to the CottGroup^®'s network of members in future will also be viewable by clicking the same link.

Information that you will be disclosing when using this website may also be controlled by any other firm among the members of CottGroup^®'s network in order to enable us to secure the control, inspection and security of the said data at the utmost level. Each independent member shall be legally liable for any data controlled and inspected by it.

CottGroup^® Privacy Statement is applicable to all data processed by CottGroup^®, including Personal Data collected or transmitted via our websites in CottGroup^®'s network, our software and self-service applications, mobile applications or social media accounts and other online or off-line channels.

Protection of Personal Data

CottGroup^® acts in the capacity of a data controller and data processor in line with the Turkish Personal Data Protection Law (KVKK) no. 6698 and provisions of any other legislation applicable to the protection of personal data. Accordingly, personal data shall be processed only by CottGroup^® personnel authorized to implement any privacy and security policy as well as services falling within the scope of duty of CottGroup^®'s management office and the personnel named in the privacy and security authorization matrices, and those natural/legal persons authorized by CottGroup^® for such purpose by fulfilling the condition of informing the data subjects. For details, please click the Personal Data Protection and Processing Policy.

Electronic Messages

Subject to communication consents provided by you during your communication with us regarding electronic (e-mail) messages and through any other CottGroup^® channel, you will be deemed to have accepted to receive e-mail messages through your contact details, for the promotion of services offered by CottGroup^® and its business partners, information on new products and services, announcements on issues regarding legislation, and other matters that may be of interest for you. In this respect, you may contact CottGroup^® to request that messages are no longer sent to you through one or more than one communication channel.

Log Data, Cookies and Web Beacons

Cookies are program bits that are usually in the form of text files that may be embedded in laptops, desktop PCs and mobile devices, which collect various data.

Cookies may be used to collect the following data:

Internet Protocol (IP) address
Domain name of the computer that you use for connecting to the website
Date and time of your connection and the time you spend on the website
Link of the page over which you connect our website or the address of another CottGroup^® website
Information about your computer, your browser's brand, your operating system, Java support, flash version, your screen definition and connection speed and similar data
Details of the page on the computer that is used for connection when a request is made from our website
Volume of the data in bytes, transferred on our website
Contents of traceable cookies
CottGroup^® websites use temporary session cookies to render your online activities secure and to enhance the website performance
Areas such as Login time, Username and User ID that are necessary for our software and self-service applications ("Applications")
Details of the URL over which the User has transmitted his last request through the Applications
Your browser's language

Please click Cookie Policy for details.

Purpose of Using Your Data

We may use your personal data which we record during your visits to our website, via automated or non-automated means, or which you may disclose to us in communication forms, e-mails or via other electronic transactions, primarily for the purpose of satisfying your requests and subsequently for ensuring improvement of the services offered to you. Overall purposes of use of such data may be listed as follows:

To contact you
To enable your access to the website or self-service options, by performing operations regarding your online account, including but not limited to the provision of a username and password
To answer questions received from you
To provide information about legislative changes and other important matters
To ensure the administration of our website
To improve our service quality

Please do not disclose such data that you would not want us to collect for the purposes above. Please remember that unless you provide such data, we will be unable to contact you, and that your certain data may still be collected by means of cookies during your visit to this website.

Data Security

CottGroup^® places utmost importance on the security of your data. CottGroup^® places utmost importance on the security of your data. We take measures conforming to sector standards to prevent unauthorized collection and use of your data. Exchange of information on the İnternet is not generally secure. Therefore, we recommend you exercise due care by user when exchanging information through our websites and online systems. If you do not take this care, CottGroup^® cannot guarantee you about security of your information and communication on the website or capture them by third parties.

When your information arrives at CottGroup^®, it is protected in accordance with our security and privacy standards. Your data are stored for the purposes set out above and only for the durations required by the needs of our business process or as prescribed by law.

