Presidential Decision No. 11511, published in the Official Gazette on 11 July 2026, identifies jurisdictions that apply the Qualified Domestic Minimum Top-up Tax (QDMTT) safe harbour, QDMTT, and the Income Inclusion Rule (IIR), with effect for accounting periods beginning on or after 1 January 2024.

RF Report

Turkey has published Presidential Decision No. 11511 in the Official Gazette No. 33307 on 11 July 2026, approving the list of jurisdictions that have implemented key elements of the global minimum tax framework.

The Decision, issued by the Revenue Administration, is effective for profits relating to accounting periods beginning on or after 1 January 2024.

Under the annexes to the Decision, Turkey has designated:

  • 50 jurisdictions as applying the Qualified Domestic Minimum Top-up Tax (QDMTT) safe harbour (Annex 1);
  • 50 jurisdictions where the Qualified Domestic Minimum Top-up Tax (QDMTT) applies (Annex 2); and
  • 44 jurisdictions where the top-up tax under the Income Inclusion Rule (IIR) applies (Annex 3).

The published lists identify the jurisdictions recognised by Turkey for the application of the QDMTT safe harbour, the QDMTT, and the Income Inclusion Rule (IIR) as part of the global minimum tax framework.

The Decision took effect for profits relating to accounting periods beginning on or after 1 January 2024.