Kurumlar Vergisi Oran Artışı – İngilizce Versiyonu

Sirküler No: 2021 / 66

Tarih: 22.04.2021

The current corporation income tax rate is 20% in Turkey for the 2021 tax year. This rate was 22% for fiscal years 2018, 2019 and 2020 temporarily.

Amendment of the Law on Collection Procedures of Public Receivables No. 7316 and Other Certain Laws has been promulgated in the Official Gazette dated April 22, 2021, and numbered 1462.

The rate of corporation income tax is applied at the rate of 25% for the 2021 tax year and 23% for the 2022 tax year. Below rates are going to be applied for 2021;

Tax Rate for 1st Quarter of 2021:           20%

Tax Rate for 2nd Quarter of 2021:          25%

Tax Rate for 3rd Quarter of 2021:           25%

Tax Rate for 4th Quarter of 2021:           25%

Kind Regards

Our explanations provided above include general information on the subject. No responsibility can be claimed against Rödl & Partner due to the implications arising from the context of this document.

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