Turkey's Revenue Administration has made available the Global Minimum Supplementary Corporate Tax Return and the Global Minimum Supplementary Corporate Tax Information Return for the 2024 accounting period, enabling in-scope multinational enterprise groups to meet their Pillar Two reporting and tax obligations.
Turkey’s Revenue Administration has announced, 1 June 2026, that the Global Minimum Supplementary Corporate Tax Return is now available through the Digital Tax Office for the 2024 accounting period. The return is used to report and pay Pillar Two top-up tax under the income inclusion rule (IIR) and the undertaxed profits rule (UTPR).
The administration has also made available the Global Minimum Supplementary Corporate Tax Information Return, Turkey’s version of the GloBE Information Return (GIR), allowing in-scope multinational enterprise groups to meet their information reporting obligations under the global minimum tax framework.
The filing launch follows the introduction of the Local and Global Minimum Top-Up Corporate Tax regime under Part Five of Corporate Tax Law No. 5520, which was added by Law No. 7524. Under the rules, multinational enterprise groups are subject to the regime if their consolidated annual revenue in the consolidated financial statements of the ultimate parent company exceeds the Turkish lira equivalent of EUR 750 million in at least two of the four fiscal years preceding the reporting fiscal year.
According to the Revenue Administration, the global minimum top-up tax is determined based on the income inclusion rule and the undertaxed payments rule. The taxpayer may be the ultimate parent company, intermediate parent company, or partially owned parent company resident in Turkey within a multinational enterprise group that falls within the scope of the regime. The rules may also apply in relation to other group entities resident abroad.
To file the return, affected taxpayers must first establish a “0064 – Global Minimum Top-Up Corporate Tax” taxpayer registration in their own name with the tax office directorates to which they are affiliated for corporate tax purposes. Once the registration has been completed, taxpayers can log in to the Digital Tax Office using their existing user codes and passwords, access the e-Return module, and prepare and submit the relevant return electronically.
Earlier, on 8 April 2026, the Revenue Administration issued draft forms and guidance for the Global Minimum Supplementary Corporate Tax under Pillar Two, setting out filing requirements, taxpayer scope, and new e-return procedures for multinational enterprise groups.
