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Tax Calendar
Prepared to help businesses track critical tax deadlines, the EY 2025 Tax Calendar enables you to access up-to-date and reliable information regarding your tax obligations.
With the 2025 Tax Calendar, designed to support the business community in making sound and well-informed tax decisions, we guide companies through the tax landscape.
This comprehensive calendar includes key dates that businesses need to consider when managing their tax liabilities. Review our calendar for important 2025 tax deadlines, including declaration and payment dates for various taxes.
To receive comprehensive support from our expert team in managing your company’s tax matters, please contact us.
January 2026
| Tarih | Açıklama |
|---|---|
| 12 Ocak Pazartesi | 16-31 Aralık 2025 dönemi özel tüketim vergisi beyannamesinin (Petrol ve doğalgaz ürünleri) verilmesi ve verginin ödenmesi |
| 15 Ocak Perşembe | Aralık 2025 dönemi özel tüketim vergisi beyannamesinin (Alkollü ve alkolsüz içecekler ile tütün mamulleri) verilmesi ve verginin ödenmesi |
| 15 Ocak Perşembe | Aralık 2025 dönemi özel tüketim vergisi beyannamesinin (Dayanıklı tüketim malları ve diğer mallar) verilmesi ve verginin ödenmesi |
| 15 Ocak Perşembe | Aralık 2025 dönemi özel tüketim vergisi beyannamesinin (Tescile tabi olmayan motorlu taşıtlar) verilmesi ve verginin ödenmesi |
| 15 Ocak Perşembe | Aralık 2025 dönemi banka ve sigorta muameleleri vergisi (BSMV) beyannamesinin verilmesi ve verginin ödenmesi |
| 15 Ocak Perşembe | Aralık 2025 dönemi özel iletişim vergisi (ÖİV) beyannamesinin verilmesi ve verginin ödenmesi |
| 15 Ocak Perşembe | Aralık 2025 dönemi kaynak kullanımını destekleme fonu (KKDF) kesintilerinin bildirimi ve ödenmesi |
| 20 Ocak Salı | Aralık 2025 dönemi şans oyunları vergisi (ŞOV) beyannamesinin verilmesi ve verginin ödenmesi |
| 26 Ocak Pazartesi | 1-15 Ocak 2026 dönemi özel tüketim vergisi beyannamesinin (Petrol ve doğalgaz ürünleri) verilmesi ve verginin ödenmesi |
| 26 Ocak Pazartesi | Aralık 2025 dönemi muhtasar ve prim hizmet beyannamesinin (MPHB) verilmesi ve verginin ödenmesi |
| 26 Ocak Pazartesi | Ekim-Kasım-Aralık 2025 dönemi gelir vergisi tevkifatının (GVK geçici 67. madde) beyanı ve ödenmesi |
| 26 Ocak Pazartesi | Aralık 2025 dönemi damga vergisinin (DV) beyanı ve ödenmesi |
| 26 Ocak Pazartesi | Aralık 2025 dönemi konaklama vergisinin beyanı ve ödenmesi |
| 26 Ocak Pazartesi | Aralık 2025 dönemi sorumlu sıfatıyla katma değer vergisi (KDV) beyannamesinin verilmesi ve verginin ödenmesi |
| 28 Ocak Çarşamba | Aralık 2025 dönemi katma değer vergisinin (KDV) beyanı ve ödenmesi |
February 2026
| Date | Description |
|---|---|
| Monday, 2 February | 2026 Motor Vehicle Tax (MTV) 1st installment payment |
| Payment of annual fees | |
| Declaration and payment of December 2025 Communication Tax | |
| Payment of December 2025 Social Security Premiums (SSP) | |
| Certification renewal (if books used in 2025 are to be used in 2026) | |
| Declaration and payment of December 2025 Digital Services Tax (DST) | |
| Tuesday, 10 February | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 16–31 January 2026 |
| Monday, 16 February | Submission and payment of the Special Consumption Tax return (Alcoholic and non-alcoholic beverages and tobacco products) for January 2026 |
| Submission and payment of the Special Consumption Tax return (Durable consumer goods and other goods) for January 2026 | |
| Submission and payment of the Special Consumption Tax return (Motor vehicles not subject to registration) for January 2026 | |
| Submission and payment of the Banking and Insurance Transactions Tax (BITT) return for January 2026 | |
| Submission and payment of the Special Communication Tax (SCT) return for January 2026 | |
| Notification and payment of Resource Utilization Support Fund (RUSF) deductions for January 2026 | |
