2026 Tax Calendar of Türkiye

Outsourcing is a concept that can be defined as “the use of external resources.” In business management, it is a method where companies delegate responsibilities outside their core business to professional companies specializing in specific areas, allowing the company to focus on its main business.

With outsourcing services, companies can save costs and time, maximize business efficiency, and thus increase their profitability. Therefore, in today’s rapidly evolving technological landscape and changing service standards, many companies are opting for outsourcing to focus on their core business and obtain higher-quality services in other areas. Outsourcing reduces costs in many areas, primarily personnel and communication, allowing companies to concentrate on their principle activities and gain a stronger competitive edge in their sectors.

Additionally, the tax legislation is rapidly changing both domestically and globally, requiring close monitoring to ensure compliance and avoid/mitigate any tax exposures or challenges during tax audits.

BeOne CPA Services offer outsourcing support to companies to reduce costs, minimize potential risks, save time, and improve the quality of core services in rapidly evolving and changing economic conditions.

The main benefits of these services to companies:

• Cost Effectiveness

High-cost items such as training, software licenses, keeping up with current legislation, and the need for qualified personnel in HR and accounting departments can be eliminated through outsourcing. All processes are managed more cost-effectively with external expertise, without the need tocreate a separate internal resource for accounting and payroll solutions.

• Time Planning

Thanks to time schedules aligned with payment deadlines, timekeeping, accounting, and payroll closing dates, all processes are carried out in a planned manner. This allows HR departments to dedicate more time to their own work.

• Tax and Accounting Compliance

Specialized accounting and payroll service providers minimize the risk of errors in accounting and payroll calculations thanks to their up-to-date knowledge of regulations and technical infrastructure. This ensures trust in both employee-employer relations and liaison with legal authorities.

• Continuity of Our Services and Stability of Teams

Outsourcing companies can maintain uninterrupted accounting and payroll processes even during periods of staff shortages or vacations. This prevents service interruptions and ensures that accounting and payroll management always proceeds as planned.

• Speed and Consistency

Thanks to expert staff and robust technological infrastructure, even the most complex accounting and payroll processes are handled quickly and consistently. This guarantees that processes are completed on time and without any deficiencies.

The main services provided by an SFA in Türkiye are Corporate Income Tax Certification Services. The purpose of the services is to ensure correctness of the corporate income tax base and the tax amount calculated and declared by the company.

Corporate Income Tax Certification Services are carried out in accordance with Law No. 3568 and generally comprise the following:

• Certification of the corporate income tax return and financial statements attached thereto, which will be submitted to the tax authority and checking compliance with the generally accepted accounting principles and standards in Türkiye,
• Preparation of the official corporate income tax return certification report to be submitted to the tax office within two months following the deadline for the corporate income tax return filing.

The scope of corporate income tax return certification services comprises:

• Tax auditing of statutory accounts to check compliance with the Tax Procedures Code
• Reviewing compliance of the accounting system in accordance with the Turkish Accounting System Application General Communiques
• Reviewing statutory books and documentation for compliance with the Turkish Tax Procedures Code
• Compliance check visits on a quarterly basis to ensure correctness of the computation of the advance corporate income tax return base and submission of the return
• Checking the accuracy of the year-end calculations and valuations affecting  the determination of the corporate income tax liabilities,
• Checking disallowable and deductible expenses in the determination of the corporate income tax base
• Submission of the corporate income tax return certification report to the tax office

The main benefits of these services to companies:

• The priority of being inspected by the tax inspectors is normally given to other taxpayers that do not receive such services, unless the companies are denounced for fraud
• Continuous review of accounting and tax applications
• Efficient and ongoing advisory
• Supporting finance, accounting and tax teams with an objective view,
• Value adding services,
• Training opportunities/sessions,
• Updates to top management regarding the company’s tax applications and ways of enhancing tax efficiency

The services are carried out in accordance with Law No. 3568 and generally comprise the following:

• Checking the accuracy of the refundable VAT amount based on statutory records and effective legislation
• Preparing the VAT Refund Certification Report to be submitted to the relevant tax office

Sworn Fiscal Advisor certification requirement introduced for tax exemptions and deductions starting 2025 and onwards

With General Communique on the Law on Certified Public Accountancy and Sworn-in Certified Public Accountancy No. 49 income and corporate income taxpayers are required to submit a sworn-in certification report to the Turkish Revenue Administration to benefit from several tax exemptions, deductions and other matters detailed in the Communique. The list of exemptions/deductions and applications that are subject to sworn-in certification obligation is provided in the annex below.

Сertification services have become more useful and beneficial for taxpayers. Taxpayers that received a sworn-in certification report, wherein a section is provided as detailed in the above mentioned Communique, do not need to submit separate sworn-in certification reports.

Sworn Fiscal Advisor Certification Requirement regarding the verification of whether or not the input VAT borne within the scope of certain imports is disallowed

Taxpayers are required to verify that some VAT is not allowed to be deducted through the submission of a sworn fiscal report as stated in VAT Communique No. 57. These are protection measures and means of prevention of unfair competition in imports.

Annual income tax return exemptions/deductions and applications that are subject to sworn-in certification obligation:

1. Exemption on Industrial Property Rights
2. Exemption on Income Derived from the Operation and Transfer of Vessels Registered in the Turkish International Ship Registry
3. Exemption on Income Earned in Free Zones
4. Exemption on Income Earned in Technology Development Zones
5. Income Deduction for Software, Engineering, Education, and Health Services Provided Abroad
6. Reduced Income Tax Application
7. R&D and Design Deductions
8. Investment Allowance Exemption (except for those that are subject to WHT as per Temporary Article 61 of Income Tax Code)
9. “Other Deductions” and “Other Exemptions” on the Annual Individual Income Tax Return

Corporate income tax return exemptions/deductions and applications that are subject to sworn-in certification obligation:

1. Foreign Participation Exemption
2. Exemption on Capital Gains from the Sale of Foreign Participation Shares
3. Exemption on Share Premium Gains
4. Income Exemption for Real Estate Investment Funds or Trusts (specified scope of exemption)
5. Exemption on Capital Gains from the Sale of Immovables/Participation Shares
6. Exemption on Income derived from Construction, Repair, Assembly, and Technical Services Provided Abroad
7. Exemption on Industrial Property Rights
8. Exemption on Income Derived from the Operation and Transfer of Vessels Registered in the Turkish International Ship Registry
9. Exemption on Income Derived in Free Zones
10. Exemption on Income Derived in Technology Development Zones
11. Exemption on Income Derived by Research Infrastructures from R&D and Innovation Activities
12. R&D Deduction
13. Income Deduction for Software, Engineering, Education, and Health Services Provided Abroad
14. Notional Interest Deduction
15. Reduced Application of the Corporate Income Tax Rate/Reduced Corporate Income Tax Application
16. Local and Global Minimum Top-up Corporate Income Tax Application
17. R&D and Design Deductions
18. Techno-enterprise Capital Support Deduction
19. Technopark Capital Support Deduction
20. Investment Allowance Exemption (except for those that are subject to WHT as per Temporary Article 61 of the Income Tax Code)
21. “Other Deductions” and “Other Exemptions” on the Corporate Income Tax Return