Tax Planning
Turkey’s New Tax Debt Rescheduling Deal: Relief via Reduced Interest Rates
Turkey introduces a more favorable option for taxpayers to reschedule overdue tax debts with lower interest rates and extended timelines—here’s how to take advantage.
By NomadicTax Research Team • 5-8 min read • August 31, 2026
## What Has Changed
On **August 2026**, Turkey implemented new rules for **tax debt rescheduling (tecil ve taksitlendirme)** under Article 48 of Law No. 6183. Key adjustments include:
- Debt can be **rescheduled over up to 72 months**, depending on case specifics. ([gib.gov.tr](https://www.gib.gov.tr/vergi-konulari/2_isletme_ve_girisimci/16_6183_sayili_kanunun_48_inci_maddesi_kapsaminda_tecil_ve_taksitlendirme/16?utm_source=openai))
- You can apply for this benefit **only until August 31, 2026**, but the first installment payments begin in **September 2026**. ([gib.gov.tr](https://www.gib.gov.tr/vergi-konulari/2_isletme_ve_girisimci/16_6183_sayili_kanunun_48_inci_maddesi_kapsaminda_tecil_ve_taksitlendirme/16?utm_source=openai))
- If you apply by this deadline, payments switched from a high annual interest rate of **39%** down to **29%** on eligible debts. ([gib.gov.tr](https://www.gib.gov.tr/vergi-konulari/2_isletme_ve_girisimci/16_6183_sayili_kanunun_48_inci_maddesi_kapsaminda_tecil_ve_taksitlendirme/16?utm_source=openai))
## Who’s Eligible
These changes apply to taxpayers with unpaid government debts that are already subject to collection by tax offices. However, there are **exceptions**: debts related to special consumption tax, temporary income or corporation tax credits, penalties for tax evasion, late-paid duties, and related stamp or delay charges are **not eligible** under this program. ([gib.gov.tr](https://gib.gov.tr/mevzuat/kanun/442/icgenelge/721?utm_source=openai))
## Steps to Apply
1. **Verify if your debt qualifies**: Review the types of owed amounts and ensure they aren't explicitly excluded.
2. **Apply by 31 August 2026**: Use the form provided in the regulation, submitted to the relevant tax office. Late applications are not accepted under current terms. ([gib.gov.tr](https://www.gib.gov.tr/vergi-konulari/2_isletme_ve_girisimci/16_6183_sayili_kanunun_48_inci_maddesi_kapsaminda_tecil_ve_taksitlendirme/16?utm_source=openai))
3. **Choose payment period**: Options depend on your situation—36, 48, or 72 installments often apply. First payment kicks in as of **September 2026**.
4. **Understand interest implications**: If you meet the terms, the interest drops to 29%—substantial savings compared to the previous 39%.
## Practical Example
**Scenario**: A small manufacturer has unpaid amme alacakları (government debt) of ₺100,000 due to delayed VAT, property tax, and other obligations.
- They apply by **August 31, 2026** under the new scheme.
- Their first installment begins in **September**, and they choose to pay over 48 months.
- Interest rate: **29% per annum**—significantly lower than earlier terms.
Post-application, staying current with payments is crucial, or the deferred payments can trigger legal remedies.
## Implications & Foreseeable Risks
- **High nominal interest still**: Even 29% is steep by many international standards.
- **Cash-flow planning needed**: 48–72 payments mean long-term budgeting across years.
- **Legal compliance required**: Ensure exclusion criteria don’t apply to your specific obligations.
## Takeaway
This policy offers a **limited-time window** to significantly reduce repayment cost of certain tax obligations. Eligible taxpayers should assess their portfolios, apply before deadline, and opt for longer terms if sustainable. It’s a rare chance for debtors to negotiate improved terms—make it count.