Tax Calendar

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 fulfill your VAT, corporate tax, income tax, social security premiums and other legal obligations on time.

May 2026 Tax Obligations

The taxes and declaration dates due this month are shown in detail in the table below. Payment and declaration dates falling on weekends are automatically postponed to the next business day.

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Date	Day	Tax Type	Type	Frequency
15/05/2026	Friday	P.A.Y.E (Wage Tax Withholding) Declaration	Declaration	Monthly
15/05/2026	Friday	P.A.Y.E (Wage Tax Withholding) Payment	Payment	Monthly
15/05/2026	Friday	B.S.İ.V Declaration	Declaration	Monthly
15/05/2026	Friday	B.S.İ.V Payment	Payment	Monthly
15/05/2026	Friday	Rental Withholding Declaration	Declaration	Monthly
15/05/2026	Friday	Rental Withholding Payment	Payment	Monthly
15/05/2026	Friday	Individual Deposit Withholding (TL) Declaration	Declaration	Monthly
15/05/2026	Friday	Individual Deposit Withholding (TL) Payment	Payment	Monthly
15/05/2026	Friday	Individual Deposit Withholding (Foreign Currency) Declaration	Declaration	Monthly
15/05/2026	Friday	Individual Deposit Withholding (Foreign Currency) Payment	Payment	Monthly
15/05/2026	Friday	Corporate Deposit Withholding (TL) Declaration	Declaration	Monthly
15/05/2026	Friday	Corporate Deposit Withholding (TL) Payment	Payment	Monthly
15/05/2026	Friday	Corporate Deposit Withholding (Foreign Currency) Declaration	Declaration	Monthly
15/05/2026	Friday	Corporate Deposit Withholding (Foreign Currency) Payment	Payment	Monthly
15/05/2026	Friday	Casino Withholdings Declaration	Declaration	Monthly
15/05/2026	Friday	Casino Withholdings Payment	Payment	Monthly
15/05/2026	Friday	Social Security with Premium Support	Payment	Monthly
20/05/2026	Wednesday	Corporate VAT Declaration	Declaration	Monthly
20/05/2026	Wednesday	Corporate VAT Payment	Payment	Monthly
20/05/2026	Wednesday	Corporate VAT Tax Responsible Declaration	Declaration	Monthly
20/05/2026	Wednesday	Corporate VAT Tax Responsible Payment	Payment	Monthly
20/05/2026	Wednesday	Gaming Service Tax Declaration	Declaration	Monthly
20/05/2026	Wednesday	Gaming Service Tax Payment	Payment	Monthly
20/05/2026	Wednesday	Mutual Betting Games Tax Declaration	Declaration	Monthly
20/05/2026	Wednesday	Mutual Betting Games Tax Payment	Payment	Monthly
20/05/2026	Wednesday	Special Communication Tax Declaration	Declaration	Monthly
20/05/2026	Wednesday	Special Communication Tax Payment	Payment	Monthly
20/05/2026	Wednesday	Social Security Payment	Payment	Monthly
20/05/2026	Wednesday	Provisional Corporate Tax (Subject to B.S.İ.V. and Ö.İ.V.) Declaration	Declaration	Quarterly
25/05/2026	Monday	Individual VAT Declaration	Declaration	Monthly
25/05/2026	Monday	Individual VAT Payment	Payment	Monthly
25/05/2026	Monday	Individual VAT Tax Responsible Declaration	Declaration	Monthly
25/05/2026	Monday	Individual VAT Tax Responsible Payment	Payment	Monthly
01/06/2026	Monday	Corporate Tax 1st Installment	Payment	Annual
01/06/2026	Monday	Provident Fund Payment	Payment	Monthly
01/06/2026	Monday	Provisional Corporate Tax (Subject to B.S.İ.V. and Ö.İ.V.) Payment	Payment	Quarterly

Date / Tax Type	Type	Frequency
15/05/2026 P.A.Y.E (Wage Tax Withholding) Declaration Friday	Declaration	Monthly
15/05/2026 P.A.Y.E (Wage Tax Withholding) Payment Friday	Payment	Monthly
15/05/2026 B.S.İ.V Declaration Friday	Declaration	Monthly
15/05/2026 B.S.İ.V Payment Friday	Payment	Monthly
15/05/2026 Rental Withholding Declaration Friday	Declaration	Monthly
15/05/2026 Rental Withholding Payment Friday	Payment	Monthly
15/05/2026 Individual Deposit Withholding (TL) Declaration Friday	Declaration	Monthly
15/05/2026 Individual Deposit Withholding (TL) Payment Friday	Payment	Monthly
15/05/2026 Individual Deposit Withholding (Foreign Currency) Declaration Friday	Declaration	Monthly
15/05/2026 Individual Deposit Withholding (Foreign Currency) Payment Friday	Payment	Monthly
15/05/2026 Corporate Deposit Withholding (TL) Declaration Friday	Declaration	Monthly
15/05/2026 Corporate Deposit Withholding (TL) Payment Friday	Payment	Monthly
15/05/2026 Corporate Deposit Withholding (Foreign Currency) Declaration Friday	Declaration	Monthly
15/05/2026 Corporate Deposit Withholding (Foreign Currency) Payment Friday	Payment	Monthly
15/05/2026 Casino Withholdings Declaration Friday	Declaration	Monthly
15/05/2026 Casino Withholdings Payment Friday	Payment	Monthly
15/05/2026 Social Security with Premium Support Friday	Payment	Monthly
20/05/2026 Corporate VAT Declaration Wednesday	Declaration	Monthly
20/05/2026 Corporate VAT Payment Wednesday	Payment	Monthly
20/05/2026 Corporate VAT Tax Responsible Declaration Wednesday	Declaration	Monthly
20/05/2026 Corporate VAT Tax Responsible Payment Wednesday	Payment	Monthly
20/05/2026 Gaming Service Tax Declaration Wednesday	Declaration	Monthly
20/05/2026 Gaming Service Tax Payment Wednesday	Payment	Monthly
20/05/2026 Mutual Betting Games Tax Declaration Wednesday	Declaration	Monthly
20/05/2026 Mutual Betting Games Tax Payment Wednesday	Payment	Monthly
20/05/2026 Special Communication Tax Declaration Wednesday	Declaration	Monthly
20/05/2026 Special Communication Tax Payment Wednesday	Payment	Monthly
20/05/2026 Social Security Payment Wednesday	Payment	Monthly
20/05/2026 Provisional Corporate Tax (Subject to B.S.İ.V. and Ö.İ.V.) Declaration Wednesday	Declaration	Quarterly
25/05/2026 Individual VAT Declaration Monday	Declaration	Monthly
25/05/2026 Individual VAT Payment Monday	Payment	Monthly
25/05/2026 Individual VAT Tax Responsible Declaration Monday	Declaration	Monthly
25/05/2026 Individual VAT Tax Responsible Payment Monday	Payment	Monthly
01/06/2026 Corporate Tax 1st Installment Monday	Payment	Annual
01/06/2026 Provident Fund Payment Monday	Payment	Monthly
01/06/2026 Provisional Corporate Tax (Subject to B.S.İ.V. and Ö.İ.V.) Payment Monday	Payment	Quarterly

