The annual personal income tax return is filed by the end of March; the tax calculated on the declared income is paid in two equal instalments in March and July. We determine your filing obligation, prepare your return and apply the deductions you are lawfully entitled to.
Self-employment income
The earnings of doctors, lawyers, engineers, architects, consultants and similar professionals are taxed as self-employment income. Keeping books, issuing self-employment receipts, provisional tax and the annual return are the main obligations in this area. For your monthly accounting needs, we work together with our accounting and bookkeeping service.
Investment income and other income
Dividends, interest income, income earned abroad and securities transactions are subject to different filing rules depending on the type, source and amount of the income. We assess matters such as the exemption and filing thresholds for dividends received from fully liable companies and the credit for taxes paid abroad on the basis of your income.
- Filing where wage income is earned from more than one employer
- Capital gains and occasional earnings
- Turkish-source income of people living abroad
What we need from you
Year-end statements from brokers and banks, self-employment receipts and expense documents are generally sufficient to prepare the return. Sending your documents during February means the return can be completed before the end-of-March rush. You can follow the deadlines on our tax calendar page (in Turkish).
Who is it for?
- Self-employed professionals
- Investors with income from shares, funds and deposits
- Citizens living abroad who have income in Turkey
- Employees receiving wages from more than one employer
Frequently asked questions
When is the annual personal income tax return filed?
The annual personal income tax return is filed by the end of March of the year following the year in which the income was earned. The tax calculated is paid in two equal instalments in March and July. If the last day falls on a public holiday or weekend, the deadline moves to the next working day.
Do I need to declare dividend income?
For dividends received from fully liable companies, an exemption and a filing threshold apply in addition to the tax withheld at source. Whether a return is required depends on the amount of dividends you received and your other income to be declared. In the meeting we calculate the thresholds applicable for the relevant year with your own figures.