Domestic Minimum Top-up Corporate Income Tax Return (QDMTT) Declaration Deadline Extended

The filing and payment deadlines for the Qualified Domestic Minimum Top-up Tax (QDMTT) returns relating to the 2024 accounting period, which were initially due by 31 December 2025 and subsequently extended to 15 January 2026 pursuant to Circular No. VUK-193/2025-14 dated 1 December 2025, have been further extended.

In line with the requests submitted to the Ministry of Treasury and Finance, and based on the authority granted under the repeated Article 28 of the Tax Procedure Law No. 213, the filing deadlines for the QDMTT returns, as well as the payment deadlines for the taxes accrued thereunder, have been extended until the end of Wednesday, 28 January 2026.

Further information from the administration can be found here.