| Friday, 20 February | Submission of the Valuable Housing Tax (VHT) return |
| Submission and payment of the Games of Chance Tax (GCT) return for January 2026 | |
| Wednesday, 25 February | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 1–15 February 2026 |
| Submission and payment of the Value Added Tax (VAT) return filed as a responsible party for January 2026 | |
| Wednesday, 26 February | Submission and payment of the Withholding and Premium Service Return (WPSR) for January 2026 |
| Declaration and payment of January 2026 Stamp Tax (ST) | |
| Declaration and payment of January 2026 Accommodation Tax |
March 2026
| Date | Description |
|---|---|
| Monday, 2 March | Declaration and payment of January 2026 Value Added Tax (VAT) |
| Declaration and payment of January 2026 Communication Tax | |
| Payment of January 2026 Social Security Premiums (SSP) | |
| Valuable Housing Tax (VHT) 1st installment payment | |
| Declaration and payment of January 2026 Digital Services Tax (DST) | |
| Monday, 10 March | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 16–29 February 2026 |
| Monday, 16 March | Submission and payment of the Special Consumption Tax return (Alcoholic and non-alcoholic beverages and tobacco products) for February 2026 |
| Submission and payment of the Special Consumption Tax return (Durable consumer goods and other goods) for February 2026 | |
| Submission and payment of the Special Consumption Tax return (Motor vehicles not subject to registration) for February 2026 | |
| Submission and payment of the Banking and Insurance Transactions Tax (BITT) return for February 2026 | |
| Submission and payment of the Special Communication Tax (SCT) return for February 2026 | |
| Notification and payment of Resource Utilization Support Fund (RUSF) deductions for February 2026 | |
| Monday, 23 March | Submission and payment of the Games of Chance Tax (GCT) return for February 2026 |
| Wednesday, 25 March | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 1–15 March 2026 |
| Submission and payment of the Value Added Tax (VAT) return filed as a responsible party for February 2026 | |
| Thursday, 26 March | Submission and payment of the Withholding and Premium Service Return (WPSR) for February 2026 |
| Declaration and payment of February 2026 Stamp Tax (ST) | |
| Declaration and payment of February 2026 Accommodation Tax | |
| Monday, 30 March | Declaration and payment of February 2026 Value Added Tax (VAT) |
| Tuesday, 31 March | Submission of the 2025 Annual Income Tax Return and payment of the 1st installment |
| Declaration and payment of February 2026 Communication Tax | |
| Payment of February 2026 Social Security Premiums (SSP) | |
| Declaration and payment of February 2026 Digital Services Tax (DST) |
April 2026
| Date | Description |
|---|---|
| Friday, 10 April | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 16–31 March 2026 |
| Wednesday, 15 April | Submission and payment of the Special Consumption Tax return (Alcoholic and non-alcoholic beverages and tobacco products) for March 2026 |
| Submission and payment of the Special Consumption Tax return (Durable consumer goods and other goods) for March 2026 | |
| Submission and payment of the Special Consumption Tax return (Motor vehicles not subject to registration) for March 2026 | |
| Submission and payment of the Banking and Insurance Transactions Tax (BITT) return for March 2026 | |
| Submission and payment of the Special Communication Tax (SCT) return for March 2026 | |
| Notification and payment of Resource Utilization Support Fund (RUSF) deductions for March 2026 | |
| Monday, 20 April | Submission and payment of the Games of Chance Tax (GCT) return for March 2026 |
| Monday, 27 April | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 1–15 April 2026 |
| Submission and payment of the Withholding and Premium Service Return (WPSR) for March 2026 | |
