This article presents the key details of the corporate tax regime for companies in Turkey (TR) as of 2025. The focus is on statutory tax rates, assessment rules, and important surcharges relevant to businesses operating or planning to operate in the country.
Corporate Taxation in Turkey: Core Regulations for 2025
Turkey applies a straightforward flat-rate corporate tax system for both local and foreign legal entities. The taxable base is corporate income, and there are specific surcharges that can increase or decrease the effective tax rate under clearly defined circumstances.
Corporate Tax Rates and Surtaxes
| Category | Rate (%) | Description / Condition |
|---|---|---|
| Standard Corporate Tax | 25% | Flat rate for corporate taxable income (TRY) |
| Financial Sector Surtax | +5% | For companies in banking, insurance, leasing, or capital markets sectors |
| Export Activity Deduction | -5% | Export-focused companies receive a 5 percentage point reduction from the standard rate |
| 2022 Supplementary Tax | +10% / +5% | Applied to 2022 income benefiting from reduced rate or exemption (Law 7440, not recurring for 2025) |
Note: The standard rate applies to most corporate income. Surtaxes and reductions are targeted and sector- or activity-specific. Adjustments relating to 2022 do not impact tax liabilities in 2025 but may still interest those with historic Turkish corporate exposure.
Basis and Assessment
Corporate tax in Turkey is assessed on the net taxable profits of companies. The currency of assessment is the Turkish Lira (TRY), and the tax applies to resident and certain non-resident entities with Turkish-source income. There are no disclosed differential minimum or maximum holding periods that affect the corporate tax rate.
Key Features of Turkey’s Corporate Tax Structure (2025)
- Flat Tax Rate: A uniform corporate tax rate of 25% applies across most business sectors.
- Financial Sector Surcharge: Entities in the financial sector (including banks, insurers, leasing, and capital market institutions) are subject to an increased rate of 30% (25% + 5%).
- Export Incentive: Companies engaged in export activities are eligible for a reduced rate of 20% (25% – 5%), incentivizing outward trade.
- Special Case Surtaxes: Extra surtaxes on reduced or exempt income under Law 7440 apply retroactively only to 2022 corporate income and not to 2025 activities.
Table: Corporate Tax Rates and Adjustments in Turkey (2025)
| Company Type / Activity | Base Rate (TRY, %) | Adjustment (+/-, %) | Total Rate (TRY, %) |
|---|---|---|---|
| Standard Company | 25% | – | 25% |
| Financial Sector Company | 25% | +5% | 30% |
| Export Activity Company | 25% | -5% | 20% |
Key Points on Surtaxes
- Supplementary taxes relating to 2022 income (10% or 5%) are not applicable to 2025 earnings but may impact companies still resolving prior-year tax positions under Law 7440.
- No information is available on preferential rates for holding periods or specific industries (outside the above sectors).
Pro Tips for Corporate Tax in Turkey (2025)
- Consider establishing export-oriented activities to benefit from a lower effective corporate tax rate of 20%.
- Evaluate your company’s sector classification carefully—misclassification could lead to either missed incentives or unexpected surtaxes, especially for financial-related businesses.
- Track any supplementary taxes meticulously if your company benefited from a reduced or exempt rate in 2022, as Turkish authorities scrutinize these filings.
- Use the official Turkish Revenue Administration website (gib.gov.tr) for primary reference and any official clarifications.
Practical Summary
Turkey’s corporate tax environment in 2025 is anchored by a flat rate of 25%, with well-defined sectoral adjustments clearly outlined in the tax code. Financial sector companies face higher rates, while export-driven companies benefit from targeted reductions. The absence of tiered brackets offers predictability in corporate tax planning, and prior-year adjustments are limited to those with historic exposure to special relief regimes.
For international professionals and businesses, understanding eligibility for surcharges or incentives is central to optimizing tax obligations. Maintain close attention to sector categorization and regularly consult official Turkish tax portals for updates on regulatory interpretation and enforcement.