Corporate income tax in Türkiye 2026: rates, the 10% minimum tax and filing dates
The 25% rate is only half the story. Since 2025 every company also computes a 10% domestic minimum tax and pays the higher amount. What applies in 2026, Pillar Two, deadlines and a CFO checklist.
Türkiye's headline corporate tax rate is simple, but since 2025 the tax a company actually pays depends on a second calculation: the domestic minimum corporate tax. This guide sets out what applies for 2026 and what finance teams should build into their forecasts.
The rates
- 25% is the standard corporate income tax rate.
- 30% applies to banks and other financial sector companies.
- 5-point reduction on income derived exclusively from exports.
- 1-point reduction on manufacturing income of companies holding an industrial registry certificate. PwC notes that a 12.5% rate for manufacturing earnings is scheduled from 2027; check the final rules before you rely on it in a budget.
- 2-point reduction for five periods for companies that list at least 20% of their shares on Borsa İstanbul.
There are no provincial or municipal corporate income taxes.
The 10% domestic minimum tax
For fiscal years starting on or after 1 January 2025, a company computes its tax twice: once under the normal rules (25% on taxable income after deductions and exemptions) and once at 10% on corporate income before certain deductions and exemptions. It pays the higher amount.
Some items stay out of the 10% base, so they keep their full benefit. PwC lists the dividend participation exemption for dividends from Turkish companies, the share premium (emission) exemption, the technology development zone exemption, and R&D and design allowances.
What it means in practice: groups that relied heavily on other exemptions, deductions or investment incentives to bring their effective rate well below 10% should re-run their 2026 tax forecast. The minimum tax applies to the provisional tax quarters as well, so the cash effect starts during the year.
Pillar Two
For groups with consolidated revenue of EUR 750 million or more, Türkiye applies a 15% qualifying domestic minimum top-up tax (QDMTT) and the income inclusion rule from 2024, and the undertaxed profits rule from 2025. A Turkish subsidiary of such a group therefore needs its effective tax rate calculated under the GloBE rules as well as under domestic law.
Filing and payment
- Annual return and payment: by the 30th day of the fourth month after year-end, which is 30 April for calendar-year companies.
- Provisional tax: quarterly, filed and paid by the 17th day of the second month after each quarter (17 May, 17 August, 17 November). No return is filed for the fourth quarter.
- Special fiscal years are possible with permission, and the same deadlines then run from the company's own year-end.
- Statute of limitations: five years.
Inflation adjustment is switched off for tax
Tax balance sheets are not inflation-adjusted for 2025, 2026 and 2027, including provisional tax periods, even where the legal conditions are met. The President can extend this by up to three more periods. See our guide on inflation accounting for what this means alongside IFRS reporting.
Checklist for the CFO
- Re-run the 2026 forecast with both the 25% and the 10% calculation and pay the higher.
- Map which of your exemptions and incentives fall outside the 10% base.
- Check whether your group is in scope of Pillar Two and who prepares the GloBE calculation for Türkiye.
- Put the provisional tax dates into the cash flow forecast. Our compliance calendar lists the next ones.
- Agree with your advisor how export and manufacturing income is separated if you claim the reduced rates.
Sources: PwC Worldwide Tax Summaries, Türkiye, Corporate (reviewed 09.09.2026); Law No. 7571 (Official Gazette 25.12.2025). This guide is general information, not tax advice. Last checked 4 November 2026.
For information only; not tax, legal or investment advice. Rules change, so check the official source before acting.