Compliance
Turkey’s New Tax Payment Plan: 6183 Kanun Tecil & Installment Relief
Turkey has updated its rules for tax debt installment plans—learn about the reduced interest rate, extended installment periods, and eligibility criteria in the most recent regime.
By NomadicTax Research Team • 6-8 min read • September 3, 2026
## What Changed in the Reform?
- Under **Turkey’s Tax Collection Law No. 6183**, article 48 introduces updated **tecil ve taksitlendirme** (deferral and installment) arrangements for unpaid public debts. The new rules apply to debts overdue as of **June 5, 2026**, but with the benefit of **lowered interest rate** and extended repayment windows if applied for by **August 31, 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))
- The **interest rate on deferred debts** was cut from **39% per annum to 29%** for applicants who meet key deadlines. ([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))
- Also, installment plans can stretch up to **72 months** for certain cases; special categories get a maximum of **12 months** for VAT, special taxes, or vehicle tax, depending on type and legal status. 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))
## Who Qualifies?
- Any taxpayer with **public claims** (tax debts, payments owed to government) that were **due by June 5, 2026** and remain unpaid as of **June 16, 2026**.
- Must **file the installment request** by **August 31, 2026**. Late applicants will not benefit from the reduced rate.
- Special provisions for VAT, automotive tax, and specific legal forms apply; not all debts may be deferred equally. Particularly, **temporary tax, corporate/tax obligations** due for 2026 are included if unpaid.
## Planning and Compliance Implications
- Businesses with large outstanding debts should assess the benefit of applying for this program—**lower interest** and **longer term** can greatly affect cash flows.
- Missing the August deadline or misclassifying debt type may lead to disqualification or less favorable terms.
- Installment plans are tied to legal status: whether you’re individual, SME, or large corporate can influence max period and eligibility.
- Ensure all required documentation is in order before applying—debts must be officially registered and due.
## Example Scenario
**A small manufacturer** owing special consumption taxes and unpaid income tax as of **June**: Total debt is 500,000 TL.
- Files application by **August 31**.
- Gets tecil with **29% interest**, split into **36 installments**.
- Pays first installment in **September 2026**, reducing principal and allowing better cash flow management.
## What Businesses Should Do Now
1. **Check your debt register**: Clarify outstanding obligations as of June 5, 2026.
2. **Identify eligible debts**: VAT, income tax, excise, special taxes, etc.
3. **Prepare application**: Be ready to submit required documentation by **August 31**.
4. **Forecast cash flow** with new payments schedule**: Calculate whether benefit of lower interest outweighs longer term.
5. **Stay compliant** for any future obligations**, especially new quarterly or annual taxes—not related to tecil but as ordinary obligations.
## Why This Matters
The reform offers **substantial relief** especially in a high‐inflation/high‐interest environment, easing burdens for businesses already stretched. The lowered rate from 39% to 29% equals a **~25% reduction in cost of debt service**. The longer repayment periods spread the burden over months or years.
**Takeaway**: If your business has unpaid public debts in Turkey as of June 5, 2026, this is a rare opportunity to restructure on more favorable terms—but only if you act quickly before the August deadline.