Turkey Lists Jurisdictions with Qualifying QDMTT Safe Harbour and Qualifying QDMTT and IIR Top-up Taxes

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…