03.12.2025/23
The Domestic Minimum Top-Up Corporate Tax Declaration for the Period 1/12/2025 Has Been Made Available in the E-Beyan Test System
A draft Communiqué regarding the “Domestic and Global Minimum Top-Up Corporate Tax,” which was added to the Corporate Income Tax Law No. 5520 and entered into force on 02.08.2024, has been published. In the aforementioned draft Communiqué, the scope and subject matter of the tax are defined as follows:
The income of constituent entities belonging to multinational enterprise groups whose annual consolidated revenue reported in the consolidated financial statements of the ultimate parent entity exceeds the EUR 750 million (or Turkish lira equivalent) threshold in at least two of the four fiscal years preceding the fiscal year in which the income is reported, shall be subject to domestic and global minimum top-up taxation. This scope covers only multinational enterprise groups that meet the revenue threshold in at least two of the previous four fiscal years. Groups with lower consolidated revenue, as well as purely domestic groups, fall outside the scope of this tax.
Within this framework, the “Domestic Minimum Top-Up Corporate Tax Return” has been made available through the “e-Beyan Test” system to enable taxpayers and professionals to experience the data entry and calculation processes. For the return to be tested, authorized entities are required to have a tax registration created in their name under the code “0063 – Domestic Minimum Top-Up Corporate Tax” at the tax office where they are registered for corporate income tax purposes.
Users for whom this tax registration has been established may access the “e-Beyan Test” module by logging into the Digital Tax Office with their existing user codes and passwords, and may use the return during the testing phase.
Any questions or suggestions regarding the legislation or the tax return may be submitted to [email protected].
You may access the relevant Tax Office announcement here.
Best Regards,
BİLGENER
