Turkey's Revenue Administration has announced the publication of Presidential Decision No. 11511 in the Official Gazette on 11 July 2026, which approves the list of jurisdictions that have implemented and apply:
- The qualified domestic minimum top-up tax (QDMTT) safe harbour (Annex 1): 50 jurisdictions
- Top-up tax under the QDMTT rule (Annex 2): 50 jurisdictions
- Top-up tax under the income inclusion rule (IIR) (Annex 3): 44 jurisdictions
The lists as per Presidential Decision No. 11511 matc…