| Declaration and payment of Income Tax withholding (Article 67 of the Income Tax Law – provisional) for the January–February–March 2026 period | |
| Declaration and payment of March 2026 Stamp Tax (ST) | |
| Declaration and payment of March 2026 Accommodation Tax | |
| Submission and payment of the Value Added Tax (VAT) return filed as a responsible party for March 2026 | |
| Tuesday, 28 April | Declaration and payment of March 2026 Value Added Tax (VAT) |
| Thursday, 30 April | Submission and payment of the 2025 Corporate Income Tax Return |
| Declaration and payment of March 2026 Communication Tax | |
| Payment of March 2026 Social Security Premiums (SSP) | |
| Declaration and payment of March 2026 Digital Services Tax (DST) |
May 2026
| Date | Description |
|---|---|
| Monday, 11 May | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 16–30 April 2026 |
| Friday, 15 May | Submission and payment of the Special Consumption Tax return (Alcoholic and non-alcoholic beverages and tobacco products) for April 2026 |
| Submission and payment of the Special Consumption Tax return (Durable consumer goods and other goods) for April 2026 | |
| Submission and payment of the Special Consumption Tax return (Motor vehicles not subject to registration) for April 2026 | |
| Submission and payment of the Banking and Insurance Transactions Tax (BITT) return for April 2026 | |
| Submission and payment of the Special Communication Tax (SCT) return for April 2026 | |
| Notification and payment of Resource Utilization Support Fund (RUSF) deductions for April 2026 | |
| Monday, 18 May | Submission and payment of the 1st Provisional Tax Return (January–March 2025 period) |
| Wednesday, 20 May | Submission and payment of the 1st Provisional Tax Return (January–March 2025 period) |
| Monday, 25 May | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 1–15 May 2026 |
| Submission and payment of the Value Added Tax (VAT) return filed as a responsible party for April 2026 | |
| Tuesday, 26 May | Submission and payment of the Withholding and Premium Service Return (WPSR) for April 2026 |
| Declaration and payment of April 2026 Stamp Tax (ST) | |
| Declaration and payment of April 2026 Accommodation Tax |
June 2026
| Date | Description |
|---|---|
| Monday, 1 June | Declaration and payment of April 2026 Value Added Tax (VAT) |
| Payment of the 1st installment of Property Tax and Environmental Cleaning Tax (for non-residential buildings) | |
| Printing and obtaining the Tax Plate via the Online Tax Office | |
| Payment of the 1st installment of Inheritance and Transfer Tax (ITT) | |
| Declaration and payment of April 2026 Communication Tax | |
| Payment of April 2026 Social Security Premiums (SSP) | |
| Declaration and payment of April 2026 Digital Services Tax (DST) | |
| Wednesday, 10 June | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 16–31 May 2026 |
| Monday, 15 June | Submission and payment of the Special Consumption Tax return (Alcoholic and non-alcoholic beverages and tobacco products) for May 2026 |
| Submission and payment of the Special Consumption Tax return (Durable consumer goods and other goods) for May 2026 | |
| Submission and payment of the Special Consumption Tax return (Motor vehicles not subject to registration) for May 2026 | |
| Submission and payment of the Banking and Insurance Transactions Tax (BITT) return for May 2026 | |
| Submission and payment of the Special Communication Tax (SCT) return for May 2026 | |
| Notification and payment of Resource Utilization Support Fund (RUSF) deductions for May 2026 | |
| Monday, 22 June | Submission and payment of the Games of Chance Tax (GCT) return for May 2026 |
| Thursday, 25 June | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 1–15 June 2026 |
| Submission and payment of the Value Added Tax (VAT) return filed as a responsible party for May 2026 | |
| Friday, 26 June | Submission and payment of the Withholding and Premium Service Return (WPSR) for May 2026 |
