Turkish Corporate Tax Calculator
Enter your profit, deductions and exemptions and any export or manufacturing share. The tax payable is worked out with the standard and reduced rates, the domestic minimum tax and the advance tax already paid.
- Taxable base10,000,000.00 ₺
- Average rate25%
- Tax at the applicable rates2,500,000.00 ₺
- Domestic minimum tax1,000,000.00 ₺
- Advance tax credited0.00 ₺
- Corporate tax payable2,500,000.00 ₺
Corporate tax rates: GİB
How it is calculated
Corporate tax is filed and paid by the end of April after the tax year. Advance tax is paid for the first three quarters and credited against the yearly tax. The domestic minimum tax has applied since the 2025 tax year. Under Law 7582, manufacturing income of certified producers will be taxed at 12.5% from 2027; choose 2027 above to see it.
Vergi = Matrah × Σ (pay × oran); Ödenecek = max(Vergi, Asgari vergi) − Geçici vergiThe standard rate is 25%; banks, finance, insurance and payment firms pay 30%. Export income gets 5 points off and manufacturing income (with an industrial registry certificate) 1 point off; exported manufacturing income gets the export cut only. The domestic minimum tax is 10% of profit before deductions and exemptions.- Add non-deductible expenses back to the accounting profit.
- Subtract deductions, exemptions and past losses to get the base.
- Tax each kind of income in the base at its rate.
- Work out the minimum tax: 10% of profit before deductions, less only the items in Art. 32/C-2, and less the tax saved through reduced rates.
- The higher of the two is due; credit the advance tax paid during the year.
Example
A company with ₺10,000,000 profit and no exemptions owes 25%, ₺2,500,000; the minimum tax (₺1,000,000) is lower, so ₺2,500,000 is due. With ₺8,000,000 of exemptions the tax would be ₺500,000, the minimum tax ₺1,000,000, and ₺1,000,000 would be due.
Frequently asked questions
What is the corporate tax rate?
The standard rate is 25%. Banks, leasing, factoring and finance companies, payment and e-money firms, insurers, pension companies and BOT/PPP project companies pay 30%.
What is the domestic minimum corporate tax?
The tax may not be less than 10% of profit before deductions and exemptions. Items listed in the law, such as the R&D deduction, participation income and free-zone and technopark income, come off this base. New companies are exempt for their first 3 tax years.
How much does an exporter pay?
Export income is taxed 5 points lower, which is 20% at the standard rate. Manufacturers exporting through a foreign trade company get the cut too.
How is advance tax credited?
Advance tax paid for the three quarters is deducted from the yearly tax. Any excess can be refunded if claimed within a year of the filing deadline.