VAT and withholding returns are filed every month, provisional tax every three months, and annual income and corporate tax returns once a year. A month-by-month calendar, the busiest periods and tips for never missing a deadline, all in one article.
As a general rule, the withholding tax and social security premium return is filed by the 26th of the following month and the VAT return by the 28th of the following month. Provisional tax is declared on 17 May, 17 August and 17 November; annual income tax in March; and corporate tax in April. Ba-Bs forms are submitted by the end of the following month. If the deadline falls on a public holiday, it moves to the next working day.
A large share of tax penalties come not from lack of knowledge but from mixing up dates. Knowing which return is due on which day of the month is the first step to avoiding penalties and planning your cash flow. In this guide you will find the deadlines of the returns businesses face most often, the busiest periods of the year and practical tips for never missing a date.
When are monthly returns filed?
| Return / Notification | Who files it? | General deadline |
|---|---|---|
| Withholding tax and social security premium return | Those employing staff or withholding tax | 26th of the following month |
| VAT return | VAT taxpayers | 28th of the following month |
| Stamp duty return | Those issuing documents subject to stamp duty | With the withholding return or by the 26th of the following month |
| Ba-Bs forms | Balance-sheet and business-ledger taxpayers with purchases or sales above a set amount | Last day of the following month |
| Bağ-Kur premium | 4/b insured persons | Payment deadline set by the social security institution |
To check the withholding amounts on the withholding return, use our freelance receipt and rent withholding calculators.
Periodic and annual returns
| Return | Period | General deadline |
|---|---|---|
| 1st period provisional tax | January–March | 17 May |
| 2nd period provisional tax | April–June | 17 August |
| 3rd period provisional tax | July–September | 17 November |
| Annual income tax | Previous calendar year | End of March (paid in two instalments, in March and July) |
| Corporate tax | Previous accounting period | End of April |
No provisional tax return is filed for the fourth period; that period’s earnings are included in the annual return. You can see the approximate amount of your annual income tax with our income tax calculator.
How many returns does a business file each year?
The number of returns depends on the type of business and whether it employs staff. The chart below shows, by type, the number of returns and notifications filed in a year by a limited company that employs staff and exceeds the Ba-Bs threshold.
Example limited company: annual number of returns and notifications
52 returns and notifications in total; stamp duty and e-Ledger receipt uploads are excluded.
More than 50 returns and notifications a year means roughly one deadline every week. This pace calls for a well-kept calendar and good communication with your financial advisor.
A sample month-by-month filing calendar
The table below summarises, month by month, the main deadlines a business with employees faces throughout the year. Monthly returns (withholding on the 26th, VAT on the 28th, Ba-Bs at month end) repeat every month; the table shows only the additional obligations specific to each month.
| Month | Monthly routine | Additional obligations that month |
|---|---|---|
| January | Withholding, VAT, Ba-Bs | Year-end closing preparations, inventory |
| February | Withholding, VAT, Ba-Bs | Completing documents for the annual return |
| March | Withholding, VAT, Ba-Bs | Annual income tax return and 1st instalment |
| April | Withholding, VAT, Ba-Bs | Corporate tax return and payment |
| May | Withholding, VAT, Ba-Bs | 1st period provisional tax (17 May) |
| June | Withholding, VAT, Ba-Bs | Half-year review |
| July | Withholding, VAT, Ba-Bs | Annual income tax 2nd instalment |
| August | Withholding, VAT, Ba-Bs | 2nd period provisional tax (17 August) |
| September | Withholding, VAT, Ba-Bs | Planning the last quarter |
| October | Withholding, VAT, Ba-Bs | Start of year-end tax planning |
| November | Withholding, VAT, Ba-Bs | 3rd period provisional tax (17 November) |
| December | Withholding, VAT, Ba-Bs | Year-end stock count and closing preparations |
Additional dates for employers
Businesses that employ staff must pay attention to social security notifications as well as the filing calendar:
- Employment start notification: Must be filed before the employee starts work; there are exceptions in some sectors.
- Employment exit notification: Filed within 10 days of the exit date.
- Withholding tax and social security premium return: Wage and premium details are reported every month on this return.