| Declaration and payment of May 2026 Stamp Tax (ST) | |
| Declaration and payment of May 2026 Accommodation Tax | |
| Monday, 29 June | Declaration and payment of May 2026 Value Added Tax (VAT) |
| Tuesday, 30 June | Declaration and payment of May 2026 Communication Tax |
| Payment of May 2026 Social Security Premiums (SSP) | |
| Declaration and payment of May 2026 Digital Services Tax (DST) |
July 2026
| Date | Description |
|---|---|
| Friday, 10 July | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 16–30 June 2026 |
| Thursday, 16 July | Submission and payment of the Special Consumption Tax return (Alcoholic and non-alcoholic beverages and tobacco products) for June 2026 |
| Submission and payment of the Special Consumption Tax return (Durable consumer goods and other goods) for June 2026 | |
| Submission and payment of the Special Consumption Tax return (Motor vehicles not subject to registration) for June 2026 | |
| Submission and payment of the Banking and Insurance Transactions Tax (BITT) return for June 2026 | |
| Submission and payment of the Special Communication Tax (SCT) return for June 2026 | |
| Notification and payment of Resource Utilization Support Fund (RUSF) deductions for June 2026 | |
| Monday, 20 July | Submission and payment of the Games of Chance Tax (GCT) return for June 2026 |
| Monday, 27 July | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 1–15 July 2026 |
| Submission and payment of the Withholding and Premium Service Return (WPSR) for June 2026 | |
| Declaration and payment of Income Tax withholding (Article 67 of the Income Tax Law – provisional) for the April–May–June 2026 period | |
| Declaration and payment of June 2026 Stamp Tax (ST) | |
| Declaration and payment of June 2026 Accommodation Tax | |
| Submission and payment of the Value Added Tax (VAT) return filed as a responsible party for June 2026 | |
| Tuesday, 28 July | Declaration and payment of June 2026 Value Added Tax (VAT) |
| Friday, 31 July | Declaration and payment of June 2026 Communication Tax |
| Payment of the 2nd installment of the 2025 Annual Income Tax | |
| Payment of the 2nd installment of the 2026 Motor Vehicle Tax (MVT) | |
| Payment of June 2026 Social Security Premiums (SSP) | |
| Declaration and payment of June 2026 Digital Services Tax (DST) |
August 2026
| Date | Description |
|---|---|
| Monday, 10 August | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 16–31 July 2026 |
| Monday, 17 August | Submission and payment of the Special Consumption Tax return (Alcoholic and non-alcoholic beverages and tobacco products) for July 2026 |
| Submission and payment of the Special Consumption Tax return (Durable consumer goods and other goods) for July 2026 | |
| Submission and payment of the Special Consumption Tax return (Motor vehicles not subject to registration) for July 2026 | |
| Submission and payment of the Banking and Insurance Transactions Tax (BITT) return for July 2026 | |
| Submission and payment of the Special Communication Tax (SCT) return for July 2026 | |
| Notification and payment of Resource Utilization Support Fund (RUSF) deductions for July 2026 | |
| Submission and payment of the 2nd Provisional Tax Return (April–June 2026 period) | |
| Thursday, 20 August | Submission and payment of the Games of Chance Tax (GCT) return for July 2026 |
| Tuesday, 25 August | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 1–15 August 2026 |
| Submission and payment of the Value Added Tax (VAT) return filed as a responsible party for July 2026 | |
| Wednesday, 26 August | Submission and payment of the Withholding and Premium Service Return (WPSR) for July 2026 |
| Declaration and payment of July 2026 Stamp Tax (ST) | |
| Declaration and payment of July 2026 Accommodation Tax | |
| Friday, 28 August | Declaration and payment of July 2026 Value Added Tax (VAT) |
| Monday, 31 August | Declaration and payment of July 2026 Communication Tax |
