It is calculated on a progressive scale, with separate scales for employment and non-employment income. Wages and some income are taxed at source; other income is declared in the annual return.
Source: 193 sayılı Gelir Vergisi Kanunu
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Withholding taxPersons and entities making certain payments withholding tax at the time of payment and paying it to the tax office on behalf of the recipient.Tax returnThe official document in which a taxpayer reports the tax base and the tax calculated to the tax administration.Corporate income taxThe tax levied on the earnings of capital companies, cooperatives and other corporate entities.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.Advance tax rulingA written explanation issued by the tax administration upon a taxpayer's written request about its own tax position or matters it considers unclear.Arm's length principleThe principle that transactions between related persons should be carried out at the prices and on the terms that would apply between independent parties with no such relationship.
Last updated: October 31, 2026 · This definition is for general information only.