11.06.2026/8
Guideline For The Global Minimum Top-Up Corporate Tax Return Has Been Published
Under Part Five added to the Corporate Tax Law No. 5520 by Law No. 7524, the Qualified Domestic Minimum Top-up Tax (QDMTT) and the Global Minimum Top-up Tax regulations have entered into force.
With the announcement published by the Turkish Revenue Administration on 1 June 2026, the Guideline for the Preparation of the Global Minimum Top-up Corporate Tax Return has been made available.
Accordingly, taxpayers within the scope of the legislation must first register for the tax liability code “0064 – Global Minimum Top-up Corporate Tax” with the tax office to which they are affiliated for corporate tax purposes in order to submit the relevant tax return.
Following the completion of the registration process, taxpayers may log in to the Digital Tax Office using their existing user credentials and prepare and submit the relevant return through the e-Declaration (e-Beyan) module.
The Turkish Revenue Administration has also announced that any questions or issues regarding the return may be submitted via e-mail to [email protected].
You may access the relevant announcement here.
You may view Guideline for the Preparation of the Global Minimum Top-up Tax Return .
Best Regards,
BİLGENER