Build Muhtasar ve Prim Hizmet Beyannamesi for e-Beyanname
Skill: Convert payroll withholding + SGK premium data into the combined Muhtasar ve Prim Hizmet Beyannamesi filed via e-Beyanname
Region: Türkiye (Turkey) Category: Tax & Social Security — Muhtasar ve Prim Hizmet Beyannamesi Does: Takes payroll withholding (gelir vergisi stopajı, damga vergisi) and SGK social-security premium data and maps them onto the combined Muhtasar ve Prim Hizmet Beyannamesi — the merged withholding-tax + social-security premium service declaration — prepared in the Beyanname Düzenleme Programı (BDP) and filed through the e-Beyanname system to the Gelir İdaresi Başkanlığı (GİB), which shares the premium/service data with the SGK. System: BDP → e-Beyanname (Muhtasar ve Prim Hizmet Beyannamesi)
This single declaration merged the former Muhtasar Beyanname (income-tax withholding) with the SGK Aylık Prim ve Hizmet Belgesi (APHB), so withholding tax and social-security premiums/service days are reported together per employee. It is filed monthly (quarterly only for the limited cases still permitted), generally by the 26th of the following month. The employee/premium (SGK) section carries each çalışan's TCKN, prim gün sayısı, prim matrahı, and meslek kodu. Always use the current BDP version and form. Confirm current rates, SGK premium ceilings/floors, codes, and deadlines against GİB / SGK guidance before use.
When this applies
- Employers and other withholding agents (vergi sorumlusu) paying wages, rent, professional fees, etc. subject to gelir vergisi stopajı and/or employing personnel under SGK 4/a.
- Filed monthly, generally by the 26th of the following month; payment of withholding by the same date and SGK premiums per the SGK calendar.
- Even with no withholding/employees in a period, a declaration may still be required where an obligation is registered.
Input data required
| Group | Fields |
|---|---|
| Filer (işveren) | VKN/TCKN, vergi dairesi, SGK işyeri sicil no, dönem |
| Withholding (vergi) | ödeme türü (ücret, kira, serbest meslek…), gross, stopaj amount, kod |
| Damga vergisi | stamp-duty base and amount on wages/payments |
| Per employee (SGK) | TCKN, ad-soyad, prim gün sayısı, prim matrahı, meslek kodu, belge türü, eksik gün/neden |
| SGK premiums | total prime esas kazanç, employer + employee premium shares |
| Settlement | total ödenecek gelir vergisi stopajı + damga vergisi |
The SGK premium base is bounded by the period taban/tavan (floor/ceiling) of prime esas kazanç.
Form structure (sections)
Muhtasar ve Prim Hizmet Beyannamesi
├── Vergiye İlişkin Bölüm (withholding tax)
│ ├── Ücret ödemeleri ve gelir vergisi stopajı (per kod)
│ ├── Diğer ödemeler (kira, serbest meslek, vb.) stopajı
│ └── Damga vergisi
├── Prim ve Hizmet Bilgileri (SGK)
│ └── Çalışan satırları: TCKN, prim gün sayısı, prim matrahı,
│ meslek kodu, belge türü, eksik gün sayısı/nedeni
└── Sonuç / Tahakkuk (ödenecek stopaj + damga; SGK primleri)
The vergi section yields the ödenecek vergi to GİB; the prim section feeds SGK premium accruals.
Calculation rules
- Gelir vergisi stopajı per payment = base × the applicable tarife/oran for the payment type (ücret uses the progressive wage withholding schedule with cumulative matrah).
- Damga vergisi = base × the current damga oranı for the payment/document type.
- SGK prim matrahı per employee = prime esas kazanç, clamped between the period taban and tavan; total premium = matrah × the combined premium rate (employer + employee shares), with applicable teşvik/indirim reducing the employer share.
- Prim gün sayısı reflects worked/credited days (≤ 30/month); eksik gün must carry a neden kodu.
- Section totals: ödenecek stopaj + damga vergisi to GİB; premium totals reconcile per employee → işyeri.
- Amounts in TRY (kuruş); BDP enforces form rounding.
Worked example (monthly, outline)
Dönem 2026-05, İşveren VKN 1234567890, SGK İşyeri Sicil: 2-1234567...
VERGİ BÖLÜMÜ
Ücret ödemeleri brüt ............... 300000.00
Gelir vergisi stopajı (kod 011) .... 45000.00
Damga vergisi ...................... 2277.00
Ödenecek (stopaj + damga) .......... 47277.00
PRİM VE HİZMET (SGK)
Çalışan: TCKN 12345678901, Meslek Kodu 2511.01
Prim gün sayısı .................. 30
Prim matrahı (taban–tavan içi) ... 30000.00
(… diğer çalışanlar …)
Prepared in the BDP and submitted via e-Beyanname; GİB returns the tahakkuk for the withholding/damga, and shares the prim ve hizmet data with the SGK.
Validation checklist
- Current BDP version and Muhtasar ve Prim Hizmet form used
- Filer VKN/TCKN, vergi dairesi, SGK işyeri sicil no, and dönem correct
- Withholding lines mapped to the right ödeme türü / kod; ücret uses the progressive schedule
- Damga vergisi computed on the correct base/rate
- Each employee row: TCKN, prim gün sayısı (≤30), prim matrahı within taban/tavan, meslek kodu, belge türü, eksik gün + neden
- Employer/employee premium shares and any teşvik/indirim applied correctly
- Vergi totals (stopaj + damga) and SGK premium totals reconcile to section sums
- Filed via e-Beyanname by the deadline (generally 26th); tahakkuk retained, withholding and SGK premiums paid on time
Last updated: 2026-06-04 — confirm the active schema version, field codes, and GİB requirements against the current Gelir İdaresi Başkanlığı (Revenue Administration) specifications before use.