Changes Made in the Deferment and Installment Procedures of SGK Debts

With Law No. 7582 published in the Official Gazette dated 04.06.2026 and numbered 33270, significant changes have been made in favor of taxpayers regarding the deferment and installment procedures of debts owed to the Social Security Institution (SGK).

The details of the new regulations are summarized below:

1. Extension of Installment Period to 72 Months

• Debts to SGK such as insurance premiums, administrative fines, unemployment insurance premiums, special transaction tax, and stamp duty can now be deferred for up to 72 months (the previous limit was 36 months).

• The installment maturity will be determined based on the debtor’s liquidity ratio.

2. Increase of the Guarantee Limit to 1 Million TL

• The guarantee threshold required for the deferment of SGK debts has been increased from 250,000 TL to 1 million TL.

• No guarantee will be required for debts up to 1,000,000 TL.

• If the debt exceeds 1 million TL, a guarantee equivalent to half of the exceeding amount will be requested.

3. Liquidity Ratio Calculation

The following formulas will be used to calculate the liquidity ratio that determines the installment maturity:

• Based on Balance Sheet: (Current Assets – Inventories) / Short-Term Liabilities

• Based on Operating Account: (Cash + Bank + Short-Term Receivables) / Short-Term Debts