🇹🇷 Turkey: Annual Income Tax Declaration – 2025

Overview

In Turkey, salary income is generally taxed at source through payroll withholding by the employer. However, under Turkish tax regulations, certain employees are required to file a personal annual income tax return in addition to the standard payroll process.

This article explains when an employee may need to file, what can be deducted, and the boundaries of employer responsibility.

Important: The annual income tax declaration is the personal responsibility of the employee. It is not managed by the employer or by RemoFirst as the payroll provider.

Who May Need to File?

The obligation to file an annual tax return depends on the employee's income sources and total earnings during the calendar year. Below are the three main scenarios:

1. Income from a single employer

An employee who received salary from only one employer during 2025 must file if their total annual salary exceeds TRY 4,300,000.

2. Income from multiple employers

An employee who received salary from more than one employer must file if:

• Their combined income from all employers exceeds TRY 4,300,000, or

• Income received from the second employer onward exceeds TRY 330,000

3. Income not subject to payroll withholding

If an employee received income from a foreign employer that did not apply Turkish tax withholding, this income may need to be declared regardless of the amount.

Why Does This Filing Exist?

The annual declaration process allows the Turkish Revenue Administration (Gelir İdaresi Başkanlığı) to:

• Identify employees earning income from multiple sources

• Verify that all taxable income has been properly accounted for

• Collect any additional tax due beyond what was withheld through payroll

Possible Deductions

Employees who are required to file may be eligible to deduct certain expenses from their taxable income, within the limits established by Turkish tax law. Common deductible items include:

Taxes already withheld through payroll can be offset against the final tax liability calculated in the annual return, reducing or eliminating any additional amount owed.

Scope of Employer and RemoFirst Responsibility

RemoFirst's role is limited to ensuring that payroll taxes are correctly withheld and remitted each month in line with Turkish regulations. The annual declaration, if required, must be handled directly by the employee.

Important Notes

• Income thresholds (TRY 4,300,000 and TRY 330,000) are set annually by the Turkish Revenue Administration and may change each year.

• This article reflects thresholds applicable to 2025 income.

• Employees should consult a qualified tax advisor or the Turkish Revenue Administration directly if they are unsure whether they have a filing obligation.

Frequently Asked Questions

Does my employer file on my behalf? 

No. The annual income tax declaration is entirely the employee's personal responsibility. Your employer's obligation is limited to withholding and remitting payroll taxes monthly.

If I only have one employer and earn below TRY 4,300,000, do I need to do anything? 

In most cases, no. Your tax obligation will have been fully settled through payroll withholding. However, if you have other income sources outside of employment, you should verify your position with a tax professional.

Where do I file? 

Declarations are submitted through the Turkish Revenue Administration's online portal (İnteraktif Vergi Dairesi) at gib.gov.tr.

What is the filing deadline? 

The annual income tax return for 2025 income is typically due in March 2026. Employees should confirm the exact deadline with the Turkish Revenue Administration, as dates may shift.

This article is provided for informational purposes only and does not constitute tax or legal advice. Employees with questions about their personal filing obligations should consult a qualified tax advisor.