Under Law No. 5604 on the Establishment of the Fiscal Holiday, the 2026 fiscal holiday will commence on July 1, 2026 and end on July 20, 2026 (inclusive).

For the 2026 fiscal holiday period:

• The filing deadline for tax returns originally due between July 1 and July 20, 2026 has been extended to Monday, July 27, 2026.
• Taxes accrued based on these returns must be paid by Tuesday, July 28, 2026.
• The same extension also applies to tax returns whose original filing deadline falls within the five-day period immediately following the end of the fiscal holiday.

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 Country-by-Country Reporting (CbCR) Notification Form for the 2025 fiscal year must be submitted electronically via the Internet Tax Office by June 30, 2026 for taxpayers whose fiscal year coincides with the calendar year. Taxpayers with a special accounting period must submit the form by the last day of the sixth month following the end of their relevant fiscal year.

The Collection General Communiqué (Series B, No. 20), published in the Official Gazette dated June 16, 2026, introduces the opportunity for taxpayers to settle overdue public receivables owed to tax offices through installment payments under favorable terms and conditions.

The regulation is particularly aimed at taxpayers experiencing cash flow constraints, enabling them to repay their tax debts over a longer period and at a lower financing cost through a reduced deferral interest rate.