30June2026

Filing and Payment Deadlines for the Global Minimum Top-up Tax Return Have Been Extended

The Turkish Revenue Administration has extended the filing and payment deadlines for the 2024 Global Minimum Top-up Tax Return through a Circular issued under the Tax Procedure Law.

Under the Circular:

The deadline for filing the 2024 Global Minimum Top-up Tax Return has been extended to July 31, 2026 (Friday).
The deadline for the payment of the Global Minimum Top-up Tax assessed on the return has also been extended to July 31, 2026 (Friday).

Accordingly, additional time has been granted for filing and payment obligations that were originally due on June 30, 2026.

Multinational enterprise (MNE) groups within the scope of the Global Minimum Tax rules are advised to take the extended deadlines into account when planning their compliance processes and to finalize the necessary calculations and reporting in a timely manner.

Taxpayers subject to the Global Minimum Top-up Tax rules are required to fulfill their filing and payment obligations by July 31, 2026 (Friday).

You may access the relevant announcement here. (In Turkish)

Author Selma Kıy, Category Taxation Law

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