Tax payments

Tax or mandatory contribution	Payments (number)	Notes on Payments	Time (hours)	Statutory tax rate (%)	Tax base	Total tax rate (% profit)	Notes on TTR
Social security contributions	1	online filing	79	19.5%	gross salaries	22.2
Corporate income tax	1	online filing	45	20.0%	taxable profits	15.9
Unemployment insurance	0	paid jointly	-	2.0%	gross salaries	2.3
Fuel tax	1		-		included in fuel price	1.5
Property transfer tax	1		-	1.5%	sale price	0.9
Property tax	2		-	0.2% and 0.3% (doubled in Istanbul)	value of building and land (reevaluated each year)	0.9
Environmental tax	2		-	fixed fee (TRY 1,537) with 25% surcharge in Istanbul		0.5
Stamp duty on property sale	1		-	0.8%	sale price	0.5
Tax on interest	0	withheld	-	15.0%	interest income	0.4	included in other taxes
Vehicle tax	1		-	fixed fee (TRY 1,317)		0.3
Tax on financial transactions	1		-	TRY 1.6	per check	0.1
Advertising tax	2		-	various rates	advertising expenses		small amount
Value added tax (VAT)	1	online filing	97	18.0%	value added		not included
Stamp duty	1		-	0.8%	transaction value		small amount
Totals:	15		223			45.1

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.