Third provisional income and corporate tax, 2026

What the notice covers

Turkish provisional tax (geçici vergi) is how income-tax and corporate-tax payers declare year-to-date profit in four instalments. It is not VAT, it is not the withholding return, and it is not the annual income or corporate return.

The September 2026 Revenue Administration notice is a period-close reminder for the third instalment. This English page is the framework the Antalya desk applies to the file.

Period and deadline

• Period: 1 July 2026 – 30 September 2026
• Return due: 17 November 2026 (the 17th of the second month after the period)
• Payment: the same statutory window as the return, unless a public holiday moves the day

If 17 November is a public holiday, the Revenue calendar — not this page — moves the date to the next business day.

Who files

• Income-tax payers who keep books on the balance-sheet method
• Corporate-tax payers, including limited and joint-stock companies
• Non-resident companies with a Turkish permanent establishment, on the profit attributable to that establishment

Income-tax payers on the operating-account method, and regimes expressly excluded on the GIB form, generally do not file this return. That exclusion is read from the file, not from a headline.

What the working paper must show

Before the return is drafted the desk ties the trial balance through 30 September, exemptions and reliefs claimed year to date, remaining loss carry-forwards, and provisional tax already paid in the first and second periods. A treaty credit on this return is only claimed when the residence certificate and the contract are already in the vault.

On hospitality and construction files, foreign-exchange and progress-billing differences have to hit the trial balance before provisional tax is written. August VAT close (28 September) is a different queue.

Foreign-owned and Dubai-desk companies

A treaty credit is not written while the papers are missing. Free-zone and FZE movements are mapped to the Antalya journal first. A Dubai movement that never hits the Turkish books is not in the provisional pack.

What this office does

The file is queued in October, after September books close. The client sees the pack in the portal. Figures are taken from the ledger, not from this memo.