| TAX CIRCULAR: 2026-85 | DATE: 17.06.2026 |
With the General Communiqué on Collection Series: B No: 20 published in the Official Gazette dated June 16, 2026, the procedures for the deferment and installment of public receivables tracked and collected by the tax offices affiliated with the Ministry of Treasury and Finance have been redefined.
The details of the new regulation and application conditions are summarized below:
1. Scope and Application Deadline
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Scope: Public receivables that are due as of June 5, 2026 (including this date) but have not been paid are within the scope of restructuring. (Special consumption tax, 2026 advance tax, and related penalties are excluded) .
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Application Date: Taxpayers who want to benefit from the restructuring must apply by August 31, 2026 at the latest.
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Payment Start: Installment payments will start in equal monthly installments from September 2026.
2. Deferment Interest and Installment Periods
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The annual deferment interest rate to be applied has been updated from 39% to 29%.
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Installment periods will be determined according to the financial situations (liquidity ratios) of the debtors as follows:
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Up to 36 months for those with a liquidity ratio of 0.50 or greater,
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Up to 48 months for those with a liquidity ratio less than 0.50 and greater than 0.30,
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Up to 72 months for those with a liquidity ratio of 0.30 or less.
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VAT and Banking/Insurance Transaction Tax (BSMV) debts and penalties related to these taxes can be paid in a maximum of 12 installments.
3. Guarantee Conditions and Violation Status
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10 Million TL Limit: No guarantee will be required for public receivables with a total debt under 10 million TL. For debts exceeding 10 million TL, a guarantee worth half of the exceeding amount will be requested.
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Violation Condition: Failure to pay or incomplete payment of a maximum of two installments on time within a calendar year will not be considered a reason for violation, and the deferment will not be annulled.
