13.08.2026 16:10
According to the Revenue Administration's (GİB) 2025 taxation period data, Ziraat Bankası topped the list of 1.61 trillion liras of corporate tax accrued across Turkey, with 70.4 billion liras. In the list dominated by the banking and finance sector, Istanbul alone accounted for 60.5% of the total tax.
The Revenue Administration (GİB) announced the corporate tax declaration results for the 2025 taxation period and the list of taxpayers with the highest tax assessments across Turkey. Ziraat Bank ranked first with a tax assessment of 70 billion 394 million TL, while the banking sector dominated the list.
TOTAL ASSESSMENTS EXCEED 1 TRILLION 614 BILLION TL
Across Turkey, 1 million 215 thousand 24 taxpayers filed corporate tax returns.
- Total Tax Base: 6 trillion 971 billion 232 million 11 thousand 841 TL
- Total Assessed Tax: 1 trillion 614 billion 791 million 537 thousand 584 TL
An average tax base of 5 million 737 thousand 526 TL was declared per corporate taxpayer, with an average corporate tax assessment of 1 million 329 thousand 20 TL on this amount.
80 OF THE TAX TOP EARNERS ARE FROM ISTANBUL
In the distribution of the top 100 taxpayers with the highest tax assessments by province, Istanbul ranked first by a wide margin.
- Istanbul: 80 taxpayers
- Ankara: 14 taxpayers
- Izmir, Antalya, Konya, Kocaeli, Mugla, and Kastamonu: One taxpayer each
ZIRAAT BANK AT THE TOP
In the list of the top 20 taxpayers, the top spot belonged to Türkiye Cumhuriyeti Ziraat Bank A.Ş. Ziraat Bank ranked first with a corporate tax assessment of 70 billion 394 million 682 thousand 568 TL.
While the entities in second and fifth places requested not to have their names disclosed, Türkiye Vakıflar Bank T.A.O. ranked third with a tax assessment of 22 billion 908 million TL, and Türkiye Garanti Bank A.Ş. ranked fourth with 20 billion 77 million TL.
Continuing the list, QNB Bank A.Ş. took 6th place, LC Waikiki Mağazacılık Hizmetleri Ticaret A.Ş. 7th, Emin Evim Tasarruf Finansmanı A.Ş. 8th, Citibank A.Ş. 9th, and Allianz Sigorta A.Ş. 10th.
The top 20 also included Kuveyt Türk Katılım Bankası A.Ş., Türkiye Sigorta A.Ş., Turkcell İletişim Hizmetleri A.Ş., Unilever Sanayi ve Ticaret Türk A.Ş., BİM Birleşik Mağazalar A.Ş., Türkiye Emlak Katılım Bankası A.Ş., Fuzul Tasarruf Finansman A.Ş., Türkiye Hayat ve Emeklilik A.Ş., Eti Maden İşletmeleri Genel Müdürlüğü, and Tera Yatırım Menkul Değerler A.Ş.
DECLARATION AND ASSESSMENT FIGURES BY PROVINCE
ISTANBUL COVERED 60.51 PERCENT OF TOTAL TAX
Istanbul has 437 thousand 754 taxpayers. This number corresponds to 36.03 percent of the total taxpayers across Turkey. A tax base of 3 trillion 987 billion TL was declared in the city, accounting for 57.20 percent of the total tax base. The corporate tax assessed in Istanbul was 977 billion 860 million TL. Thus, Istanbul alone provided 60.51 percent of the total tax assessment across Turkey.
ANKARA ASSESSED 221 BILLION 750 MILLION TL IN TAX
In Ankara, 127 thousand 7 taxpayers filed corporate tax returns (10.45 percent of the national total). A tax base of 977 billion 52 million TL was declared in Ankara, and 221 billion 750 million TL in tax was assessed, equivalent to 13.73 percent of the total corporate tax.
IZMIR SAW 64 BILLION 278 MILLION TL IN TAX ASSESSMENTS
Izmir had 75 thousand 18 taxpayers (6.17 percent of the national total), with a tax base of 280 billion 804 million TL declared in the city. The corporate tax assessed in Izmir was 64 billion 278 million TL, making up 3.98 percent of the total tax assessment.
OTHER PROVINCES ACCOUNT FOR 21.78 PERCENT
In provinces other than Istanbul, Ankara, and Izmir, a total of 575 thousand 245 taxpayers filed corporate tax returns. Other provinces constituted 21.78 percent of the corporate tax assessed across Turkey.
CORPORATE TAX TOP EARNERS LIST (TOP 27 ENTITIES)
- TÜRKİYE CUMHURİYETİ ZİRAAT BANKASI A.Ş. – Activities of Banks
- (*) Confidential – (*) Confidential
- TÜRKİYE VAKIFLAR BANKASI TÜRK A.O. – Activities of Banks
- TÜRKİYE GARANTİ BANKASI A.Ş. – Activities of Banks
- (*) Confidential – (*) Confidential
- QNB BANK A.Ş. – Activities of Banks
- LC WAIKIKI MAĞAZACILIK HİZMETLERİ TİCARET A.Ş. – Other Retail Sale of Outerwear
- EMİN EVİM TASARRUF FİNANSMANI A.Ş. – Other Credit Granting Activities
- CİTİBANK A.Ş. – Activities of Banks
- ALLIANZ SİGORTA A.Ş. – Insurance Other Than Life Insurance
- KUVEYT TÜRK KATILIM BANKASI A.Ş. – Activities of Banks
- TÜRKİYE SİGORTA A.Ş. – Insurance Other Than Life Insurance
- TURKCELL İLETİŞİM HİZMETLERİ A.Ş. – Other Telecommunications Activities Not Elsewhere Classified
- UNILEVER SANAYİ VE TİCARET TÜRK A.Ş. – Manufacture of Soap, Washing and Cleaning Preparations
- BİM BİRLEŞİK MAĞAZALAR A.Ş. – Retail Trade in Grocery Stores and Markets
- TÜRKİYE EMLAK KATILIM BANKASI A.Ş. – Activities of Banks
- FUZUL TASARRUF FİNANSMAN A.Ş. – Other Credit Granting Activities
- TÜRKİYE HAYAT VE EMEKLİLİK A.Ş. – Life Insurance
- ETİ MADEN İŞLETMELERİ GENEL MÜDÜRLÜĞÜ – Manufacture of Other Metal Salts and Basic Inorganic Chemicals
- TERA YATIRIM MENKUL DEĞERLER A.Ş. – Management of Financial Markets
- İSTANBUL TAKAS VE SAKLAMA BANKASI A.Ş. – Investment Banking Activities
- KIYI EMNİYETİ GENEL MÜDÜRLÜĞÜ – Piloting and Berthing Services in Sea, Coastal, and Inland Waters
- DENİZBANK A.Ş. – Activities of Banks
- MERCEDES-BENZ TÜRK A.Ş. – Manufacture of Minibuses, Midibuses, Buses, Trolleybuses, Metrobuses, etc. Passenger Transport Vehicles
- TÜRKİYE ELEKTRİK İLETİM A.Ş. – Transmission of Electrical Energy
- ITX TURKEY PERAKENDE İTHALAT İHRACAT VE TİCARET LTD. ŞTİ. – Other Retail Sale of Outerwear
- PHILIP MORRIS TÜTÜN MAMULLERİ SANAYİ VE TİCARET A.Ş. – Manufacture of Tobacco Products