Turkey’s Revenue Administration has released Presidential Decision No. 9500 on 1 February 2025, extending provisions for restructuring tax debts.
This measure revisits installment payment terms established under previous laws, including Law No. 7256 from 11 November 2020, and Law No. 7326 from 3 June 2021.
Earlier, Turkey’s Revenue Administration extended the state of force majeure on 10 January 2025, which was introduced after the 6 February 2023 earthquake for taxpayers with an annual turnover of less than TRY 2.5 million.
The state of force majeure, initially set from 6 February to 31 July 2023, was extended to 30 November 2024 for taxpayers in Adıyaman, Hatay, Kahramanmaraş, Malatya, and the İslahiye and Nurdağı districts of Gaziantep.
It has now been further extended to 31 May 2025. The extended tax deadlines are as follows:
- Annual personal and corporate income tax returns for 2022–2024 accounting periods are due by 31 July 2025, with payments due on 1 September 2025 (2022), 30 September 2025 (2023), and 31 October 2025 (2024);
- VAT returns due during the force majeure period are now extended to 30 June 2025, with payments due between 30 June 2025 and 31 October 2025.
