How is the irregularity penalty determined?

The TPL art. 352 table sets fixed amounts for first- and second-degree irregularities for each taxpayer group.

Late Payment and Penalties

September 30, 2026

Turkish Irregularity Penalty Calculator (TPL 352)

Find the Turkish general irregularity penalty (usulsüzlük cezası) for your taxpayer group and the degree of the irregularity.

Things to keep in mind:

You must determine the degree of the act according to TPL art. 352; some acts may carry different amounts or rates. • Repetition, penalty reduction, settlement, voluntary disclosure and concurrence of penalties change the result and are not included. • Special irregularity penalties (TPL art. 353) are separate.

Calculator

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Result

Enter the values and press Calculate to see the result here.

About this tool

Failing to comply with the formal and procedural rules of Turkish tax laws is an irregularity. The general irregularity penalty is a fixed amount set in the table attached to Tax Procedure Law article 352, depending on the taxpayer group and on whether the act is a first- or second-degree irregularity. This tool shows the amount in force for the group and degree you select.

How to use

Choose the taxpayer group.
Choose the degree of the irregularity (per the list in TPL art. 352).
Press Calculate.

Notes

The table amounts are updated every year by the revaluation rate and are kept with source and effective date. The result is the penalty for one irregularity, before any reduction.