Installments up to 72 Months for Social Security and Tax Debts & TRY 10 Million Collateral Exemption

With Presidential Decree No. 11414 published in the Official Gazette dated June 13, 2026, and numbered 33279, the debt threshold for requiring collateral in the deferral of public receivables has been increased from TRY 1 million to TRY 10 million. Accordingly, under Article 48 of the Law on the Collection Procedure of Public Receivables No. 6183, in order for collateral to be required in deferral procedures, the outstanding debt must be at least TRY 10 million.

In addition, the term "36" stated in the first paragraph of Article 48 of Law No. 6183 has been amended to "72". Accordingly, the maximum deferral period applicable to public receivables has been extended from 36 months to 72 months.

Within this scope, public receivables pursued under Law No. 6183 may be restructured and paid in installments of up to 72 months, provided that taxpayers meet the other conditions stipulated in the Law, and subject to the application of deferral interest.

Furthermore, the phrase "fifty thousand new Turkish Lira" in the first paragraph of Article 48 has been amended to "one million Turkish Lira", and under the authority granted to the President, this threshold has been increased to TRY 10,000,000.00. Accordingly, the unsecured deferral limit, which had been applied in practice as TRY 250,000, has been raised to TRY 10,000,000.00.

In this context, public receivables pursued under Law No. 6183 may be deferred and paid in installments without providing collateral for amounts up to TRY 10,000,000.00, provided that the other conditions set forth in the Law are also met.

If the total amount of Social Security Institution (SSI) receivables subject to a deferral request exceeds TRY 10,000,000.00 on a per-unit basis, the mandatory collateral to be provided will be equal to half of the portion of the debt exceeding TRY 10,000,000.00.

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