Draft Returns and Notification Forms Published under the Global Minimum Top-up Corporate Tax Regime in Türkiye 09.04.2026

9 Nisan 2026 (Yayın Dönemi "09.04.2026")

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).

Domestic Minimum Top-up Corporate Income Tax Return (QDMTT) Declaration Deadline Extended 13.01.2026

13 Ocak 2026 (Yayın Dönemi "13.01.2026")

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.

Domestic Minimum Top-up Corporate Income Tax Return (QDMTT) Now Available on the e Declaration System 08.01.2026

8 Ocak 2026 (Yayın Dönemi "08.01.2026")

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.

No Inflation Adjustment Will Apply for FY 2025, 2026, and 2027 26.12.2025

26 Aralık 2025 (Yayın Dönemi "26.12.2025")

Law No. 7571 on Amendments to the Turkish Criminal Code and Certain Laws and to Decree Law No. 631 (“Law No. 7571”), published in the Official Gazette dated 25 December 2025 and numbered 33118, introduces a significant change to the inflation adjustment. With this law, a new provisional Article 37 has been added to the Tax Procedural Law No. 213.

TURKISH QDMTT RETURN FOR FY2024 HAS BEEN OPENED TO TAYPAYERS IN A TEST MODULE 02.12.2025

2 Aralık 2025 (Yayın Dönemi "02.12.2025")

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.