The 2026 Fiscal Holiday

Under Law No. 5604 on the Introduction of a Fiscal Holiday, the fiscal holiday applied each year between 1 and 20 July gives taxpayers significant relief on filing and payment deadlines.

In line with that provision, the period from 01.07.2026 (Wednesday) to 20.07.2026 (Monday) is the statutory fiscal holiday.

• For the June 2026 period, the filing deadline for value added tax withheld by tax withholding agents is 27 July 2026 and the payment deadline is 28 July 2026.

• The final day for filing the Accommodation Tax, Stamp Duty and Withholding and Social Security Premium Returns for the June 2026 period and for paying the taxes accrued on them is Monday 27 July 2026.

• Under the arrangement made by the Revenue Administration in Tax Procedure Law Circular No. 149, the deadlines for filing Value Added Tax Returns and for paying the taxes accrued on them have been set as the 28th day of the month following the relevant taxation period. Accordingly, the filing and payment deadline for Value Added Tax for the June 2026 period is Tuesday 28 July 2026.

• The filing deadlines for the Accommodation Tax, Stamp Duty, Withholding and Social Security Premium and VAT Returns are not changed by the fiscal holiday.

• The fiscal holiday rules do not apply to special consumption tax, banking and insurance transactions tax, special communication tax, games of chance tax, or to taxes, duties and charges assessed and/or collected by customs authorities, special provincial administrations and municipalities.

• Where the final day for bringing an action before the tax court in respect of a matter arising from the taxation process falls within the fiscal holiday and/or the judicial holiday, the final day of the period for bringing the action is extended to the end of the working day on 7 September; in 2026 this period therefore ends on 7 September 2026.

Yours faithfully.