Circular 2026 – 018
2024 Local Minimum Complementary Corporate Income Tax Declaration and Payment Deadline Extended to Wednesday, January 28, 2026
VUK-195/2026-1 numbered Tax Procedure Law Circular, published on January 13, 2026, regarding the submission deadlines for the Local Minimum Additional Corporate Tax Returns for the 2024 accounting period, which were due by the end of January 15, 2026, and the payment deadlines for the taxes accrued on these returns. Wednesday, January 28, 2026 extended until the end of the day.
As is known, within the scope of the “Local and Global Minimum Top-up Corporate Tax” regulations added to the Corporate Tax Law, multinational enterprise groups' resident subsidiary enterprises in Turkey, with tax periods corresponding to the calendar year, were required to submit their Local Minimum Top-up Corporate Tax declarations for the year 2024 to the tax office they are affiliated with for corporate tax purposes between December 1-31, 2025. However, with a regulation, this period was extended to the end of Thursday, January 15, 2026. This time, with the published circular, this period by the end of Wednesday, January 28, 2026 extended.
You can access the circular in question at the following link.
https://gib.gov.tr/mevzuat/kanun/434/sirkuler/1134
Sincerely
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