The Turkish Ministry of Treasury and Finance has issued a guide explaining how taxpayers can defer or pay their tax debts in installments under Law No. 6183. This guide details eligibility criteria, application steps, required documents, interest calculations and collateral requirements.
The guide outlines the basic principles of tax deferral and installment payments. Taxpayers facing financial hardship or extraordinary circumstances may qualify. Debts eligible for deferral include overdue tax payments, tax penalties, delayed interest, social security contributions, and other public receivables covered by Law No. 6183. However, debts under judicial appeal or suspended execution are not eligible.
Taxpayers must submit a request to the relevant tax office, including a petition explaining the request and reasons for deferral, financial documents proving inability to pay, such as balance sheets and income statements, and evidence of force majeure, if applicable.
The Ministry sets the interest rate, currently at 48% per year, which applies to the remaining debt. Deferral periods can extend up to 36 months, with repayments typically made monthly. The plan may be cancelled if the taxpayer fails to pay two instalments within a year, submits false financial information, or experiences financial improvement that removes the need for deferral.
In some cases, taxpayers may need to provide security, such as bank letters of guarantee, mortgages on properties, pledges on movable assets, or insurance company guarantees.
The guide also explains special provisions for deferrals in cases of force majeure and extraordinary circumstances. It highlights how tax deferrals interact with ongoing tax audits or legal disputes.
With this guide, the government aims to provide clarity and support to taxpayers facing financial difficulties, ensuring a structured and fair approach to tax collection.
Debtors who request the deferral and instalment of their debts can make payments through:
- The official website of the Revenue Administration (gib.gov.tr) via the Digital Tax Office and GİB Mobile Application
- Credit cards of partner banks
- Bank cards or bank accounts from partner banks
- Credit cards, bank cards, and other payment methods of banks operating abroad
- Partner banks through:
- Branch offices
- Alternative payment channels (Internet Banking, Telephone Banking, Mobile Banking, etc.)
- PTT (Turkish Post) branches
- All tax offices
