Domestic Minimum Top-up Corporate Income Tax Return (QDMTT) Now Available on the e‑Declaration System

(Effective as of January 7, 2026)

With the enactment of Law No. 7524, which introduced Part Five into the Corporate Income Tax Law No. 5520, the Domestic and Global Minimum Top-up Corporate Income Tax regime has entered into force in Türkiye.

In this context, the “Domestic Minimum Top-up Corporate Income Tax Return- QDMTT” relating to the 2024 reporting period has been made available in the e‑Declaration (e‑Beyan) system as of January 7, 2026.

Access to the Return

Taxpayers who have completed their tax registration may access the return by:

• Logging into the Digital Tax Office using their existing user credentials, and
• Navigating to the e‑Declaration (e‑Beyan) module.

Publication of Guidance

Simultaneously with the activation of the e‑Declaration system, the Domestic Minimum Top-up Tax (QDMTT) Guideline was published on January 7, 2026 via the Digital Tax Office.

The Domestic and Global Minimum Top-up Corporate Income Tax Filing Guideline can be accessed through the Digital Tax Office platform.

Monetary Thresholds and Exchange Rate Conversions

Within the scope of the Domestic and Global Minimum Top-up Tax regime, the applicable monetary thresholds have been determined.

The exchange rate conversions published on the Digital Tax Office and can be accessed through the Digital Tax Office platform.