Who Should File an Income Tax Return?

Filing an annual income tax return is one of the most critical steps for people earning income in Türkiye to meet their tax obligations. Working through the process with specialized professionals in the field is important to ensure these obligations are fulfilled completely. In this week’s blog post, we reviewed the income tax return filing obligations.

What Is an Income Tax Return?

An income tax return is the official document filed by income tax taxpayers to declare the income they earned within a calendar year. This return is prepared in accordance with the provisions specified in the GVK. The income tax return enables taxpayers to report their taxable income, deductions and exemptions, expenses, and other tax-related information completely and accurately.

Income tax returns are prepared by natural persons. The content of the income tax return varies depending on the type, amount, and other criteria set forth in the legislation for the income items earned by taxpayers during the taxation period. The declared information serves as the basis both for calculating income tax and for fulfilling related tax obligations.

Who Is Required to File an Income Tax Return?

According to the Income Tax Law, those who have any of the following 7 different types of income are obligated to pay income tax:

• Commercial profits,

• Agricultural profits,

• Employment income,

• Self-employment income,

• Rental income (real estate capital income),

• Movable capital income such as interest and dividends,

• Other income and earnings such as capital gains and incidental income.

In Türkiye, natural persons are required to file an annual income tax return based on the income they earn. However, not every type of income automatically creates a filing obligation. Whether a filing obligation exists may vary depending on factors such as the type, nature, amount, and source of the income. The cases in which filing an income tax return is mandatory are as follows:

Rental Income (Real Estate Capital Income)

People who earn rental income from their residential properties or business premises are required to file an income tax return if they exceed the following thresholds:

• In 2025, annual residential rental income exceeding 47,000 TL,

• For business premises rentals, gross rental income exceeding 230,000 TL even if the rent has been taxed through withholding,

If individuals earn rental income from more than one property, these thresholds are calculated based on the total rental income.

Self-Employment Income

Individuals engaged in self-employment are required to file an annual income tax return. Lawyers, engineers, certified public accountants, doctors, dentists, software developers, artists, and consultants fall within this scope. Self-employed individuals are also required to keep a profit ledger, taking into account the gross income, expenses, and depreciation they incur during a specific taxation period. The annual income tax return is prepared based on net profit.

Those Earning Commercial Income

Those who earn commercial income under the balance sheet method or business account basis, as well as small tradespeople and artisans taxed under the simplified method such as barbers, grocers, and greengrocers, are required to file an annual income tax return.

Income Earned from Abroad

Persons residing in Türkiye and considered full taxpayers are required to declare the income they earn both domestically and abroad. If there is a double taxation avoidance agreement with the country where the income was earned, taxes paid abroad may be credited in Türkiye.

Incidental (One-Time) Income

A return must be filed in the event of a one-time sale of goods or real estate, the sale of inherited belongings, or if competition and prize income exceeds the specified exemption threshold. For 2025, this threshold is 280,000 TL.

Those Receiving Salary from Multiple Employers

A filing obligation arises if the total salary received exceeds the salary from the primary employer, or if the amount received from the second employer exceeds 330,000 TL. Similarly, a return must also be filed if the total salary received exceeds 4,300,000 TL. Salaries received from a single employer and taxed through withholding do not create a filing obligation.

How to File an Income Tax Return?

An income tax return can be filed through the pre-filled return system on the GİB (Revenue Administration) website. The steps you need to follow to file an income tax return are as follows:

• Go to www.gib.gov.tr,

• Navigate to the “Pre-Filled Return System” tab,

• Log in with your e-Government password,

• Select the income type and review the information in the system,

• Approve the declaration and receive your assessment notice.

It is also possible to file the income tax return through your certified public accountant. 

Üstad, which enables you to manage your accounting and tax processes from a single platform, matches you with the most suitable certified public accountant in areas requiring sector-specific expertise. Your certified public accountant gets back to you within 2 hours at the latest and manages the process on your behalf. By working with Üstad’s experienced team of certified public accountants, you can file your income tax return quickly.