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02 December 2025 Turkiye extends Qualified Domestic Minimum Top-Up Tax filing and payment deadlines and releases QDMTT return format for testing
On 2 December 2025, pursuant to Circular No. 193 issued under the Tax Procedure Code, Turkiye extended to 15 January 2026 the filing deadline for Qualified Domestic Minimum Top-Up Tax (QDMTT) returns relating to 2024 fiscal period. These returns were originally required to be filed by 31 December 2025. The payment deadlines for the taxes assessed based on these returns were likewise extended to 15 January 2026. This extension was granted in consideration of requests submitted to the Ministry of Treasury and Finance and in accordance with the authority granted under Article 28 (repeated) of the Tax Procedure Code No. 213. The QDMTT return format has also been made available for testing by taxpayers via the Digital Tax Office website (Dijital Vergi Dairesi). The link to the announcement from the Digital Tax Office is available here (in Turkish): Dijital Vergi Dairesi Duyuru. In line with the local requirements, one of the Turkiye-resident constituent entities of a multinational group should be authorized to fulfil the filing obligation. Furthermore, entities that have been authorized for this purpose must register for "0063 — Yerel Asgari Tamamlayici Kurumlar Vergisi" liability at the tax office with which they are affiliated for corporate tax purposes before they may access the test screen for QDMTT return. Once registered, users may log in to the Digital Tax Office using their existing credentials and access "e-Beyan Test" module regarding QDMTT return.
Document ID: 2025-2400 | ||||||
