Türkiye corporate tax rate
Standard corporate income tax rate on resident company profits under Article 32 of Kurumlar Vergisi Kanunu No. 5520, as amended by Law No. 7456 (2023) and Law No. 7524 (2024). Banks and other listed financial-sector taxpayers pay a higher rate; several activity-based reductions apply.
| Current value | 25 percent |
|---|---|
| In force from | 2023-01-01 |
| Official source | Gelir İdaresi Başkanlığı (GİB), 'Kurumlar Vergisi Oranları' — 2026 ve 2025 Hesap Dönemi table: %25 for corporate taxpayers other than those listed, %30 for banks and listed financial-sector taxpayers, dayanağı K.V.K. Madde 32 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Brief CONFIRMED for the 2026 accounting period: standard 25%, financial sector 30%. The 20%→25% (and 25%→30% financial) increase was made by Law No. 7456 (RG 15 July 2023) applying from the 2023 tax period, hence effective_from 2023-01-01; GİB's own rate table shows 25%/30% unchanged for 2024, 2025 and 2026. The 30% band covers banks, companies within Law 6361 (financial leasing, factoring, financing and savings-financing companies), payment and electronic-money institutions, authorised bureaux de change, asset-management companies, capital-market institutions, insurance and reinsurance companies, and pension companies — and, ADDED by Law 7524 from the 2025 period, companies acting as the contracting party in build-operate-transfer projects under Law 3996 and in health-sector public-private-partnership projects under Law 6428. ACTIVITY-BASED REDUCTIONS off the 25% headline (notes only): 20% on earnings from export activity (5-point reduction); 24% for holders of a sanayi sicil belgesi actually engaged in production (1-point reduction); 23% for corporations whose shares are first listed on Borsa İstanbul with at least a 20% free float (2-point reduction for five periods), compounding to 18% for a newly listed exporter and 22% for a newly listed manufacturer. TWO MINIMUM TAXES sit under this headline and are easy to miss: (1) the YURT İÇİ ASGARİ KURUMLAR VERGİSİ (domestic minimum corporate tax) in KVK Mükerrer Madde 32/C, introduced by Law 7524, under which corporate tax may not be less than 10% of pre-exemption/pre-deduction corporate income — in force from the 2025 tax period; (2) the Pillar Two global/domestic minimum top-up tax at 15% (Yerel ve Küresel Asgari Tamamlayıcı Kurumlar Vergisi), also from Law 7524, whose implementing general communiqué was published in the Resmî Gazete on 26 December 2025. Neither replaces the 25% headline served here. Withholding on dividends distributed to individuals/non-residents is a separate 15%.
Get it programmatically
curl https://asiaref.dev/v1/tr/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/tr/corporate-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/tr/corporate-taxOther Türkiye series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates