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    Tax Calendar 2026

    View important tax declaration and payment dates

    This tax calendar for businesses operating in the Turkish Republic of Northern Cyprus contains all important tax declaration and payment dates for 2026. It helps you fulfil your VAT, corporate tax, income tax, social insurance premiums and other legal obligations on time. Filter by year and month, or search by tax type.

    Filters

    DateDayTax TypeTypeFrequency
    15/07/2026WednesdayP.A.Y.E (Wage Tax Withholding)DeclarationMonthly
    15/07/2026WednesdayBanking and Insurance Transactions Tax (B.S.İ.V)DeclarationMonthly
    15/07/2026WednesdayRental WithholdingDeclarationMonthly
    15/07/2026WednesdayPersonal Deposit Withholding (TL)DeclarationMonthly
    15/07/2026WednesdayPersonal Deposit Withholding (Foreign Currency)DeclarationMonthly
    15/07/2026WednesdayCorporate Deposit Withholding (TL)DeclarationMonthly
    15/07/2026WednesdayCorporate Deposit Withholding (Foreign Currency)DeclarationMonthly
    15/07/2026WednesdayCasino WithholdingsDeclarationMonthly
    15/07/2026WednesdayP.A.Y.E (Wage Tax Withholding)PaymentMonthly
    15/07/2026WednesdayBanking and Insurance Transactions Tax (B.S.İ.V)PaymentMonthly
    15/07/2026WednesdayRental WithholdingPaymentMonthly
    15/07/2026WednesdayPersonal Deposit Withholding (TL)PaymentMonthly
    15/07/2026WednesdayPersonal Deposit Withholding (Foreign Currency)PaymentMonthly
    15/07/2026WednesdayCorporate Deposit Withholding (TL)PaymentMonthly
    15/07/2026WednesdayCorporate Deposit Withholding (Foreign Currency)PaymentMonthly
    15/07/2026WednesdayCasino WithholdingsPaymentMonthly
    15/07/2026WednesdaySocial Insurance PremiumsPaymentMonthly
    20/07/2026MondayCorporate Value Added Tax (VAT)DeclarationMonthly
    20/07/2026MondayCorporate VAT (Tax Representative)DeclarationMonthly
    20/07/2026MondayGaming Service TaxDeclarationMonthly
    20/07/2026MondayMutual Betting Games TaxDeclarationMonthly
    20/07/2026MondaySpecial Communication TaxDeclarationMonthly
    20/07/2026MondayCorporate Value Added Tax (VAT)PaymentMonthly
    20/07/2026MondayCorporate VAT (Tax Representative)PaymentMonthly
    20/07/2026MondayGaming Service TaxPaymentMonthly
    20/07/2026MondayMutual Betting Games TaxPaymentMonthly
    20/07/2026MondaySpecial Communication TaxPaymentMonthly
    20/07/2026MondayProvident Fund InvestmentPaymentMonthly
    27/07/2026MondayPersonal Value Added Tax (VAT)DeclarationMonthly
    27/07/2026MondayPersonal VAT (Tax Representative)DeclarationMonthly
    27/07/2026MondayPersonal Value Added Tax (VAT)PaymentMonthly
    27/07/2026MondayPersonal VAT (Tax Representative)PaymentMonthly
    31/07/2026FridayReserve Fund ContributionPaymentMonthly

    2026 North Cyprus tax rates at a glance

    The current rates and amounts businesses need most. Use our calculators for a detailed figure.

    10%Corporate TaxOn company profit
    10% to 37%Income TaxProgressive tariff
    10%VAT (general)General rate; reduced 0% and 5%
    13% + 19%Social InsuranceEmployee share + employer share
    4% + 4%Provident FundEmployee share + employer share
    15%Corporate WithholdingOn distributed profit
    655,000 TLPersonal AllowanceAnnual tax free amount

    Tax types explained

    The 15th of each month

    • P.A.Y.E (Wage Tax Withholding)Withholding

      Declaration and payment of the income tax employers withhold from staff salaries.

    • Banking and Insurance Transactions Tax (B.S.İ.V)Other

      Declaration and payment of the tax charged on banking and insurance transactions.

    • Rental WithholdingWithholding

      Declaration and payment of the withholding deducted from business and residential rent.

    • Personal Deposit Withholding (TL)Withholding

      Withholding on interest from personal Turkish Lira deposits, declared and paid monthly.

    • Personal Deposit Withholding (Foreign Currency)Withholding

      Withholding on interest from personal foreign currency deposits, declared and paid monthly.

    • Corporate Deposit Withholding (TL)Withholding

      Withholding on interest from corporate Turkish Lira deposits, declared and paid monthly.

    • Corporate Deposit Withholding (Foreign Currency)Withholding

      Withholding on interest from corporate foreign currency deposits, declared and paid monthly.

    • Casino WithholdingsWithholding

      Declaration and payment of the withholdings charged on casino earnings and transactions.

