Deadline Extended for Submission of 2024 Local Minimum Top-Up Corporate Tax Returns

Pursuant to the authority granted under Repeated Article 28 of the Tax Procedure Law No. 213, a circular dated January 13, 2026 and numbered VUK-195/2026-1 has been published regarding the extension of the filing deadlines for the Local Minimum Top-Up Corporate Tax Returns relating to the 2024 accounting period, which were required to be submitted by the end of January 15, 2026, as well as the payment deadlines for the taxes assessed based on these returns.

• The filing and payment deadlines for the Local Minimum Top-Up Corporate Tax Returns relating to the 2024 accounting period, which were required to be submitted by the end of 31 December 2025, had been extended until the end of Thursday, January 15, 2026, by Circular No. VUK-193/2025-14 dated December 1, 2025.
• The filing deadlines for the Local Minimum Top-Up Corporate Tax Returns, which were required to be submitted by the end of Thursday, January 15, 2026, and the payment deadlines for the taxes assessed based on these returns have been extended until the end of Wednesday, January, 28 2026.

You can access the relevant circular here. (In Turkish)

Category Taxation Law

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