Turkey's Tax Administration has extended the deadline for filing and paying the Global Minimum Top-up Corporate Tax for the 2024 fiscal year from 30 June to 31 July 2026, giving in-scope taxpayers an additional month to meet their Pillar Two obligations.
Turkey’s Tax Administration has extended the deadline for filing and paying the Global Minimum Top-up Corporate Tax for the 2024 fiscal year.
The extension was announced in Circular No. 203/2026-9 on the Tax Procedure Law on 26 June 2026. Using its authority under repeated Article 28 of the Tax Procedure Law No. 213, the Tax Administration has moved both the filing deadline and the payment deadline from 30 June 2026 to 31 July 2026.
Under the normal rules, the Global Minimum Top-up Corporate Tax (Küresel Asgari Tamamlayıcı Kurumlar Vergisi) return must be filed, and the tax paid, by the last day of the 15th month following the end of the relevant fiscal year. For the 2024 fiscal year, however, a transitional measure had already extended that deadline to 30 June 2026, the last day of the 18th month after the fiscal year-end.
The latest extension follows requests submitted by taxpayers to the Ministry of Treasury and Finance. In response, the Tax Administration exercised its legal authority to grant taxpayers an additional month to comply.
Taxpayers required to file Global Minimum Top-up Corporate Tax returns for the 2024 accounting period must now submit their returns and pay the related tax by 31 July 2026.
Earlier, Turkey’s Revenue Administration made available the Global Minimum Supplementary Corporate Tax Return and the Global Minimum Supplementary Corporate Tax Information Return for the 2024 accounting period, enabling in-scope multinational enterprise groups to meet their Pillar Two reporting and tax obligations.
