TURKISH QDMTT RETURN FOR FY2024 HAS BEEN OPENED TO TAYPAYERS IN A TEST MODULE

With Law No. 7524, the Fifth Section was added to the Turkish Corporate Tax Law No. 5520, introducing Local and Global Minimum Top-Up Tax.

To support taxpayers and professionals in experiencing data entry and calculation processes, the “Local Minimum Top-Up Corporate Tax Return” has been made available in the new “e-Declaration Test” system. This application has been introduced to allow taxpayers to familiarize themselves with the complex filing form and system by making trial entries on test returns. The live return system will be implemented afterwards. . The Revenue Administration plans to publish a guide for filling the return.

Scope: Multinational enterprise groups whose ultimate parent entity’s consolidated financial statements show annual consolidated revenue exceeding the equivalent of EUR 750 million in at least two of the four fiscal years preceding the reporting year fall under the Local and Global Minimum Top-Up Tax regime.Taxpayers include Turkish resident constituent entities and joint ventures of such groups. One Turkish group entity must be authorized to fulfill the filing obligation. This application has been introduced to allow taxpayers to familiarize themselves with the system by making trial entries on test returns. The live return system will then be implemented.

Process: Authorized entities must register a new tax liability titled “0063 - Local Minimum Top-Up Corporate Tax” with their respective tax office. Once registered, users can log in to the Digital Tax Office with their existing credentials and access the “e-Declaration Test” module to test the return. Questions or suggestions regarding the legislation or the return can be sent to GloBE@gelirler.gov.tr.

The filing deadline has been extended for two weeks, to 15 January 2026.