| Payment of July 2026 Social Security Premiums (SSP) | |
| Payment of the 2nd installment of the Valuable Housing Tax (VHT) | |
| Declaration and payment of July 2026 Digital Services Tax (DST) |
September 2026
| Date | Description |
|---|---|
| Thursday, 10 September | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 16–31 August 2026 |
| Tuesday, 15 September | Submission and payment of the Special Consumption Tax return (Alcoholic and non-alcoholic beverages and tobacco products) for August 2026 |
| Submission and payment of the Special Consumption Tax return (Durable consumer goods and other goods) for August 2026 | |
| Submission and payment of the Special Consumption Tax return (Motor vehicles not subject to registration) for August 2026 | |
| Submission and payment of the Banking and Insurance Transactions Tax (BITT) return for August 2026 | |
| Submission and payment of the Special Communication Tax (SCT) return for August 2026 | |
| Notification and payment of Resource Utilization Support Fund (RUSF) deductions for August 2026 | |
| Monday, 21 September | Submission and payment of the Games of Chance Tax (GCT) return for August 2026 |
| Friday, 25 September | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 1–15 September 2026 |
| Submission and payment of the Value Added Tax (VAT) return filed as a responsible party for August 2026 | |
| Monday, 28 September | Submission and payment of the Withholding and Premium Service Return (WPSR) for August 2026 |
| Declaration and payment of August 2026 Stamp Tax (ST) | |
| Declaration and payment of August 2026 Accommodation Tax | |
| Declaration and payment of August 2026 Value Added Tax (VAT) | |
| Wednesday, 30 September | Declaration and payment of August 2026 Communication Tax |
| Payment of August 2026 Social Security Premiums (SSP) | |
| Declaration and payment of August 2026 Digital Services Tax (DST) |
October 2026
| Date | Description |
|---|---|
| Monday, 12 October | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 16–30 September 2026 |
| Thursday, 15 October | Submission and payment of the Special Consumption Tax return (Alcoholic and non-alcoholic beverages and tobacco products) for September 2026 |
| Submission and payment of the Special Consumption Tax return (Durable consumer goods and other goods) for September 2026 | |
| Submission and payment of the Special Consumption Tax return (Motor vehicles not subject to registration) for September 2026 | |
| Submission and payment of the Banking and Insurance Transactions Tax (BITT) return for September 2026 | |
| Submission and payment of the Special Communication Tax (SCT) return for September 2026 | |
| Notification and payment of Resource Utilization Support Fund (RUSF) deductions for September 2026 | |
| Tuesday, 20 October | Submission and payment of the Games of Chance Tax (GCT) return for September 2026 |
| Monday, 26 October | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 1–15 October 2026 |
| Submission and payment of the Withholding and Premium Service Return (WPSR) for September 2026 | |
| Declaration and payment of Income Tax withholding (Article 67 of the Income Tax Law – provisional) for the July–August–September 2026 period | |
| Declaration and payment of September 2026 Stamp Tax (ST) | |
| Declaration and payment of September 2026 Accommodation Tax | |
| Submission and payment of the Value Added Tax (VAT) return filed as a responsible party for September 2026 | |
| Wednesday, 28 October | Declaration and payment of September 2026 Value Added Tax (VAT) |
November 2026
| Date | Description |
|---|---|
| Monday, 2 November | Declaration and payment of September 2026 Communication Tax |
| Payment of September 2026 Social Security Premiums (SSP) | |
| Declaration and payment of September 2026 Digital Services Tax (DST) | |
| Tuesday, 10 November | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 16–31 October 2026 |
