Turkey’s Revenue Administration has issued draft forms and guidance for the Global Minimum Supplementary Corporate Tax under Pillar Two, setting out filing requirements, taxpayer scope, and new e-return procedures for multinational enterprise groups.
Turkey’s Revenue Administration, on 8 April 2026, issued draft forms and clarifications on the implementation of the Global Minimum Supplementary Corporate Tax (Global MCT), which applies under the Pillar Two framework, including the income inclusion rule (IIR) and undertaxed profits rule (UTPR).
The Global Minimum Supplementary Corporate Tax is established under Article 7 (Additional) of the Corporate Tax Law No. 5520 and is calculated based on the IIR and UTPR. Under the IIR, the taxpayer is defined as the ultimate parent entity, intermediate parent entity, or partially owned parent entity located in Türkiye, within multinational enterprise (MNE) groups whose other entities are resident abroad.
According to the Revenue Administration, Global MCT taxpayers are required to establish a tax liability under the heading “0064 – Global Minimum Supplementary Corporate Tax” at their respective corporate tax offices. Further details on taxpayer classification are set out in Section “4.1. Taxpayer of the Global MCT” of the Local and Global Minimum Supplementary Corporate Tax Implementation Communiqué.
For administrative preparation, draft versions of the “Global Minimum Supplementary Corporate Tax Return” and its annex, the “Global Minimum Supplementary Corporate Tax Information Return”, have been published for use during the filing period. Draft versions of the “Notification Form on the Global Minimum Supplementary Corporate Tax” and its annex have also been released for Turky-based entities that are members of MNE groups but are not themselves Global MCT taxpayers.
In addition, a “General Information Form on Multinational Enterprise Groups” has been made available for entities in MNE groups that have not submitted an information return either in Türkiye or in jurisdictions party to the Multilateral Competent Authority Agreement on the Exchange of Global MCT Information (GIR-MCAA).
The Revenue Administration also confirmed that the returns and annexes will not be submitted in “xml/json” format. Instead, taxpayers will complete filings through a new e-return system using designated online screens.
