Tax Planning
Tax Debt Relief in Türkiye: Deferral and Installment Plan under 2026 Treasury Directive
Türkiye introduced a new deferral and installment scheme for overdue public debts—including most unpaid taxes—with applications due by end of August 2026.
By NomadicTax Research Team • 5-8 min read • August 21, 2026
## 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](https://gib.gov.tr/mevzuat/kanun/442/icgenelge/721?utm_source=openai))
## 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](https://gib.gov.tr/mevzuat/kanun/442/icgenelge/721?utm_source=openai))
## 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](https://gib.gov.tr/mevzuat/kanun/442/icgenelge/721?utm_source=openai))
- 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](https://gib.gov.tr/mevzuat/kanun/442/icgenelge/721?utm_source=openai))
## 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.