The Turkish Revenue Administration (GİB), under the Ministry of Treasury and Finance, has issued General Communiqué on Collection (Series B, No. 20), published in the Official Gazette dated June 16, 2026 (No. 33282). The Communiqué allows tax debts owed to tax offices to be deferred and paid in installments at a rate lower than the standard deferral interest rate, over a longer term. In this article, we summarize the scope of the regulation, the application requirements, how the number of installments is determined, and the final application deadline based on current legislation.
İçindekiler
Purpose of the Communiqué
The purpose of the regulation is to allow taxpayers to defer their debts to tax offices at an interest rate lower than the current standard deferral interest rate. This is intended to help taxpayers experiencing cash flow difficulties pay off their debts over a longer term.
Debts Covered by the Communiqué
The Communiqué covers all public receivables that were past due as of June 5, 2026, remained unpaid as of the date of the Communiqué, and are followed up by tax offices.
Receivables Outside the Scope
The following are not covered by this Communiqué:
- Special Consumption Tax (SCT)
- 2026 provisional income and corporate tax installments
- Penalties, late payment interest, late payment surcharges, and stamp duties related to these taxes
Application Deadline and Channels
The final application deadline is August 31, 2026 (inclusive). Applications may be submitted through the following channels:
- Digital Tax Office (dijital.gib.gov.tr)
- GİB Online Tax Office (www.gib.gov.tr)
- e-Devlet / e-Government portal (www.turkiye.gov.tr)
- In person, by mail, or in writing at the relevant tax office
A separate deferral request must be filed for each debt. Applications may be submitted electronically; for applications sent by mail, the date the tax office receives and registers the application is taken as the reference date.
How Is the Number of Installments Determined?
The Communiqué sets out three separate methods for determining the number of installments:
1. Based on Severe Financial Hardship
The number of installments varies according to the liquidity ratio, calculated based on the taxpayer’s commercial balance sheet or business account records:
- Liquidity ratio of 0.50 or higher: 36 equal installments
- Liquidity ratio below 0.50 but at least 0.30: 48 equal installments
- Liquidity ratio below 0.30: 72 equal installments
Debtors who do not fall under this category may pay their debt in 48 equal installments.
2. Based on the Type of Receivable
Tax loss penalties, late payment interest, late payment surcharges, and related stamp duties arising from Banking and Insurance Transactions Tax (BSMV) and VAT withholding are subject to 12 equal installments.
3. Based on the Legal Status of the Debtor
Debts of legal entities more than half owned by special provincial administrations, municipalities, investment monitoring and coordination directorates, or their affiliated organizations — as well as debts of parties responsible for these entities — are subject to 72 equal installments.
Debtors may request fewer installments than they are entitled to, but not more.
Deferral Interest Rate and Collateral Requirements
The annual deferral interest rate applicable to debts deferred under this Communiqué is 29% (the standard deferral interest rate is currently 39%).
Regarding collateral requirements:
- No collateral is required for debts up to and including TRY 10 million.
- For the portion exceeding TRY 10 million, collateral of at least 50% of the excess amount is required.
Calculating the Debt and Installment Amounts
The total debt amount is determined by adding late payment surcharges accrued up to the application date to the principal receivable. Installment amounts are divided equally; any fractional kuruş/lira amounts are added to the first installment. Deferral interest is shown separately in the payment plan and at the end of each installment period.
Authority to Grant Deferral and the Payment Plan
Deferral requests are finalized by the relevant tax office directorates regardless of the debt amount. The approved payment plan shows the installment amounts, deferral interest amounts, and due dates separately.
Late or Missed Installments and Breach of the Deferral
- Failure to pay an installment (including deferral interest) on time, or paying it in part, constitutes a breach of the deferral.
- Up to 2 installments may be missed within a calendar year.
- Any installment not paid on time or paid in part must be paid, together with the late payment surcharge, within the following installment period.
- If the final installment is not paid on time, the deferral is cancelled.
- If missed installments are not paid with interest within the required period, the deferral becomes invalid and separate collection proceedings are initiated for the debt.
Other Important Points
- Heirs, guarantors, company partners, and legal representatives may benefit from the Communiqué for the amount they are responsible for.
- Debts already restructured under special laws and still in progress cannot be deferred again under this Communiqué.
- For a debt not to appear on a debt status certificate, at least 10% of the deferred debt must have been paid.
- Certain receivables, such as motor vehicle tax and traffic administrative fines, may also be deferred under this scope; a roadworthiness/airworthiness certificate may be issued following deferral, but the full debt must be paid before the vehicle can be sold or transferred.
- Debts that have already benefited once from the 29% deferral interest rate under this Communiqué cannot be granted a second 29% deferral, even for new debts that later become overdue; the standard rate in force at that time will apply instead.
Why It Matters
This Communiqué offers taxpayers a valuable opportunity to ease cash flow pressure, regularize their relationship with the tax office, and reduce the risk of enforcement or seizure proceedings. The reduced deferral interest rate (29%) and installment terms of up to 72 months, depending on the debtor’s legal status, represent a concrete solution worth evaluating for businesses carrying accumulated tax debt. It is important to act on the assumption that the application deadline of August 31, 2026 will not be extended.
At Mete CPA & Auditing, we support you throughout the entire process — from assessing your debt situation and determining the most suitable installment option, to filing the application and tracking your payment plan. Contact us to review your situation regarding tax debt deferral.