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

15/05/2026

Friday

Declaration Monthly

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

15/05/2026

Friday

Payment Monthly

B.S.İ.V Declaration

15/05/2026

Friday

Declaration Monthly

B.S.İ.V Payment

15/05/2026

Friday

Payment Monthly

Rental Withholding Declaration

15/05/2026

Friday

Declaration Monthly

Rental Withholding Payment

15/05/2026

Friday

Payment Monthly

Individual Deposit Withholding (TL) Declaration

15/05/2026

Friday

Declaration Monthly

Individual Deposit Withholding (TL) Payment

15/05/2026

Friday

Payment Monthly

Individual Deposit Withholding (Foreign Currency) Declaration

15/05/2026

Friday

Declaration Monthly

Individual Deposit Withholding (Foreign Currency) Payment

15/05/2026

Friday

Payment Monthly

Corporate Deposit Withholding (TL) Declaration

15/05/2026

Friday

Declaration Monthly

Corporate Deposit Withholding (TL) Payment

15/05/2026

Friday

Payment Monthly

Corporate Deposit Withholding (Foreign Currency) Declaration

15/05/2026

Friday

Declaration Monthly

Corporate Deposit Withholding (Foreign Currency) Payment

15/05/2026

Friday

Payment Monthly

Casino Withholdings Declaration

15/05/2026

Friday

Declaration Monthly

Casino Withholdings Payment

15/05/2026

Friday

Payment Monthly

Social Security with Premium Support

15/05/2026

Friday

Payment Monthly

Corporate VAT Declaration

20/05/2026

Wednesday

Declaration Monthly

Corporate VAT Payment

20/05/2026

Wednesday

Payment Monthly

Corporate VAT Tax Responsible Declaration

20/05/2026

Wednesday

Declaration Monthly

Corporate VAT Tax Responsible Payment

20/05/2026

Wednesday

Payment Monthly

Gaming Service Tax Declaration

20/05/2026

Wednesday

Declaration Monthly

Gaming Service Tax Payment

20/05/2026

Wednesday

Payment Monthly

Mutual Betting Games Tax Declaration

20/05/2026

Wednesday

Declaration Monthly

Mutual Betting Games Tax Payment

20/05/2026

Wednesday

Payment Monthly

Special Communication Tax Declaration

20/05/2026

Wednesday

Declaration Monthly

Special Communication Tax Payment

20/05/2026

Wednesday

Payment Monthly

Social Security Payment

20/05/2026

Wednesday

Payment Monthly

Provisional Corporate Tax (Subject to B.S.İ.V. and Ö.İ.V.) Declaration

20/05/2026

Wednesday

Declaration Quarterly

Individual VAT Declaration

25/05/2026

Monday

Declaration Monthly

Individual VAT Payment

25/05/2026

Monday

Payment Monthly

Individual VAT Tax Responsible Declaration

25/05/2026

Monday

Declaration Monthly

Individual VAT Tax Responsible Payment

25/05/2026

Monday

Payment Monthly

Corporate Tax 1st Installment

01/06/2026

Monday (frontend.taxCalendar.adjusted)

Payment Annual

Provident Fund Payment

01/06/2026

Monday (frontend.taxCalendar.adjusted)

Payment Monthly

Provisional Corporate Tax (Subject to B.S.İ.V. and Ö.İ.V.) Payment

01/06/2026

Monday (frontend.taxCalendar.adjusted)

Payment Quarterly

Description

Declaration Tax declaration deadline

Payment Tax payment deadline

Monthly Occurs every month

Frequently Asked Questions

When are tax declarations due in North Cyprus?

In North Cyprus, tax declarations are generally due on the 15th or 20th of the month following the tax period. Detailed dates are shown in the table above.

What happens if a tax payment date falls on a weekend?

Tax payment and declaration dates that fall on weekends are automatically postponed to the following Monday.

Which taxes are paid monthly?

VAT, PAYE, BSIV, withholding taxes, social security contributions are declared and paid monthly.

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