2026 Fiscal Holiday Guidelines and Key Considerations

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.

Deadlines Extended Due to the Fiscal Holiday

Pursuant to Law No. 5604, the following deadlines are extended if they fall within the fiscal holiday period:

• Filing deadlines for tax returns subject to declaration,
• Payment deadlines for taxes assessed through additional, ex officio, or administrative assessments,
• Deadlines for applications for settlement or reductions in tax penalties,
• Deadlines for submitting information under continuing information reporting obligations.

Furthermore, statutory and administrative deadlines that expire within the five days following the end of the fiscal holiday are deemed to expire at the end of business on the fifth day after the fiscal holiday.

Taxes and Duties Excluded from the Fiscal Holiday

The fiscal holiday provisions do not apply to:

• Special Consumption Tax (SCT)
• Banking and Insurance Transactions Tax (BITT)
• Special Communication Tax
• Games of Chance Tax
• Taxes, duties, fees and charges assessed or collected by customs administrations, provincial special administrations and municipalities.

Tax Audits and Information Requests During the Fiscal Holiday

During the fiscal holiday:

• Taxpayers cannot be requested to submit books and records for tax audit purposes, except in the case of search-based audits or upon the request of a court or a Public Prosecutor's Office.
• New tax audits cannot be initiated at the taxpayer's premises.
• Information requests, other than those relating to tax and penalty notices or offset (set-off) requests, may not be served on taxpayers.

Where notifications are served during the fiscal holiday, the relevant statutory periods begin to run from the day following the end of the fiscal holiday

Litigation Period

The statutory period for filing lawsuits concerning tax matters is suspended throughout the fiscal holiday.

Due to the subsequent judicial recess, where the final day for filing a tax lawsuit falls within either the fiscal holiday or the judicial recess, the filing deadline is extended until the end of business on September 7, 2026.

However, time limits for appeal and further appeal (appellate review and cassation) are not affected by the fiscal holiday and continue to run in accordance with the ordinary statutory rules.

Social Security Obligations

Under Law No. 5510, with the exception of notifications relating to occupational accidents and occupational diseases, the following obligations are deferred for the period prescribed under Law No. 5604:

• Declarations,
• Notifications,
• Premium payments.

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