Open menu
30Haziran2026

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

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)

Yazar Selma Kıy, Kategori Taxation Law

  • Informasoft

  • Notification!

    The content in this article is for general information purposes only and belongs to CottGroup® member companies. This content does not constitute legal, financial, or technical advice and cannot be quoted without proper attribution.

    CottGroup® member companies do not guarantee that the information in the article is accurate, up-to-date, or complete and are not liable for any damages that may arise from errors, omissions, or misunderstandings that the information may contain.

    The information presented here is intended to provide a general overview. Each specific case may require different assessments, and this information may not be applicable to every situation. Therefore, before taking any action based on the information provided in the article, it is strongly recommended that you consult a competent professional in the relevant fields such as legal, financial, technical, and other areas of expertise. If you are a CottGroup® client, do not forget to contact your client representative regarding your specific situation. If you are not our client, please seek advice from an appropriate expert.

    To reach CottGroup® member companies, click here.

About The Author

Selma Kıy

Certified Public Accountant - SMMM

https://www.cottgroup.com

/tr/mevzuat/item/kuresel-asgari-tamamlayici-kurumlar-vergisi-beyan-ve-odeme-sureleri-uzatildi

Diğer Mevzuatlar