09.06.2026/7
Electronic Filing Application for the Global Minimum Top-Up Tax Return Has Been Launched
Under Part Five of the Corporate Income Tax Law No. 5520, introduced by Law No. 7524, the Domestic Minimum Top-up Tax and the Global Minimum Top-up Tax rules have entered into force.
Within the scope of these regulations, multinational enterprise groups whose annual consolidated revenue reported in the ultimate parent entity’s consolidated financial statements exceeds the Turkish lira equivalent of EUR 750 million in at least two of the four fiscal years preceding the reporting fiscal year will be subject to the Domestic and Global Minimum Top-up Tax rules.
The Global Minimum Top-up Tax is calculated based on the Income Inclusion Rule (IIR) and the Undertaxed Profits Rule (UTPR). Under the Income Inclusion Rule, the taxpayer is defined as the ultimate parent entity, intermediate parent entity, or partially owned parent entity resident in Türkiye that belongs to an in-scope multinational enterprise group with constituent entities located in foreign jurisdictions.
According to the announcement published on 1 June 2026, the Global Minimum Top-up Tax Return has been made available electronically. Taxpayers required to file this return must first register for the tax liability code “0064 – Global Minimum Top-up Tax” with the tax office responsible for their corporate income tax obligations.
Following the completion of the registration process, taxpayers may log into the Digital Tax Office using their existing credentials and access the e-Declaration (e-Beyan) module to prepare and submit the Global Minimum Top-up Tax Return.
Questions and technical support requests regarding the return may be submitted via e-mail to [email protected].
You may access the relevant announcement here.
Best Regards,
BİLGENER
