Circular 2026 – 028
Announcement Regarding Global Minimum Top-up Tax (GloBE) Filings and Notifications
The announcement made by the Revenue Administration on April 8, 2026, regarding the scope of taxpayer liability, the procedure for establishing taxpayer status, and the declaration and notification forms for the Global Minimum Supplementary Corporate Tax (Global SCT) application is as follows. .
ANNOUNCEMENT REGARDING THE DRAFTS OF THE IMPLEMENTATION OF THE GLOBAL MINIMUM TOP-UP CORPORATE TAX, THE GLOBAL MINIMUM TOP-UP CORPORATE TAX DECLARATION, AND THE REPORTING FORM FOR THE GLOBAL MINIMUM TOP-UP CORPORATE TAX
Based on the questions received by our Presidency regarding the Global Minimum Complementary Corporate Tax (global AMT), the following explanations have been deemed necessary.
Pursuant to Article 7 of Law No. 5520 on Corporate Tax, the global minimum tax is determined based on the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR).
Under the IIR, the taxpayer is entities affiliated with multinational enterprise groups and located in other countries, concerning a global minimum supplementary corporate tax, which are located in Turkey:;
· Ultimate main business,
· The main business or
It is a partially owned parent enterprise.
Detailed explanations regarding global ATCs taxpayers are provided in the “4.1. Taxpayer of Global ATC” section of the Local and Global Minimum Corporate Tax Application General Communiqué.
Within this scope, global ATV taxpayers, in terms of corporate tax, at the tax office directorates they are affiliated with “0064 – Global Minimum Corporate Tax”they are required to establish the taxpayership.
The draft “Global Minimum Top-up Corporate Tax Return” and its annex “Global Minimum Top-up Corporate Tax Information Return,” which must be submitted by global ATV taxpayers within the declaration period, have been made available to taxpayers for preliminary information.
Additionally, draft forms “Global Minimum Top-up Corporate Tax Notification Form” and its annex, which must be submitted by associated enterprises located in Turkey that are members of multinational enterprise groups that fall within the scope of the Global Minimum Tax but are not global ATA taxpayers, are also presented for taxpayers“ information. Furthermore, the draft ”Information Form on Multinational Enterprise Group“ is presented for taxpayers” information, which must be filled out by associated enterprises of MNE Groups that are not required to submit the information return in our country or in countries that are parties to the "Global ATV Information Exchange Multilateral Competent Authority Agreement (GIR-MCAA)".
On the other hand, declarations and additional information declarations will not be requested from taxpayers in “xml/json” format, and will be filled out by taxpayers through screens on the new e-declaration system.
You can access the attachments in the announcement via the following link.
Sincerely
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