Tax
Provisional Tax in Türkiye: 2026 Rates and Calculation
A practical explanation of provisional tax periods, 2026 rates, taxable-profit adjustments, prior instalments and year-end offsetting.
Key takeaways
- Provisional tax is an advance payment against annual income or corporate tax, not a separate final tax.
- For 2026 the general corporate provisional-tax rate is 25%; specified financial and payment institutions are generally subject to 30%.
- Qualifying individual business/professional income uses a 15% provisional rate.
- Accounting profit must be adjusted for non-deductible expenses, exemptions and fiscal rules.
- Prior provisional tax is credited in the annual return subject to the legal conditions.
Important information
This article provides general information and is not legal, tax or investment advice. The outcome depends on the facts, the parties and current legislation.
2026 rates
| Taxpayer | Rate |
|---|---|
| Income-tax taxpayer within provisional-tax scope | 15% |
| General corporate taxpayer | 25% |
| Banks and specified financial/payment-sector entities | 30% |
Calculation bridge
| Step | Illustrative amount |
|---|---|
| Accounting profit | 1,000,000 |
| Add non-deductible expenses | +100,000 |
| Deduct qualifying exemption/adjustment | −50,000 |
| Provisional tax base | 1,050,000 |
| Tax at 25% | 262,500 |
| Less prior eligible provisional tax | As applicable |
Close the period before calculating
- Post sales, purchases, payroll and bank movements
- Reconcile inventory, fixed assets and foreign currency
- Separate deductible and non-deductible items
- Document exemptions, incentives and prior losses
- Reconcile withholding and earlier instalments
- Update the cash forecast for the payment date
Period and year-end logic
Provisional tax is calculated for the statutory cumulative periods during the year. Each close should include the current cumulative tax base and eligible earlier provisional tax so that an instalment is not counted twice. The annual return then determines final income or corporate tax and credits eligible provisional tax paid under the legal rules.
A payment forecast should separate the accounting close date, return due date and payment date. Any extension is period-specific and should not be treated as a permanent calendar change.
Tax-adjustment file
| Adjustment | Evidence | Review |
|---|---|---|
| Non-deductible expense | Invoice, purpose and account detail | Correct tax add-back |
| Depreciation | Fixed-asset register | Rate, useful life and disposal |
| Prior losses | Prior returns and expiry analysis | Eligibility and amount |
| Exemption/incentive | Certificate and calculation | Conditions satisfied |
| Foreign currency | Balance and valuation list | Correct rate and period |
Management use
A provisional-tax close is also an early warning for annual tax and cash. Compare accounting profit, taxable profit and operating cash. A rising tax base with weak cash may indicate slow collections, inventory build-up or non-cash income and requires funding action before the due date.
Frequently asked questions
Is provisional tax an extra tax?
No. It is an advance payment that is generally credited against the annual income or corporate tax calculated.
Can it be calculated from bank cash flow?
No. It is based on taxable profit and requires an accounting and tax close.
Is provisional tax paid again in the annual return?
Advance tax paid during the year is generally credited against the annual tax subject to the applicable rules. The final annual calculation determines any balance or potential credit.
Why does provisional taxable profit differ from management profit?
Timing, non-deductible expenses, tax incentives, valuation and management adjustments can create differences. A documented bridge should explain them.
Official sources
Legislation last reviewed: 1 August 2026
Mikail Ege
Certified Public Accountant · SMMM
Mikail Ege works across accounting, tax, financial reporting, financial advisory, fintech and payment institutions.
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