Application Period for Restructuring of Public Receivables Followed and Collected by Tax Offices Ends on Monday, August 31, 2026

The deadline provided within the scope of the General Communique on Collection Serial: B No: 20, which determines the procedures and principles regarding the restructuring of public receivables tracked by the tax offices affiliated with the Ministry of Treasury and Finance, has arrived.

It is of great importance for taxpayers who wish to benefit from the advantages provided by the regulation to complete their applications by the end of working hours today (August 31, 2026).

The basic rules and prominent issues of the regulation included in the Communique are summarized below:

1. Debts Included in the Scope

   All public receivables that are due as of June 5, 2026 (including this date) but remain unpaid, and are tracked by tax offices, fall within the scope of this restructuring.

   Special consumption tax (SCT), advance tax to be offset against 2026 income/corporate tax, and their related penalties and stamp taxes are excluded from this scope.

2. Discounted Deferment Interest

   Within the scope of the restructuring, the deferment interest rate will be applied at a discounted annual rate of 29%, instead of the normally applied annual 39%.

3. Application Period and Start of Installments

   In order to benefit from this opportunity, it is mandatory to apply by August 31, 2026, at the latest (including this date). Installment payments will start in September 2026 and will be paid in equal monthly installments. Applications can also be made through the digital tax office or e-Government.

4. Installment Periods (Based on Liquidity Ratio)

   The debts of taxpayers who are active as of June 16, 2026, and keep books will be payable in up to 72 installments depending on their liquidity ratios showing their financial status:

• Liquidity Ratio of 0.50 or higher: 36 equal installments
• Liquidity Ratio less than 0.50, greater than 0.30: 48 equal installments
• Liquidity Ratio 0.30 or less: 72 equal installments

  (Exception: For VAT and Banking and Insurance Transactions Tax and related debts, the maximum installment period is 12 months.)

5. Convenience in Collateral Requirement

• No collateral will be required for public receivables under 10 million TL (including this amount).
• For debts exceeding 10 million TL, collateral will be taken only for half the value of the portion exceeding this amount.

6. Violation Conditions

   Failure to pay or incomplete payment of a maximum of two installments in a calendar year will not be considered a reason for violation. However, the unpaid installments must be paid together with the deferment interest in the following installment period.

Important Reminder: Taxpayers who already have deferred debts as of the publication date of the Communique can also benefit from the new 29% interest rate and the opportunity to extend the period for their remaining installments (provided they apply by August 31, 2026).