Tax Debt Relief in Türkiye: Deferral and Installment Plan under 2026 Treasury Directive

Introduction to the 2026 Deferral & Installment Regulation in Türkiye

Türkiye's revenue authority, Gelir İdaresi Başkanlığı (GİB), issued Serial Communiqué Series: B Notification No. 20 on Collection of Public Receivables (Tahsilat Genel Tebliği Seri No:20), dated 16 June 2026, published in the Official Gazette on 18 June 2026. This legislation allows many tax debts and public receivables that were due but unpaid as of 5 June 2026 to be deferred or paid in installments, subject to certain exclusions. (gib.gov.tr)

Who Is Eligible, What Is Excluded

Eligible receivables include most public debts collected by tax offices through regular procedures that were outstanding as of 5 June 2026. However, there are important exclusions:

• Exempted are: special consumption taxes; temporary taxes on income or corporate profit that can be offset; and fines, late payment interest or penalties tied to those taxes, including stamp taxes depending on those declarations. (gib.gov.tr)

Key Dates and Application Process

• Application deadline: 31 August 2026 inclusive. After this date, applications for deferral or installment under this scheme will not be accepted. (gib.gov.tr)

• Those seeking to benefit must submit a petition per the annex to the Communiqué. The process is regulated via tax offices (defterdarlıklar). (gib.gov.tr)

Practical Implications for Businesses and Individuals

• If you have unpaid taxes or public receivables (excluding excises etc.) due by 5 June 2026, you can defer or pay them in installments—this could ease cash flow pressures.
• Important to check whether your debt is among the excluded categories. Attempting to defer an excluded item (like special consumption tax) may lead to rejection.
• Missing the 31 August deadline means losing this relief opportunity.

Example Case

• A company has unpaid VAT and regular corporate tax liabilities as of early June: these can be deferred.
• But special consumption tax on imported goods (or stamp duties related to those filings) are not eligible.
• An individual taxpayer with unpaid income tax, provided it's not temporary tax or related to excluded items, may also apply before the deadline.

Action Steps Checklist

1. Inventory all unpaid public receivables as of 5 June 2026.
2. Check whether they fall under excluded categories.
3. If eligible, complete the form annexed to Tahsilat General Communiqué Series: B No. 20.
4. Submit to your local defterdarlık by 31 August 2026.
5. If accepted, pay in installments per the agreed schedule.

This relief measure reflects Türkiye’s effort in 2026 to support taxpayers facing legacy debts. Acting promptly is vital to access the benefits.