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22October2026

Tax and Social Security Premium Debt Threshold for Public Tenders Increased to TRY 50,000

Tax and Social Security Premium Debt Threshold for Public Tenders Increased to TRY 50,000

The "Communiqué Amending the Public Procurement General Communiqué", published in the Official Gazette dated October 16, 2026, and numbered 33402, introduced amendments to the monetary thresholds applicable to outstanding tax and social security premium debts considered in public procurement procedures.

Under the amendment, the existing threshold of TRY 5,000 has been increased to TRY 50,000. Accordingly, the monetary threshold used to assess the outstanding debts of individuals and legal entities participating in public tenders has been increased tenfold.

Pursuant to the amendments made to Articles 17.3.2 and 17.4.1 of the Public Procurement General Communiqué:

  • Social Security Premium Debts: The monetary threshold for outstanding social security premium debts considered in public procurement procedures has been increased from TRY 5,000 to TRY 50,000.
  • Tax Debts: The monetary threshold for outstanding tax debts, including related penalties, late payment surcharges, and interest arising from the types of taxes covered by the relevant regulations, has been increased from TRY 5,000 to TRY 50,000.

Pursuant to Provisional Article 24 added to the Communiqué, tenders announced or notified in writing before the effective date of the new regulation shall be concluded in accordance with the provisions in force on the date of their announcement or written notification.

Accordingly, the previous thresholds shall apply to tenders announced or notified in writing before November 15, 2026, whereas the new monetary thresholds shall apply to tenders announced or notified on or after that date.

The Communiqué shall enter into force 30 days after its publication, on November 15, 2026.

You can access the details on this matter in "The Communiqué Amending the Public Procurement General Communiqué" published in the Official Gazette. (In Turkish)

Category Taxation Law

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About The Author

Selma Kıy

Certified Public Accountant - SMMM
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