Data Transfer

We may transfer the personal information we collect about you to other countries different from the country we collect the data, as we use their services of the internet service providers, hosting companies, e-mail providers, domain providers (for example: Microsoft 365). Data protection laws and regulations applied in these countries may differ from the laws applicable in Türkiye.

Hereby, we will protect your information in accordance with the applicable law as described in this Privacy Policy while transferring to other countries.

Protection for Children's Online Activities

We support parents willing to supervise and control online activities of their children. In no event do we ask children on purpose to share their personal data. If we come to know that a person whose personal data are collected by us is younger than 13 years old, we may use such data to try to promptly inform his/her parents. This rule shall be applicable for age 16 under the European Union General Data Protection Regulation (GDPR).

Designing New Processes in Line with Privacy Rules

CottGroup^® takes the most appropriate technological and organizational measures to ensure confidentiality when developing new systems and applies necessary developments for the processing of personal data in line with their intended purposes (Privacy by design).

Should you have any queries about this Privacy Policy, please click the link.

CottGroup^® website: https://www.cottgroup.com

Online Visitor Clarification Text On The Processing Personal Data

Data Controller: Boss Yönetişim Hizmetleri A.Ş.

Address: Astoria Towers Büyükdere Cad. No: 127 B Kule Kat: 8 34394 Şişli, İstanbul, Türkiye

Boss Yönetişim Hizmetleri A.Ş. ("Company") prepared this Clarification Text as the data controller to inform you, our valuable online visitors, about your personal data that we process in accordance with the Law on the Protection of Personal Data (hereinafter referred to as "KVKK") and the relevant legislation.

1. Your Personal Data Processed and The Scope of The Processing

Personal data is any data that identifies you or makes you identifiable. For example, your name, surname, eye color, phone number or bank account information are considered personal data. On the other hand, processing your personal data refers to all kinds of processes such as obtaining, amending, registering, storing, retaining, deleting, disclosing, and transferring your data. We have provided the following information about the personal data we process:

ID Data

Your Processed ID Data	Purposes of Processing Your ID Data	Collection Methods of Your ID Data	Legal Reasons Behind Our Data Processing Activities
Name Surname	Execution of Customer Relationship Management Processes Conducting Activities for Customer Satisfaction Execution of Goods/Service Sales Processes	Online Electronic Forms Contact Forms	It is required to process your personal data as a party to the contract, provided that it is directly related to the establishment or performance of a contract. It is mandatory to process data for the legitimate interests of the data controller, provided that it does not harm your fundamental rights and freedoms as a data subject.

Contact Data

Your Processed Contact Data	Purposes of Processing Your Contact Data	Collection Methods of Your Contact Data	Legal Reasons Behind Our Data Processing Activities
Your contact data about your work (e-mail, address, phone number) E-Mail Address Address Information	Execution of Customer Relationship Management Processes Conducting Activities for Customer Satisfaction Conducting Communication Activities	Online Electronic Forms Contact Forms	It is required to process your personal data as a party to the contract, provided that it is directly related to the establishment or performance of a contract. It is mandatory to process data for the legitimate interests of the data controller, provided that it does not harm your fundamental rights and freedoms as a data subject.

Personnel Data

Your Processed Contact Data	Purposes of Processing Your Contact Data	Collection Methods of Your Contact Data	Legal Reason of Our Data Processing Activities
Company name Sector	Execution of Customer Relationship Management Processes Execution of Sales Processes for Goods / Services Conducting Activities for Customer Satisfaction Conducting communication activities	Online Electronic Forms Contact Forms	It is required to process your personal data as a party to the contract, provided that it is directly related to the establishment or performance of a contract. It is mandatory to process data for the legitimate interests of the data controller, provided that it does not harm your fundamental rights and freedoms as a data subject.

