How is Corporate Tax Calculated?
2025 Yılı Güncel Bilgiler
- General Corporate Tax Rate: %25
- Incentive Businesses: %20
- Dividend Withholding Tax: %10
- Temporary Tax Periods: 3 months each
Important Notes
- Corporate tax is calculated on annual profit
- If 3 months profit is entered, it will automatically be converted to annual profit
- Temporary tax is paid every 3 months
- 10% withholding tax is deducted from dividend distribution
Calculation Formulas:
Annual Profit = Commercial Profit × 4 (if 3 months old)
Corporate Tax = Annual Profit × Tax Rate
Temporary Tax = Corporate Tax ÷ 4
Net Profit = Annual Profit - Corporate Tax
Dividend Withholding Tax = Net Profit × 10%
Distributable Profit = Net Profit - Profit Share Withholding