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14 January 2026

Turkiye further extends Qualified Domestic Minimum Top-Up Tax filing and payment deadlines

  • The filing and payment deadline for the Qualified Domestic Minimum Top-Up Tax (QDMTT) returns in Turkiye for the 2024 fiscal year, initially set for the end of 31 December 2025, was first extended to 15 January 2026 and has now been further extended to 28 January 2026.
 

On 13 January 2026, the Revenue Administration published Circular No. 195, extending for the second time the filing and payment deadline for Qualified Domestic Minimum Top-Up Tax (QDMTT) returns in Turkiye for the 2024 fiscal year. The new extended deadline is 28 January 2026.

The initial 31 December 2025 deadline was modified on 2 December 2025, pursuant to Circular No. 193, which extended the filing deadline for QDMTT returns relating to the 2024 fiscal period to 15 January 2026. The payment deadline for the taxes assessed based on these returns was likewise extended to 15 January 2026. (For background, see EY Tax Alert, Turkiye extends Qualified Domestic Minimum Top-Up Tax filing and payment deadlines and releases QDMTT return format for testing, dated 2 December 2025.)

In accordance with Circular No. 195, both the filing deadline for the QDMTT returns and the payment deadline for the taxes assessed based on these returns have been extended to the end of Wednesday, 28 January 2026.

Accordingly, taxpayers should ensure that their relevant QDMTT returns are filed and related payment procedures are completed by the extended deadline.

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Contact Information

For additional information concerning this Alert, please contact:

Kuzey Yeminli Mali Müsavirlik ve Bagimsiz Denetim A.S., Istanbul

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2026-0190

 
 

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