| Monday, 16 November | Submission and payment of the Special Consumption Tax return (Alcoholic and non-alcoholic beverages and tobacco products) for October 2026 |
| Submission and payment of the Special Consumption Tax return (Durable consumer goods and other goods) for October 2026 | |
| Submission and payment of the Special Consumption Tax return (Motor vehicles not subject to registration) for October 2026 | |
| Submission and payment of the Banking and Insurance Transactions Tax (BITT) return for October 2026 | |
| Submission and payment of the Special Communication Tax (SCT) return for October 2026 | |
| Notification and payment of Resource Utilization Support Fund (RUSF) deductions for October 2026 | |
| Tuesday, 17 November | Submission and payment of the 3rd Provisional Tax Return (July–September 2026 period) |
| Friday, 20 November | Submission and payment of the Games of Chance Tax (GCT) return for October 2026 |
| Wednesday, 25 November | Submission and payment of the Special Consumption Tax return (Petroleum and natural gas products) for the period 1–15 November 2026 |
| Submission and payment of the Value Added Tax (VAT) return filed as a responsible party for October 2026 | |
| Thursday, 26 November | Submission and payment of the Withholding and Premium Service Return (WPSR) for October 2026 |
| Declaration and payment of October 2026 Stamp Tax (ST) | |
| Declaration and payment of October 2026 Accommodation Tax | |
| Monday, 30 November | Declaration and payment of October 2026 Value Added Tax (VAT) |
| Declaration and payment of October 2026 Communication Tax | |
| Payment of the 2nd installment of Inheritance and Transfer Tax (ITT) | |
| Payment of the 2nd installment of Property Tax and Environmental Cleaning Tax (for non-residential buildings) | |
| Payment of October 2026 Social Security Premiums (SSP) | |
| Declaration and payment of October 2026 Digital Services Tax (DST) |
December 2026
| Tarih | Açıklama |
|---|---|
| 10 Aralık Perşembe | 16-30 Kasım 2026 dönemi özel tüketim vergisi beyannamesinin (Petrol ve doğalgaz ürünleri) verilmesi ve verginin ödenmesi |
| 15 Aralık Salı | Kasım 2026 dönemi özel tüketim vergisi beyannamesinin (Alkollü ve alkolsüz içecekler ile tütün mamulleri) verilmesi ve verginin ödenmesi |
| Kasım 2026 dönemi özel tüketim vergisi beyannamesinin (Dayanıklı tüketim malları ve diğer mallar) verilmesi ve verginin ödenmesi | |
| Kasım 2026 dönemi özel tüketim vergisi beyannamesinin (Tescile tabi olmayan motorlu taşıtlar) verilmesi ve verginin ödenmesi | |
| Kasım 2026 dönemi banka ve sigorta muameleleri vergisi (BSMV) beyannamesinin verilmesi ve verginin ödenmesi | |
| Kasım 2026 dönemi özel iletişim vergisi (ÖİV) beyannamesinin verilmesi ve verginin ödenmesi | |
| Kasım 2026 dönemi kaynak kullanımını destekleme fonu (KKDF) kesintilerinin bildirimi ve ödenmesi | |
| 21 Aralık Pazartesi | Kasım 2026 dönemi şans oyunları vergisi (ŞOV) beyannamesinin verilmesi ve verginin ödenmesi |
| 25 Aralık Cuma | 1-15 Aralık 2026 dönemi özel tüketim vergisi beyannamesinin (Petrol ve doğalgaz ürünleri) verilmesi ve verginin ödenmesi |
| Kasım 2026 dönemi sorumlu sıfatıyla katma değer vergisi (KDV) beyannamesinin verilmesi ve verginin ödenmesi | |
| 28 Aralık Pazartesi | Kasım 2026 dönemi muhtasar ve prim hizmet beyannamesinin (MPHB) verilmesi ve verginin ödenmesi |
| Kasım 2026 dönemi damga vergisinin (DV) beyanı ve ödenmesi | |
| Kasım 2026 dönemi konaklama vergisinin beyanı ve ödenmesi | |
| Kasım 2026 dönemi katma değer vergisinin (KDV) beyanı ve ödenmesi | |
| 31 Aralık Perşembe | Kasım 2026 dönemi haberleşme vergisinin beyanı ve ödenmesi |
| 2027 yılında kullanılacak olan yasal defterlere ilişkin açılış tasdiki | |
| Kasım 2026 dönemi sosyal güvenlik primlerinin (SGP) ödenmesi | |
| Kasım 2026 dönemi dijital hizmet vergisinin (DHV) beyanı ve ödenmesi |
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