The social security institution imposes administrative fines for late notifications. To see staff costs in advance, use our gross–net salary calculator, and for employee exits our severance and notice pay calculator.
The busiest periods of the year
- March: Annual income tax returns and February’s monthly returns fall in the same month.
- April: Corporate tax returns are filed.
- May, August, November: Provisional tax periods overlap with monthly returns.
- July: The second instalment of annual income tax is paid.
- December–January: Year-end closing, inventory and preparations for the new year.
Does the fiscal holiday affect filing dates?
A fiscal holiday (mali tatil) applies every year from 1 to 20 July. Some filing and notification deadlines that fall within this period are extended for a set time from the day after the fiscal holiday ends. However, the fiscal holiday does not always extend tax payment deadlines, and its scope may change with periodic regulations. So the safest approach is to confirm July dates separately with your financial advisor.
5 tips for never missing a filing date
- Send documents weekly: The end-of-month rush is the main source of errors.
- Ask your financial advisor for the accrual details: Find out the amount payable before the deadline.
- Keep a separate account for tax: Set aside part of every payment received for tax and premiums.
- Set calendar reminders: Add the 26th and 28th to your phone as recurring reminders.
- Follow official announcements: Deadline extensions are announced by the Revenue Administration.
What happens if a return is filed late?
An irregularity penalty is imposed for returns not filed on time, and late payment interest accrues if the tax is not paid on time. Where there is a loss of tax, a tax loss penalty may also apply. For errors you discover yourself, voluntary disclosure (pişmanlık) can also be considered. You can see the possible cost of a delay with our late payment interest calculator.
If you are a new business, we also explain which returns you will face in our articles What You Need to Open a Sole Proprietorship and Setting Up a Limited Company in Ankara. For e-document obligations, take a look at our e-Ledger and e-Invoice Guide.
Tailor the filing calendar to your business
Every business’s calendar is different. A sole proprietorship without staff may not file a withholding return, while a business that pays rent or buys freelance services must file one because of withholding tax. Taxpayers under the simplified procedure do not file VAT returns, and limited companies file a corporate tax return instead of an annual income tax return. So the most practical approach is to simplify the general calendar according to your own obligations.
Ask your financial advisor for a personalised annual calendar at the start of the year and add it to your phone’s calendar. Asking to be told payment amounts at least a few days in advance also makes your cash planning easier.
Closing the file a week before the deadline is worth more than scrambling on the day. Tax offices in Ankara accept electronic returns, so most taxpayers no longer queue with paper. Downloading the assessment slip and choosing the payment channel in advance still softens the last-day system congestion. For employers, the withholding return and the social security notification can fall in the same week. Seeing both on one list stops you paying one and forgetting the other. In a tax consulting meeting we can slim the annual filing map down to your own activity.
Frequently asked questions
On which day of the month is the VAT return filed?
The VAT return is filed by the evening of the 28th of the month following the relevant period, and the tax is paid on the same day. If the deadline falls on a public holiday, it moves to the next working day.
When is the withholding tax return filed?
For monthly filers, the withholding tax and social security premium return is filed by the 26th of the following month. Businesses that do not employ staff but withhold tax also file this return.
How many times a year is the provisional tax return filed?
Three times a year: 17 May, 17 August and 17 November. No provisional tax return is filed for the fourth period.
When is the annual income tax return filed?
The annual income tax return for the previous year is filed in March. The tax calculated is paid in two equal instalments, in March and July.
Do I need to file returns even if I have no sales?
Yes. As long as your tax registration continues, the relevant returns must be filed even without sales. Otherwise an irregularity penalty may apply.
What happens if the filing deadline falls on a weekend?
If the deadline falls on a public holiday or weekend, it is extended to the end of the next working day. Even so, because the system gets busy, it is best not to leave it to the last day.
Final word
The filing calendar may look confusing at first, but it actually follows a pattern that repeats every month and every year. Simply remembering the 26th, the 28th and the 17th prevents most penalties.
At Ankara Muhasebecim, we track all your filing and notification dates for you and tell you the amount payable before the deadline. You can review our accounting and tax consulting services or get in touch with our office in Kızılay.
Ask our advisor for an assessment tailored to your situation.
