The new circular, issued under the authority of the Tax Procedure Law (Law No. 213), extends both the filing and payment deadlines.
Turkey’s Revenue Administration has issued Tax Procedure Law Circular No. 193 of 1 December 2025, extending the deadline for submitting the Local Minimum Supplementary (Complementary) Corporate Tax return and making the related payment for the 2024 accounting period.
This announcement was made on 2 December 2025.
The Local Minimum Supplementary Corporate Tax forms part of Turkey’s implementation of the Pillar 2 GloBE rules through its Domestic Minimum Top-Up Tax (DMTT) system.
Under the original timetable, taxpayers were required to file the DMTT return and pay the domestic top-up amount by 31 December 2025. The new circular, issued under the authority of the Tax Procedure Law (Law No. 213), extends both the filing and payment deadlines to 15 January 2026.
Circular No. 193 does not change the scope, structure, or calculation method of Turkey’s domestic minimum top-up system. Rather, the extension addresses administrative considerations and provides taxpayers with additional time to complete the required compliance procedures.
Earlier, the Turkish Revenue Administration released a draft General Communiqué for public consultation, setting out the framework for implementing the Pillar 2 Global Minimum Tax (GMT) on 3 October 2025.
