Taxpayers Granted Extended Repayment Terms and Reduced Interest for Tax Debt Deferrals

The Collection General Communiqué (Series B, No. 20), published in the Official Gazette dated June 16, 2026, introduces the opportunity for taxpayers to settle overdue public receivables owed to tax offices through installment payments under favorable terms and conditions.

The regulation is particularly aimed at taxpayers experiencing cash flow constraints, enabling them to repay their tax debts over a longer period and at a lower financing cost through a reduced deferral interest rate.

The scope of the Communiqué covers public receivables that:

• Had become due as of June 5, 2026,
• Remained unpaid until the publication date of the Communiqué, and
• Are monitored and collected by tax offices.

Debts Excluded from the Scope

The following receivables are excluded from the scope of the regulation:

• Special Consumption Tax (SCT),
• Provisional tax payments to be credited against 2026 income tax or corporate income tax liabilities,
• Penalties, interest charges, and stamp tax liabilities associated with such taxes.

To benefit from the restructuring arrangement, taxpayers must submit their applications by August 31, 2026.

Applications may be submitted through:

• The Digital Tax Office,
• The Revenue Administration’s official website,
• The e-Government Portal (e-Devlet), or
• The relevant tax offices.

Taxpayers are required to apply for the deferral arrangement covering all outstanding debts owed to the relevant tax office.

Maximum Number of Installments:

• 36 monthly installments for taxpayers with a liquidity ratio of 0.50 or higher,
• 48 monthly installments for taxpayers with a liquidity ratio between 0.30 and 0.50,
• 72 monthly installments for taxpayers with a liquidity ratio of 0.30 or lower.

Restructured debts will begin with the first installment in the September 2026 period.

For debts arising from Value Added Tax (VAT) and Banking and Insurance Transactions Tax (BITT), the maximum installment period has been set at 12 months.

For municipalities and companies in which municipalities hold more than 50% of the capital, up to 72 months of installment payment is allowed for debts covered under the Communiqué.

A yearly 29% deferment interest rate will be applied to the deferred debts under the arrangement.

For debts of TRY 10 million and below, no collateral will be required; for debts of TRY 10 million and above, collateral will be required at a rate of 50% of the amount exceeding TRY 10 million.

Since the application period will end on August 31, 2026, it is important for taxpayers within the scope of the regulation to review their debt status and complete the necessary assessments in a timely manner.

The Communiqué enters into force on the date of its publication.

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