For companies operating in Turkey, 2026 brings a familiar headline rate alongside two changes worth planning around: a new domestic minimum corporate tax floor, and a tighter definition of what qualifies for the exporter reduction. Here's what actually applies to most businesses.
The standard rate — and who pays more
The baseline corporate tax rate remains 25% for most resident and non-resident companies taxed on Turkey-source income. Financial institutions — banks, insurance companies and similar listed entities — continue to pay a higher 30% rate. Resident companies are taxed on worldwide income; non-resident companies (including branches) are taxed on income attributable to their activity in Turkey, so a foreign-owned subsidiary follows the same rate structure as a domestically owned one.
A reduced rate for exporters — with a catch
Companies with genuine export activity can benefit from a 5-percentage-point reduction. The detail that trips people up: this reduction applies only to the portion of income specifically attributable to qualifying export activity, not to a company's revenue as a whole. A business with mixed domestic and export sales needs to separate that income correctly to claim the benefit — this is exactly the kind of allocation we review with export clients before filing.
New for 2025 income onward: the 10% minimum tax floor
A domestic minimum corporate tax now sets a floor of 10% on 2025-and-later income, regardless of deductions and exemptions that might otherwise bring a company's effective rate lower. There is one notable exemption: newly established companies are excluded from the minimum floor for their first three accounting periods, which gives new entrants some room during their early, often loss-making years.
Filing dates to have on the calendar
- Annual corporate tax return — due April 30, covering the prior fiscal year.
- Advance corporate tax — filed and paid quarterly against the official tax calendar.
- VAT and withholding returns — filed monthly, with exact dates varying by return type.
None of this changes the basics of good practice: keep your books current throughout the year rather than at filing time, and flag any export income, restructuring or new-entity status to your accountant early — each one changes which rate actually applies to you.