| TAX CIRCULAR: 2026-84 | DATE: 13.06.2026 |
With the Presidential Decree No. 11414 published in the Official Gazette dated June 13, 2026, and numbered 33279, an important regulation has been made regarding the deferment and installment procedures of Social Security Institution (SGK) receivables.
The details of this amendment made in Article 48 of Law No. 6183, within the framework of the authority granted to the Institution in Article 88 of Law No. 5510, are summarized below:
1. Increase of the Guarantee-Free Deferment Limit
A significant increase in favor of taxpayers has been made regarding the guarantee requirement previously applied for the deferment of SGK debts, raising the limit to 10 million TL.
2. New Guarantee Calculation Principles
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No guarantee will be required under any circumstances for deferment procedures from taxpayers whose total debt is up to 10,000,000 TL.
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If the debt exceeds 10,000,000 TL, a guarantee will not be requested for the entire debt; it will be sufficient to provide a guarantee amounting to half of the portion exceeding 10 million TL.
Submitted for your information.
