Under the amendments introduced to the Corporate Income Tax Law No. 5520, the Global Minimum Top-up Tax is determined in line with the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR).

With the announcement dated April 8, 2026, published by the Turkish Revenue Administration, draft versions of the “Global Minimum Top-up Corporate Income Tax Return” and its annex, the “Global Minimum Top-up Corporate Tax Information Return (GIR)”, which are required to be submitted by Global Minimum Top-up Tax taxpayers during the filing period, have been made available to taxpayers for informational purposes.

In addition, draft versions of the “Notification Form regarding the Global Minimum Top-up Corporate Tax”, to be submitted by entities located in Türkiye that are part of in-scope multinational enterprise groups whose Ultimate Parent Entity (UPE) is not located in Türkiye, have also been published.

Furthermore, draft versions of the “General Information Form for MNE Groups”, which must be completed by entities belonging to multinational enterprise groups that have not submitted a GIR in Türkiye or in another jurisdiction that is a party to the GIR-MCAA (Multilateral Competent Authority Agreement on the Exchange of GloBE Information), have also been released.

Within the scope of the IIR, Global Minimum Top-up Tax taxpayers are Turkish entities that are part of multinational enterprise groups and qualify as:

Detailed explanations regarding the taxpayers are provided in the General Communiqué on Domestic and Global Minimum Top-up Corporate Tax (Section 4.1 – “Taxpayers of Global Minimum Top-up Tax”).

Taxpayers within scope are required to establish a tax liability by applying to their respective tax offices under the tax code: “0064 – Global Minimum Top-up Corporate Tax”

With respect to the returns and related forms: