Investment Guide

Income Tax Return, Place and Time of Payment

Income Tax Return, Place and Time of Payment

   Income tax return is a statement showing the income and tax levy to be realized. The relevant declaration can be accessed through the Revenue Administration website. Annual income tax returns are issued from the beginning of March of the following year until the evening of the 25th day. If the income consists only of commercial earnings determined in a simple manner, it is given from the beginning of February to the evening of the 25th day of the following year.

    The income tax is paid in two installments. If the income does not consist only of commercial earnings determined in a simple manner, the first installment is paid until the end of March and the second installment is paid until the end of July. If the income consists only of commercial earnings determined in a simple manner, the first installment is paid until the end of February and the second installment is paid until the end of June.

    Income tax payers ' payments are made to the tax offices where they reside, to the tax offices where their businesses are connected, or through banks.

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