The last day for corporate tax is April 30th

The reporting period continues for corporations subject to corporation tax, cooperatives, commercial institutions under public law, commercial enterprises and partnerships grouped together in associations or foundations.

In this context, declarations for the 2025 accounting period can be submitted to the Financial Administration (GİB) by the end of Thursday, April 30. Payments for the declarations must also be made by the same date.

On the other hand, corporations with a special accounting period can pay their taxes until the end of the month in which they submit their tax return.

Taxpayers can pay their taxes on the Revenue Administration's gib.gov.tr ​​website, through the Digital Tax Office and the Revenue Administration's mobile application, through debit credit cards or accounts of contracted banks, or with cards of banks operating abroad. Payments can also be made through contracted bank branches, alternative channels such as internet, telephone and mobile banking and PTT branches.

5 percent discount for tax-compliant taxpayers

The returns must be accompanied by information and documents such as balance sheet, profit and loss account, business account summary, taxes paid through deductions, income earned in free zones, capital support of techno companies and techno cities, taxes paid abroad, basic financial statements, notices of corporate partners and board members.

It is important to submit information and documents regarding discounts and exceptions such as research and development, design, cash capital increase, exemption from intellectual property rights, etc. in the declaration.

The deductible amount is 5 percent of the tax calculated on the returns of corporate taxpayers (except those operating in the financial and banking sectors, insurance and reinsurance companies, pension companies and pension investment funds) that meet the specified conditions. For this purpose, conditions are required, such as the fact that the taxes for the year on which the deduction is calculated and the last two years before that year are paid within the statutory deadline and that no separate official or administrative assessments are made in the returns regarding the types of taxes, provided they are completed within the specified deadline.