14.01.2026/1
Extension of Filing Deadlines for Domestic Minimum Top-Up Corporate Tax Returns and Payment Deadlines for Taxes Accrued on These Returns
Pursuant to the Announcement of the Revenue Administration dated 01.12.2025 and numbered VUK-193/2025-14, and based on the authority granted under Article 28 (repeated) of the Tax Procedure Law No. 213, the filing deadlines for Domestic Minimum Top-Up Corporate Tax returns for the 2024 fiscal year, which were originally due by 31 December, as well as the payment deadlines for the taxes accrued on these returns, had been extended until Thursday, 15 January 2026.
With the Announcement of the Revenue Administration dated 13.01.2026 and numbered VUK-195/2026-1, the filing deadlines for Domestic Minimum Top-Up Corporate Tax returns that were required to be submitted by 15 January 2026, as well as the corresponding payment deadlines, have been extended for a second time, until Wednesday, 28 January 2026.
You may access the related circular here.
Best Regards,
BİLGENER