THE FİLİNG DEADLİNE FOR THE QUALİFİED DOMESTİC MİNİMUM TOP-UP TAX RETURN HAS BEEN EXTENDED UNTİL THE END OF 28 JANUARY 2026

Within the framework of Part Five added to the Corporate Income Tax Law No. 5520 by Law No. 7524, the Qualified Domestic Minimum Top-Up Tax(QDMTT) and Global Minimum Top-Up Tax has entered into force.

For this purpose, the QDMTT Return system has been opened.

The filing and payment deadlines for the QDMTT Returns for the 2024 fiscal period, which were originally required to be filed by the end of 31 December 2025, had been extended until the end of Thursday, 15 January 2026, pursuant to Circular No. VUK-193/2025-14 dated 1 December 2025.

The filing deadlines for the QDMTT Returns, which were required to be filed by the end of Thursday, 15 January 2026, as well as the payment deadlines for the taxes accrued under these returns, have now been extended until the end of Wednesday, 28 January 2026.

MNEs groups whose Ultimate Parent Entity’s annual consolidated revenue, as reflected in its consolidated financial statements, exceeds the Turkish lira equivalent of EUR 750 million in at least two of the four fiscal periods preceding the fiscal period in which the revenue is reported, fall within the scope of the domestic and global minimum top-up tax regime.

The taxpayers of the return are constituent entities and joint ventures of multinational enterprise groups that are resident in Türkiye. In order to fulfill the filing obligation, one of the group’s constituent entities resident in Türkiye must be designated by the multinational enterprise group.

Within this scope, in order for the authorized entities to be able to submit the relevant return, they are required to establish a taxpayer registration under “0063 – Yerel Asgari Tamamlayıcı Kurumlar Vergisi” in their own name at the tax office directorates to which they are affiliated for corporate income tax purposes.

Yours sincerely,