18.06.2026/9
The Turkish Revenue Administration Has Published a General Guidance Announcement on the Global Minimum Top-up Corporate Tax Return and Notification Form to Inform Taxpayers.
The Turkish Revenue Administration published a general announcement on 16 June 2026 providing guidance on the preparation, filing, and submission procedures for the Global Minimum Top-up Tax Return and the Global Minimum Top-up Tax Notification Form.
According to the announcement, taxpayers of the Global Minimum Top-up Tax are the Ultimate Parent Entity, Intermediate Parent Entity, and Partially-Owned Parent Entity of multinational enterprise groups located in Türkiye. Where more than one taxpayer within the same multinational enterprise group is established in Türkiye, each taxpayer is required to file a separate Global Minimum Top-up Tax Return. However, it is sufficient for the Global Minimum Top-up Tax Information Return to be submitted as an attachment to the tax return by only one taxpayer within the group. Furthermore, if the GIR has already been filed in a jurisdiction that is a signatory to the Multilateral Competent Authority Agreement on the Exchange of Global Minimum Tax Information (GIR-MCAA), it is not required to be filed again in Türkiye.
Taxpayers subject to the Global Minimum Top-up Tax are required to register with their competent corporate tax office under tax code “0064 – Global Minimum Top-up Corporate Tax” and file the Global Minimum Top-up Tax Return. On the other hand, taxpayers that are required to file the Global Minimum Top-up Tax Return are not required to submit the Global Minimum Top-up Tax Notification Form separately.
The announcement further explains that constituent entities of in-scope multinational enterprise groups established in Türkiye that do not qualify as an Ultimate Parent Entity, Intermediate Parent Entity, or Partially-Owned Parent Entity are required to submit the Global Minimum Top-up Tax Notification Form. Such entities are not required to register under tax code “0064 – Global Minimum Top-up Corporate Tax” or file the Global Minimum Top-up Tax Return.
The Notification Form will be submitted electronically through the Digital Tax Office. In order to facilitate the completion of the information required in the Global Minimum Top-up Tax Return, the form will remain accessible even after the filing period. Accordingly, the relevant sections of the form may be completed after the Global Minimum Top-up Tax Information Return (GIR) has been submitted either in Türkiye or in another jurisdiction.
You may access the relevant announcement here.
Best Regards,
BİLGENER