Customer Transaction Information

Your Processed Customer Transaction Information	Purposes of Processing Your Customer Transaction Information	Collection Methods of Your Customer Transaction Information	Legal Reasons Behind Our Data Processing Activities
Request/Complaint Information	Execution of Customer Relationship Management Processes	Online Electronic Forms Online Contact Forms	It is required to process your personal data as a party to the contract, provided that it is directly related to the establishment or performance of a contract. It is mandatory to process data for the legitimate interests of the data controller, provided that it does not harm your fundamental rights and freedoms as a data subject.

Transaction Security Information

Your Processed Transaction Security Information	Purposes of Processing Your Transaction Security Information	Collection Methods of Your Transaction Security Information	Legal Reasons Behind Our Data Processing Activities
IP Address Request Time and Date Time zone Difference from Greenwich-mean-time (GMT) Access Status/http Status Code Amount of Data Transferred Website to Which the Request Was Sent Browser Information Operating System and User Interface Language and Version of the Scanner Software Approximate Location Information	Execution of Customer Relationship Management Processes Conducting Activities for Customer Satisfaction Conducting Marketing Analysis Studies Execution of Information Security Processes Conducting Activities in Compliance with Legislation	Online Electronic Forms Online Contact Forms	It is required to process your personal data as a party to the contract, provided that it is directly related to the establishment or performance of a contract. It is mandatory to process data for the legitimate interests of the data controller, provided that it does not harm your fundamental rights and freedoms as a data subject.

2. Our Retention Period for Storing Your Personal Data

We store your personal data for a period of time stipulated in the relevant legislation or for the periods of time required by the processing purposes. We will delete, destruct or anonymize your data by ex officio or upon your request, if legal reasons requiring data processing disappear.

3. Your Rights Regarding Your Personal Data

Data subject refers to the natural persons whose personal data are processed. As a data subject, you, our valuable online Visitors, have the following rights regarding your personal data processed under KVKK:

To learn whether your personal data are being processed,
To request information if your personal data are processed,
To learn the purpose of processing your personal data and whether this data are used for the intended purposes,
To know the third parties to whom this personal data is transferred domestically or abroad,
To request the rectification of the incomplete or inaccurate data, if there are any,
To request the deletion or destruction of this personal data under the conditions set forth in KVKK,
To request notification to the third parties that the personal data have been transferred to about the rectification of incomplete or inaccurate data and the deletion or destruction of personal data upon your request,
To object to the issues that have arisen due to the analysis of your data exclusively through automated systems and are to the detriment of you,
To request compensation for the damage arising from the unlawful processing personal data.

4. Methods To Follow to Exercise Your Rights

You can share your application and requests regarding your personal data with Boss Yönetişim Hizmetleri A.Ş. via Data Subject Application Form,

By sending it with your wet signature and a copy of your identity card to Astoria Towers Büyükdere Cad. No: 127 B Kule Kat: 8 34394 Şişli, İstanbul, Türkiye,
By sending an e-mail to This email address is being protected from spambots. You need JavaScript enabled to view it.,
By applying in person with a valid identity document to Astoria Towers Büyükdere Cad. No: 127 B Kule Kat: 8 34394 Şişli, İstanbul, Türkiye

You, as a data subject, should include your name and surname, your signature if the application is in written form, your Turkish ID Number if you are a Turkish citizen, your nationality and passport number (or if you have an ID number) if you are foreigner, place of residence or business address for notifications, your e-mail address and fax number if you have one, and lastly, the subject of the request in your application with respect to legal requirements regarding the applications to data controllers. In addition, you should add documents and information confirming your identity to your application.

In order for us to operate the process in the most effective way for you, you should clearly and understandably indicate in your request which right you want to use and the details of the transaction you request.

We would like to emphasize that the request should concern the data subject itself. If the application is made on behalf of someone else, the person making the request should rely on a specially documented authorization for the requested transaction (power of attorney). Unauthorized applications will not be evaluated.

5. Evaluation of Your Application

By evaluating your applications, we respond to you as soon as possible and within 30 days of receipt as of the date of your application.

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