The 2025 Income Tax Return Filing Period Has Begun

The 2025 Income Tax Return Filing Period Has Begun

Annual income tax returns for the 2025 calendar year will be filed between 1 and 31 March 2026.

• Income taxpayers assessed on an actual basis in respect of commercial, agricultural and professional activities will file their annual income tax returns electronically.
• Taxpayers whose income consists solely of one or more of employment income, rental income, income from movable capital, or other earnings and revenues will file their annual income tax returns through the Digital Tax Office (Pre-Filled Return System).

The following income earned in 2025 falls within the filing obligation:

• Employment income taxed at source received from a single employer, where the wage exceeds TRY 4,300,000,
• Employment income taxed at source received from more than one employer, where the total wages received from the second and subsequent employers exceed TRY 330,000,

are within the scope of the filing obligation.

If, alongside employment income, there is residential or commercial rental income, income from movable capital, or other earnings and revenues, these must also be declared.

Education and health expenditure, as well as donations and aid made to organisations granted tax exemption, may be deducted from the declared income.

For any income earned in 2025 that exceeds the filing threshold, a tax return must be filed by 31 March 2026, and the tax accrued on the basis of the returns will be paid in two equal instalments. The due date for the first instalment is 31 March 2026 and the due date for the second instalment is 31 July 2026.

Please contact us if you would like assistance with the preparation and filing of your income tax return.

Yours sincerely.