Turkey delays tax debt repayments for earthquake-affected taxpayers until after November 2025.
Turkey’s Revenue Administration announced the enactment of Presidential Decision No. 10700 on 14 July 2025, extending the payment periods for restructured public receivables under Law No. 7256 and Law No. 7326 in regions impacted by the 6 February 2023 earthquake.
The extension applies to taxpayers in the provinces of Adıyaman, Hatay, Kahramanmaraş, and Malatya, as well as the districts of İslahiye and Nurdağı in Gaziantep, whose annual turnover is below TRY 2.5 million.
The force majeure period in these regions had previously been extended to 30 November 2025.
Under the new decision, taxpayers who restructured their tax debts under the cited laws and have instalments due during the force majeure period (6 February 2023 to November 30, 2025) will begin repayment in the month following the end of this period. Instalments will continue on a monthly basis for up to 12 months. If the number of deferred instalments exceeds 12, the excess will be due together with the 12th instalment.
The restructuring measures under Law No. 7256 and Law No. 7326 originally provided for the settlement of various public debts, including taxes, customs duties, social security contributions, administrative fines, late payment interest, and penalties. The redetermination of instalment schedules was introduced in response to the state of force majeure declared after the earthquake.
