Turkey Extends Global Minimum Supplementary Corporate Tax Returns and Payment for 2024 to 31 July 2026

On 29 June 2026, the Turkish Revenue Administration announced the publication of Tax Procedure Law Circular No. 203, which extends the deadline for submitting Global Minimum Supplementary Corporate Tax Returns for the 2024 fiscal year. The return is used for Pillar 2 top-up tax under the income inclusion rule (IIR), as well as the undertaxed profits rule (UTPR). Originally due by 30 June 2026, the Circular extends the deadline for submitting the return and related payment to 31 July 2026.