Local Minimum Supplementary Corporate Tax Return Preparation Guide has been published

Introduction

Circular 2026 – 017

Local Minimum Supplementary Corporate Tax Return Preparation Guide has been published

In an announcement published on the Digital Tax Office website on 07.01.2026, it was stated that the Local and Global Minimum Top-up Corporate Tax has come into effect within the framework of the Fifth Part added to Law No. 5520 on Corporate Tax by Law No. 7524, and that the ”Local Minimum Top-up Corporate Tax Declaration” for the 2024 reporting year has been opened for application on the “e-Declaration” system.

Users who have registered their tax liability can log in to the Digital Tax Office using their existing username and password, and then, “e-Declaration”They will be able to access the relevant declaration by accessing the module.

Additionally, the “Local Minimum Supplementary Corporate Tax Declaration Preparation Guide” and “Foreign Exchange Rates Used for Determining Monetary Thresholds within the Scope of Local and Global ATV” have been made available to taxpayers in the annex to the announcement.

You can find the announcement at the following link.

Digital Tax Office

Eclairs

– Local Minimum Supplemental Institutional Tax Return Preparation Guide

– Currency Exchange Rates Used to Determine Monetary Limits within Local and Global ATV Frameworks

https://dijital.gib.gov.tr/duyurular#4/pAnCnZsB-7ntgNc1XVtE  


Sincerely