Germany vs Turkey

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

25 (financial companies up to 30%)

July 31st of the year after the tax year (or the last day of February of the second year after the tax year if a professional tax advisor prepares the return).

The 30th day of the fourth month after the end of the fiscal year.

As stated in the assessment notice.

Corporate income tax is paid by the end of the month in which the return is filed (30 April for a calendar-year company).

Quarterly installment payments are due on the 10th day of March, June, September, and December.

Quarterly provisional tax is paid by the 17th of the second month after each quarter (17 May, 17 August, 17 November and 17 February).

25/25/0

0/0/0

25/0/15

15/10/20

19

20

Capital gains are subject to the normal corporate tax rate.

Capital gains are constrained by the normal corporate income tax rate.

26.59

22.33%

11.00

9.56%