Turkey’s Revenue Administration has clarified the payment schedule under Law No. 7440 on the restructuring of outstanding public receivables, confirming that the 36th instalment is due on 1 June 2026 as 31 May falls on an official holiday. Taxpayers are reminded to make timely payments to maintain eligibility under the restructuring regime.
Turkey’s Revenue Administration has issued a notice on 4 April 2026 concerning the payment schedule for instalments under the restructuring of outstanding public receivables introduced by Law No. 7440 of 9 March 2023.
The Law allows taxpayers to pay restructured debts in up to 48 equal monthly instalments, subject to certain conditions. According to the notice, the due date for the 36th instalment has been set as 1 June 2026, as 31 May 2026 falls on an official holiday.
The administration reminded taxpayers that instalment payments under the restructuring regime are ongoing and must be made on time to maintain eligibility under the Law. It noted that failure to pay more than three instalments within a calendar year on time, or making incomplete payments, constitutes a breach of the restructuring arrangement.
However, where three or fewer instalments are unpaid or underpaid within a calendar year (2023, 2024, 2025, and 2026), taxpayers may still benefit from the provisions of Law No. 7440, provided that the outstanding amounts are paid by 30 June 2026. In such cases, a late payment surcharge calculated under Article 51 of Law No. 6183 will apply for each month and fraction of delay.
The Revenue Administration emphasised that taxpayers who have not paid or have underpaid up to three instalments in 2026 should ensure that May and subsequent monthly instalments are paid on time to avoid breaching the restructuring arrangement.
Payments can be made through multiple channels, including the Revenue Administration’s website (gib.gov.tr) via the Digital Tax Office and GİB Mobile Application, contracted banks via credit or debit cards, internet banking and other digital banking services, bank branches, tax offices, PTT branches, and cards issued by foreign banks.
