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

• 

• Notification!

  The content in this article is for general information purposes only and belongs to CottGroup^® member companies. This content does not constitute legal, financial, or technical advice and cannot be quoted without proper attribution.

  CottGroup^® member companies do not guarantee that the information in the article is accurate, up-to-date, or complete and are not liable for any damages that may arise from errors, omissions, or misunderstandings that the information may contain.

  The information presented here is intended to provide a general overview. Each specific case may require different assessments, and this information may not be applicable to every situation. Therefore, before taking any action based on the information provided in the article, it is strongly recommended that you consult a competent professional in the relevant fields such as legal, financial, technical, and other areas of expertise. If you are a CottGroup^® client, do not forget to contact your client representative regarding your specific situation. If you are not our client, please seek advice from an appropriate expert.

  To reach CottGroup^® member companies, click here.