Last Day for Tax Debt Installment Applications
Taxpayers must complete their applications for deferral and installment payments of public receivables by the end of business hours on August 31, 2026.
The application period for taxpayers wishing to benefit from the opportunity to pay their tax debts through deferral and installment plans ends at the close of business on Monday, August 31, 2026. VAT debts can be paid in installments of up to 12 months, while other eligible debts can be structured for up to 72 months.
Covered Public Receivables
The implementation carried out by the Ministry of Treasury and Finance and the Revenue Administration covers certain public receivables that matured as of June 5, 2026, but remained unpaid by June 16, 2026.
Income and corporate taxes, VAT, fees, judicial and traffic fines, ecrimisil (property usage fees), and KYK student loan debts will be able to benefit from this opportunity.
Debts Excluded from the Scope
Special Consumption Tax and provisional taxes related to 2026 income and corporate taxes are kept outside the scope of deferral and installment structuring.
Stamp taxes, tax loss penalties, and late payment interest associated with these taxes are also among the items that cannot be structured.
Installment Durations and Interest Rate
Debts within the scope other than VAT can be paid in installments of up to 72 months, whereas the maximum installment period for VAT debts will be applied as 12 months.
Within the scope of deferral transactions, an annual deferral interest rate of 29 percent will be applied to debtors.
Collateral Application Principles
No collateral will be requested from taxpayers whose total debt amount does not exceed 10 million liras during deferral and installment procedures.
In the event that the debt amount exceeds 10 million liras, it will be mandatory to provide collateral equal to half of the portion exceeding 10 million liras.
Electronic Application Channels
Taxpayers do not need to visit tax offices for the application process, as the procedure is conducted entirely in a digital environment.
Transactions can be carried out electronically via the Revenue Administration website, the Digital Tax Office, and the e-Government gateway.
First Installment Payment Date
Taxpayers whose applications are accepted are required to make their first installment payment by September 30, 2026.
A maximum of two installments are allowed to be missed within a calendar year, and missing more than two installments will result in the cancellation of the installment plan.