Revenue Administration Publishes Guidelines for Annual Declarations of Income Taxpayers
According to the Income Tax Law No. 193, the income of real persons is subject to income tax. In order for the income of real persons to be subject to tax, these incomes must be included in one of the classes of commercial income, agricultural income, wage, self-employment income, real estate capital income, movable capital income and other income and income in the aforementioned Law.
Income tax returns for the aforementioned earnings are submitted between March 1-31, 2022.
2021 income tax calculated on the annual income tax return to be submitted for the year 2021 earnings, in two equal installments in March and July of 2022;
- First installment with stamp duty on March 31, 2022,
- The second installment is due on August 1, 2022 (since July 31, 2022 is a public holiday),
must be paid until the date of the deadline.
The following Guides and Brochures for each income item have been prepared by the Revenue Administration for the benefit of income taxpayers when filing their annual income tax returns:
- Ready Declaration System Brochure
- Tax Guide for Taxpayers Receiving Rental Income
- Tax Guide for Taxpayers with Commercial Income
- Tax Guide for Wage Earner
- Tax Guide for Taxpayers Obtaining Movable Capital Income
- Guide to Taxation of Other Earnings and Income
- Income Tax Declaration Brochure for the Disposal of Real Estate within 5 Years
- Tax Guide for Taxpayers with Self-Employment Income
- Tax Guide for Taxpayers with Agricultural Income
- Rental Income Guide for Non-Residents in Turkey (Narrow Taxpayers)
- The Guidebook On Rental Incomes For Non-Resident Taxpayers
