Safe Harbors and Applicable Jurisdictions Determined under the Global Minimum Corporate Income Tax Regime

With the Presidential Decree No. 11511, published in the Official Gazette No. 33307 dated July 11, 2026, the jurisdictions to be designated as Safe Harbors under the Domestic and Global Minimum Top-up Tax regime, the jurisdictions applying the Global Minimum Top-up Tax pursuant to the Qualified Income Inclusion Rule (IIR), and the jurisdictions applying a Qualified Domestic Minimum Top-up Tax (QDMTT) have been determined.

The Decree designates:

• The countries and tax jurisdictions to be recognized as Safe Harbors,
• The tax jurisdictions in which the Global Minimum Top-up Tax is applied under the Qualified Income Inclusion Rule (IIR) and
• The tax jurisdictions applying a Qualified Domestic Minimum Top-up Tax (QDMTT).

This decision entered into force as of its publication date.

You may access the relevant announcement here. (In Turkish)

Category Taxation Law

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