Turkey extended the filing and payment deadlines for 2024 Local Minimum Supplementary Corporate Tax under Circular 195.
Turkey’s Revenue Administration has announced an extension for the Local Minimum Supplementary Corporate Tax returns for the 2024 accounting period under Tax Procedure Law Circular No. 195 (VUK-195/2026-1).
Under the authority of Article 28 (repeated) of Law No. 213, the Revenue Administration has extended the submission and payment deadlines for the 2024 Local Minimum Supplementary Corporate Tax returns to 28 January 2026, following the filing availability announced on 7 January 2026.
Circular 195 covers both the filing of the returns and the payment of taxes assessed on them, ensuring companies have sufficient time to meet the reporting requirements for the 2024 fiscal year.
The returns were originally due on 31 December 2025 and were first extended to 15 January 2026 to allow taxpayers additional time to prepare their filings.