Last Day for Restructuring Applications for Tax and Public Debts
The application process for the restructuring regulation, which provides installment options for tax debts with maturities of up to 72 months, is coming to an end.
The deadline for the restructuring opportunity, which offers the chance to pay taxes and certain public receivables in installments of up to 72 months, has been set as August 31, 2026.
Application Period and Final Day Details
The deferral and installment process is nearing its end for taxpayers with tax debts. Certain tax and public receivables within the scope will be able to be paid over a longer term by being put into installments in accordance with the specified conditions.
Taxpayers must complete their applications by the end of working hours on Monday, August 31, 2026. Due to potential congestion and technical issues in electronic applications, it is recommended not to leave transactions to the last day.
Installment Conditions and Collateral Requirements
Debts within the scope, excluding VAT, can be paid in installments of up to 72 months, while VAT debts can be paid in installments of up to a maximum of 12 months.
No collateral will be requested from taxpayers whose total debt amount does not exceed 10 million TL during the deferral and installment process. If the debt amount exceeds 10 million TL, collateral equivalent to half of the exceeding portion must be provided.
Application Methods and Payment Schedule
Taxpayers do not need to go to the tax office to apply. Transactions can be carried out electronically via the website of the Revenue Administration, the Digital Tax Office, and e-Government.
Taxpayers whose applications are accepted must pay the first installment in the payment plan by September 30, 2026.