Withholding tax (stopaj) and the annual corporate return (KV) need separate analysis. First identify the income type, the basis for filing and the company’s actual presence in Turkey.
GIB’s guide distinguishes mandatory and elective corporate returns for nonresident companies. Filing for the withholding-taxed income specified in article 30 is elective. The absence of an office alone is not enough to state a rule for every type of income.
GIB’s 2026 minimum corporate tax guide
Calendar for a specific period
For the calendar-year 2025 accounting period, GIB’s announcement specifies filing from 1 to 30 April 2026. The deadline for another period or a special accounting year must be determined separately.
GIB announcement on returns for 2025
Minimum tax and exceptions
GIB’s guide describes the 10% minimum corporate tax from 2025, its calculation and exceptions, including the first three accounting periods for businesses starting activity for the first time.
Questions to resolve before filing
For an annual or other return, separately establish the applicable form, filing deadline, payment deadline and responsible person. Do not carry the annual-return calendar over to a one-off transaction without checking.
If treaty relief is planned, prepare a separate analysis of the specific treaty, income type, corporate presence and supporting documents. A residence certificate does not replace that analysis.
A practical step is to prepare a written map of presence: who acts for the company, where services are provided and which contracts and documents support this.