The consultation is set to conclude on 27 October 2025.
The Turkish Revenue Administration released a draft General Communiqué for public consultation, setting out the framework for implementing the Pillar 2 Global Minimum Tax (GMT) on 3 October 2025.
This announcement was made by the Turkish Revenue Administration on the same day.
The draft, titled “General Communiqué on the Implementation of the Domestic and Global Minimum Top-up Corporate Tax”, also includes a draft Global Minimum Top-up Corporate Tax Information Return. These documents were prepared in line with the Domestic and Global Minimum Top-up Corporate Tax provisions and the provisional articles added to the Corporate Tax Law No. 5520 through Law No. 7524 on Amendments to Tax Laws, Certain Other Laws, and Decree Law No. 375.
The consultations end on 27 October 2025.
Earlier, following the enactment of Law No. 7524 on 2 August 2024, the Turkish Revenue Administration published a draft communiqué outlining the implementation of the Pillar 2 GMT.
The law introduces a domestic minimum top-up tax, an Income Inclusion Rule (IIR), and an Undertaxed Profits Rule (UTPR) for multinational enterprises with annual revenues exceeding EUR 750 million. The IIR and domestic minimum tax apply from 1 January 2024, while the UTPR takes effect from 1 January 2025.
The reform also establishes a 10% minimum corporate tax, incorporates safe harbour provisions aligned with OECD guidance, and adjusts the tax treatment of investment funds and certain project earnings.