    • Social Insurance PremiumsSocial Security

      Monthly premiums employers pay to the Social Insurance Department for their staff.

    The 20th of each month

    • Corporate Value Added Tax (VAT)VAT

      Declaration and payment of VAT companies charge on their sales of goods and services.

    • Corporate VAT (Tax Representative)VAT

      VAT declared and paid by companies acting as a tax representative.

    • Gaming Service TaxGaming

      Declaration and payment of the tax on games of chance services.

    • Mutual Betting Games TaxGaming

      Declaration and payment of the tax on mutual betting games.

    • Special Communication TaxCommunication

      Declaration and payment of the special tax on electronic communication services.

    • Provident Fund InvestmentSocial Security

      Monthly payment made to the Provident Fund on behalf of employer and employee.

    The 27th of each month

    • Personal Value Added Tax (VAT)VAT

      Declaration and payment of VAT charged by individual taxpayers on their sales.

    • Personal VAT (Tax Representative)VAT

      VAT declared and paid by individuals acting as a tax representative.

    End of the month

    • Reserve Fund ContributionSocial Security

      Monthly contribution payment made to the Reserve (Provident) Fund.

    Annual and periodic obligations

    The exact day of the items below can change from year to year, so they are given at month level. Contact us to confirm a date.

    Annual Personal Income Tax ReturnIncome Tax

    Filing: end of the 4th month (April)

    The annual return in which individuals declare the prior year income. For calendar year taxpayers it is filed by the end of April.

    Personal Income Tax InstallmentsIncome Tax

    Payment: 31 July and 30 November

    Annual income tax paid in two installments, the first by 31 July and the second by 30 November.

    Corporate Income Tax ReturnCorporate Tax

    Filing: end of April · Payment: 31 May and 31 October

    The annual return in which companies declare the prior accounting period profit. Filed by the end of April and paid in two installments.

    Stamp DutyOther

    Monthly for continuous filers

    Duty charged on contracts and documents. Continuous filers declare and pay a month of documents in the following month.

    Immovable Property TaxOther

    Two installments, May and November

    The annual property tax paid by owners of immovable property, usually collected in two installments.

    Motor Vehicle (Road) TaxOther

    Two installments a year

    The annual vehicle and road tax paid by motor vehicle owners, usually paid in two installments.

    How and where to file

    In North Cyprus, tax, social insurance and the Provident Fund are filed and paid to separate offices. Tax returns can be filed online through the Internet Tax Office.

    Internet Tax Office With a username and password from the Revenue and Tax Office you can file and pay your returns online.
    Revenue and Tax OfficeIncome tax, corporate tax, VAT and withholdingsVisit site Social Insurance DepartmentSocial insurance premiumsVisit site Provident Fund DepartmentProvident Fund investments and contributionsVisit site

    What happens if you file or pay late?

    A delay surcharge applies to public receivables not paid on time. The current rate is 5% for the first month and 4% for each following month (effective 1 September 2024). Filing a return late can also lead to penalties and assessment by the office.

    Delay surcharge and deferral interest rates change often by Council of Ministers decision. Check the official announcements for the current rate.

    Related calculators

    Work out the amounts you will declare in seconds. All are up to date with 2026 North Cyprus rates.

    Salary (gross/net)Work out net pay from gross, with social insurance and income tax deductions, the Provident Fund contribution and the total employer cost. 2026 rates.Income taxCalculate progressive annual income tax with the personal allowance and family deductions. 2026 brackets.Corporate taxCalculate corporate tax (10%) and the income withholding (15%) on company profit, and see the after-tax net.Notice payWork out the statutory notice period and notice compensation from your length of service. Employment Law 22/1992.

    Useful official links

    This calendar is for general information and may change with current legislation. Dates that fall on a weekend move to the next business day, and dates on official public holidays are deferred by the relevant office. Contact us for exact dates and amounts.

    Frequently asked questions

    When is the VAT return filed in North Cyprus?

    Corporate VAT is declared and paid on the 20th of each month and personal VAT on the 27th. If the date falls on a weekend it moves to the next business day.

    When are wage tax withholding and social insurance premiums due?

    Wage tax withholding (P.A.Y.E) and social insurance premiums are declared and paid on the 15th of each month.

    What happens if a declaration or payment date falls on a weekend?

    Dates that fall on a weekend move to the next business day. Dates on official public holidays are deferred by the relevant office.

    When is the corporate tax return filed?

    The annual corporate income tax return is filed by the end of the 4th month after the period (end of April for a calendar year). Payment is made in two installments, on 31 May and 31 October.

    What is the VAT rate in North Cyprus?

    The general VAT rate is 10%. Reduced rates of 0% and 5% apply to certain basic goods and services. The rates are set by the VAT Law and its regulation.

    What happens if tax or premiums are paid late?

    A delay surcharge applies to amounts not paid on time. The current rate is 5% for the first month and 4% for each following month (effective 1 September 2024). Rates can change by Council of Ministers decision.

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