10.06.2026/10

Extension of the Filing and Payment Deadlines for the Global Minimum Top-up Corporate Income Tax Returns

Pursuant to Tax Procedure Circular No. 203, issued by the Turkish Revenue Administration under the Ministry of Treasury and Finance on 26 June 2026, the filing deadlines for the Global Minimum Top-up Corporate Income Tax Returns and the payment deadlines for the taxes accrued thereon have been extended.

Under the authority granted by Article 28 repeated of the Tax Procedure Law No. 213, the filing deadline for the Global Minimum Top-up Corporate Income Tax Returns relating to the 2024 fiscal year, which were originally required to be submitted by 30 June 2026, has been extended to 31 July 2026. The payment deadline for the taxes assessed based on these returns has also been extended to 31 July 2026 untill Friday.

You can access the relevant Circular here.

Best Regards,

BİLGENER

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