Public Disclosure of Tax Debts Over 5 Million TL

Public Disclosure of Tax Debts of 5,000,000 TL and Above

With the Tax Procedure Law General Communique No. 597 published in the Official Gazette No. 33426 dated November 10, 2026, the timeline and procedures for the public disclosure of unpaid or finalized tax debts and penalties (commonly known as the tax defaulters list) have been officially announced.

Scope and Timeline of the Disclosure

1. Debt Threshold

Taxpayers owing 5,000,000 TL or more to any single tax office, or having finalized tax assessments and penalties equal to or exceeding this threshold, will be included in the disclosure (the threshold applied in 2025 has been retained).

2. Announcement Schedule

• December 1, 2026 – December 15, 2026 (inclusive): The lists will be posted on notice boards at tax offices across Turkey.
• December 16, 2026 – December 30, 2026 (inclusive): The lists will be published on the official website of the Turkish Revenue Administration (GIB).

3. Reference Periods

• Taxes and penalties due as of 31/12/2025 that remain unpaid as of 20/11/2026 will be taken into account.
• Tax assessments finalized between 1/6/2025 and 31/5/2026 will be incorporated into the publication.

4. Uncollectible Receivables

For public claims defined as uncollectible under Law No. 6183, the explicit statement “The receivable is deemed uncollectible” will be added in the remarks column.

Liabilities Excluded from Public Disclosure

The following categories of receivables will not be included in the public disclosure lists:

• Debts of metropolitan municipalities, municipalities, and affiliated institutions due on or before 31/12/2004 that are subject to debt-offset agreements or settled under Law No. 6111.
• Debts under active restructuring plans: Debts restructured under Laws No. 6736, 7020, 7143, 7256, 7326, and 7440 whose installment obligations are complied with regularly will not be disclosed.