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Finalized Social Security Debt Limit for Public Tenders Increased to 50,000 TL

TAX CIRCULAR: 2026-116 // With the communique amendment published in the Official Gazette on October 16, 2026, the finalized social security premium debt threshold causing exclusion from public tenders has been increased from 5,000 TL to 50,000 TL, effective from November 15, 2026.
TAX CIRCULAR: 2026-110 DATE: 09.09.2026

With the Communique Amending the Public Procurement General Communique published in the Official Gazette No. 33402 dated 16/10/2026, the social security debt limits required to participate in public tenders have been redetermined.

The upper limit of finalized social security premium debt, previously applied as 5,000 TL, has been increased to 50,000 TL.

Table of New Debt Limits

Bidder / Debt Type | Valid 01/10/2024 – 14/11/2026 | Valid as of 15/11/2026

  •  Legal Entities Employing Insured under 4-a (Without Subcontractors): 5,000 TL -> 50,000 TL
  •  Legal Entities Employing Insured under 4-a (With Subcontractors): 5,000 TL -> 50,000 TL
  •  Legal Entities Employing Insured under 4-a and 4-c (For 4-a Insured): 5,000 TL -> 50,000 TL
  •  Legal Entities Employing Insured under 4-a and 4-c (For 4-c Insured): 5,000 TL -> 50,000 TL
  •  Real Persons Employing Insured under 4-a (Without Subcontractor & 4-b Insured): 5,000 TL -> 50,000 TL
  •  Real Persons Employing Insured under 4-a (For 4-b Insurance): 5,000 TL -> 50,000 TL
  •  4-b Insured / SGDP Obligors and GSS Premium Debtors: 5,000 TL -> 50,000 TL

Enforcement and Transitional Provisions

1. The new limit of 50,000 TL will take effect on November 15, 2026.

2. For tenders advertised or officially announced prior to November 15, 2026, the former limit of 5,000 TL will continue to apply.

3. In tenders conducted after November 15, 2026, bidders with finalized debts exceeding 50,000 TL will be disqualified; if awarded, prohibition and disqualification penalties will be applied.

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