The Turkish Revenue Administration has pushed back the filing deadline for global minimum supplementary corporate tax returns.
The Turkish Revenue Administration announced the release of Tax Procedure Law Circular No. 203 on 29 June 2026, which extends the filing deadline for Global Minimum Supplementary Corporate Tax Returns for the 2024 fiscal year.
As per the Tax Procedure Law Circular No. 203 (VUK-203/2026-9), released on 26 June 2026, the submission and payment deadlines that were originally set for 30 June 2026 have been moved to 31 July 2026.
The circular affects the Global Minimum Supplementary Corporate Tax Returns required for the 2024 fiscal year under the OECD’s Pillar Two framework. Businesses using either the income inclusion rule (IIR) or undertaxed profits rule (UTPR) to calculate top-up tax now have an additional month to file and settle any accrued tax liability.