2024 Local Minimum Complementary Corporate Income Tax Declaration and Payment Period Extended

Introduction

Circular 2025 – 062

2024 Local Minimum Complementary Corporate Income Tax Declaration and Payment Period Extended
 

Published on December 2, 2025 193/2025-14 The submission periods for Local Minimum Additional Corporate Tax returns for the 2024 accounting period, which are required to be submitted by December 31, 2025, according to the numbered Tax Procedure Law Circular, and the payment periods for the taxes accrued on these returns. Thursday, January 15, 2026 extended rate.
 
As is known, within the scope of the “Local and Global Minimum Top-up Corporate Tax” regulations added to the Corporate Tax Law, while taxpayers whose accounting period is the calendar year were required to submit their Local Minimum Top-up Corporate Tax declarations for 2024 by December 1-31, 2025, to the tax office they are affiliated with for corporate tax purposes, the period was extended by the regulation.  Thursday, January 15, 2026 extended rate.
 
You can access the circular in question at the following link.

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