Tax Debt Restructuring: Application and Conditions

Law No. 7582 on Amendments to Certain Laws has amended the deferral provisions set out in Article 48 of Law No. 6183. General Communiqué on Collection No. 20, published in the Official Gazette of 16/6/2026, sets out the procedures and principles governing this amendment to the deferral and instalment regime.

The purpose of the deferral and instalment regime — commonly referred to as restructuring — is to allow debtors who apply within a set period to pay their debts to the tax office in instalments, with interest charged at a rate lower than the current deferral interest rate.

Which Debts Are Covered?

All public receivables followed up and collected by the tax offices of the Ministry of Treasury and Finance that had fallen due as at 5/6/2026 (including that date) and remained unpaid as at the date of publication of General Communiqué on Collection No. 20 (16.06.2026) are covered.

Special consumption tax and advance tax to be offset against 2026 personal or corporate income tax, together with the related tax loss penalties, late payment interest and late payment charges, and the stamp duties on the returns for those taxes together with their late payment charges, are excluded from the scope.

Application Deadline?

To benefit from deferral and instalment payment, debtors must apply by 31/8/2026 (including that date).

How Is the Application Made?

Debtors may apply electronically through the Revenue Administration website (www.gib.gov.tr), the digital tax office (dijital.gib.gov.tr) or e-Devlet (www.turkiye.gov.tr), or in writing directly to the tax office to which the debt is owed, by post, or through another tax office.

Application Requirement?

Debtors must request deferral for all of their debts owed to the tax office. Where debts are owed to more than one tax office, a separate application must be made to each tax office.

When Do Instalment Payments Begin?

Deferred debts will be paid in equal monthly instalments, with the first instalment starting in September 2026. 

How Is the Number of Instalments Determined?

The number of instalments for deferred debts will be determined by reference to severe hardship status, the type of receivable and the legal status of the debtor.

For taxpayers with an active tax registration as at 16.06.2026 who keep books on the balance sheet basis or the business account basis, debts will be paid according to their liquidity ratios as follows:

- where the ratio is 0.50 or above, in 36 equal instalments,

- where the ratio is below 0.50 and above 0.30, in 48 equal instalments,

- where the ratio is 0.30 or below, in 72 equal instalments,

respectively.

Number of Instalments by Type of Receivable

Debtors' debts arising from banking and insurance transactions tax and value added tax, together with the related tax loss penalties, late payment interest and late payment charges, and the stamp duties on the returns for those taxes together with their late payment charges, will be paid in 12 equal instalments.

Number of Instalments by Legal Status of the Debtor

All debts of any kind within the scope of this Communiqué owed by special provincial administrations, municipalities and investment monitoring and coordination departments, by public legal entities affiliated to them, and by legal entities in which they hold, directly or indirectly, jointly or separately, more than half of the capital, will be paid in 72 equal instalments.

What Is the Deferral Interest Rate?

Deferral interest of 29% per annum will be applied to deferred debts.

What Is the Security Requirement for the Deferral of Public Receivables?

- No security will be taken for public receivables of TRY 10 million or less (including that amount).

- For public receivables above TRY 10 million, security will be taken to the value of half of the portion exceeding that amount.

Failure to Pay Deferral Instalments on Time

If instalments relating to deferred debts (including deferral interest) are not paid within the payment period or are underpaid, the deferral will be treated as breached.

Each instalment that is not paid on time or is underpaid must be paid within the following instalment payment period, together with the deferral interest calculated by reference to the payment date.

Tax Clearance Certificate?

For debts placed on an instalment plan not to appear on the document showing the debt position, at least 10% of the deferred debt must have been paid. Taxpayers with outstanding debts may obtain a "tax clearance certificate" provided they have paid at least 10% of their debt. 

The new rules provide taxpayers who have tax debts and are experiencing payment difficulties with substantial relief through a low interest rate and payment by instalments.