What professionals in this field deal with in Türkiye, from official sources, and a program built for the profession that keeps your records on your own computer.
From $4 a month (about 198.14 TRY)
Businesses that sell to or serve final customers must use a payment recording device (cash register); its receipts document the sales for which no invoice is required and stand in place of the invoice. Restaurants and cafes serving the public fall under this rule.
VAT rates on supplies of goods and services: 20% general rate for all taxable transactions except those in the annexed lists; 1% for the goods and services in list (I); 10% for those in list (II). The 20% and 10% rates apply from 10 July 2023. Reference: Decision 2007/13033 on VAT rates, Article 1, as amended by Presidential Decision 7346.
Corporate tax is, as a rule, 25% of corporate profit. A 30% rate applies to banks, leasing, factoring and finance companies, electronic payment and money institutions, authorised exchange offices, asset management companies, capital market institutions, insurance, reinsurance and pension companies, and build-operate-transfer and public-private partnership project companies (for 2025 profits onwards). Advance (provisional) tax is paid at the current period's corporate tax rate. Reference: Revenue Administration, guide on corporate tax rates (no. 605, March 2026).
From 2025 profits onwards, the corporate tax computed may not be less than 10% of corporate profit before deductions and exemptions. This minimum is also computed in the advance-tax periods. Reference: Revenue Administration, guide on corporate tax rates (no. 605, March 2026).
