Turkey’s Ministry of Treasury and Finance issues detailed instructions for filing 2024 domestic minimum top-up tax returns.
The Turkish Ministry of Treasury and Finance (MoF) has released a technical guide detailing procedures for filing domestic minimum top-up tax (DMTT) returns, supporting the implementation of the minimum tax regime under Law No. 7524, which incorporates Pillar 2 GloBE rules into domestic law.
The guide outlines compliance obligations for multinational enterprise (MNE) groups with consolidated annual revenues above EUR 750 million. It requires MNEs to appoint a single constituent entity in Turkey to manage filings, registering the tax liability under “Code 0063” via the Digital Tax Office. Returns must use the group’s functional currency for calculations, with the final top-up tax paid in Turkish lira using the Central Bank buying rate on the first day of the filing period.
The electronic return is structured into 11 sections to support effective tax rate calculations and top-up tax determination. Eight entity classification codes (1601–1608) distinguish group members, including standard entities, minority-owned subgroups, investment entities, and joint ventures.
The guide also explains transitional safe harbour rules, substance-based income exclusions, deferred tax adjustments, and cross-border income allocation.
For the 2024 fiscal year, DMTT returns and payments are due by 15 January 2026, extended from 31 December 2025. Taxpayers can submit the “Local Minimum Top-Up Corporate Tax Return” through the e-Beyan system in the Digital Tax Office using existing credentials.
Earlier, Turkey’s Revenue Administration announced, on 7 January 2026, that the Local Minimum Supplementary Corporate Tax Return for the 2024 accounting period is now available for filing through the Digital Tax Office portal.
