Türkiye Extends Tax Debt Deferral to 72 Months, with a Lower Interest Rate for Requests by 31 August 2026

If your Turkish subsidiary is carrying overdue tax debt, the terms for deferring it became meaningfully better in mid-2026, with the most favourable terms tied to a limited window. Law No. 7582 extended the maximum installment period under Article 48 of Law No. 6183 (the Public Receivables Collection Law) from 36 months to 72 months, and a communiqué set a reduced deferral interest rate of 29%, instead of the general 39%, for requests filed under it. The catch: applications under this window closed on August 31, 2026. This guide explains what changed, who qualifies, and what it means for cash flow planning in a foreign-owned Turkish entity.

What exactly changed?

Law No. 7582, published in the Official Gazette on June 4, 2026 (approved by parliament on May 21, 2026), amended Article 48 of Law No. 6183 in two ways:

• The maximum deferral (tecil) period for overdue public receivables was raised from 36 months to 72 months.
• The amount written into the law as the threshold below which no collateral is required became 1 million TL. Before the law the threshold in force was 250,000 TL. A subsequent Presidential Decree (No. 11414, Official Gazette dated June 13, 2026, No. 33279) raised the unsecured threshold further, to 10 million TL. Above that amount, collateral equal to half of the excess is required.

Separately, Communiqué Series B No. 20 set a reduced deferral interest rate of 29% a year, instead of the general 39%, for deferrals requested under the communiqué by August 31, 2026. Instalments of deferrals that were already running and being paid on time also carry 29% from June 16, 2026. Requests filed after August 31, 2026, and requests for debts that fell due after June 5, 2026, are assessed under the general rules, where the 39% rate applies. Interest already charged at 39% on earlier deferral agreements is not refunded or offset retroactively.

The procedural details were set out in General Collection Communiqué (Tahsilat Genel Tebliği) Series B, No. 20, also published on June 16, 2026.

Which debts are covered?

Public receivables (kamu alacakları) that were due on or before June 5, 2026 and remain unpaid. This is broad: it covers most overdue tax debt collected under Law No. 6183.

Two categories are explicitly excluded:

• Special Consumption Tax (ÖTV)
• 2026 advance/provisional tax (geçici vergi) amounts that will be offset against 2026 income or corporate tax, along with penalties and late-payment surcharges tied to those two categories.

If your subsidiary's overdue balance was a mix of VAT, withholding tax, stamp duty, or other standard tax debt, it was very likely eligible. The number of instalments depended on the type of debt and on the company's liquidity ratio. VAT debts could be paid in 12 equal instalments. Other debts ran to 36 instalments at a liquidity ratio of 0.50 or higher, 48 between 0.30 and 0.50, and 72 only at 0.30 or lower.

Before and after, side by side

	Before Law No. 7582	After Law No. 7582
Maximum installment period	36 months	72 months
Unsecured deferral threshold	250,000 TL	10 million TL (1 million TL in the law, raised by Presidential Decree No. 11414)
Deferral interest rate	39% annually	29% annually for requests under Communiqué B-20 (the general rate is still 39%)
Application deadline for this window	n/a	August 31, 2026

The combination of a longer horizon, a lower rate, and a much higher unsecured ceiling is what makes this round of changes different from routine annual rate updates, since most years only the interest rate itself is adjusted, not the structural terms of Article 48.

Does this apply to debt already under a payment plan?

The communiqué covers this case in Article 10. Deferrals that were already running and being paid on time on June 16, 2026 receive the 29% rate automatically for instalments due after that date, with no application. To move the remaining instalments onto the new instalment counts, the debtor had to apply by August 31, 2026, and the total period cannot exceed the Article 48 maximum counted from the original application date. If you are unsure which case applies to an existing agreement, ask your tax office or SMMM.

Why this matters for a foreign-owned entity

Foreign-owned subsidiaries in Türkiye often carry short-term tax debt not out of financial distress but because of FX timing mismatches, intercompany funding delays, or working-capital pressure from a volatile lira. Historically, the standard deferral tool (Article 48 tecil) topped out at 36 months and carried a punitive interest rate. That combination often made it cheaper, or at least not obviously worse, to simply pay a bank for short-term credit instead.

The math changed in 2026. For companies that applied in time, up to 72 instalments at 29% annual interest, combined with a much higher unsecured threshold (10 million TL), turned this into a genuine cash-flow-smoothing tool rather than a last resort. For headquarters reporting a Turkish subsidiary's liabilities upward, converting an overdue, penalty-accruing tax balance into a structured, lower-rate installment plan is also a cleaner balance sheet story than an unresolved arrears line.

How to apply, and by when

Applications had to be filed on or before August 31, 2026. That deadline was fixed, and this was not a rolling program. A deferral under the general rules of Article 48 can still be requested after that date, at the general 39% rate.

Applications were submitted through:

• The Revenue Administration's website (gib.gov.tr)
• The Digital Tax Office (Dijital Vergi Dairesi)
• e-Devlet (the national e-government portal)
• Directly at the relevant tax office, in person or by mail

Each debt category and tax office combination may require a separate application, so subsidiaries with debt spread across multiple tax offices (common for entities with more than one registered address or branch) should map out every outstanding balance before filing rather than applying office by office as issues surface.

What to check before any future application

• Confirm the exact debt amount and due date with your SMMM. The June 5, 2026 cutoff for eligibility means debts that became due afterward are not automatically covered by this specific window.
• Separate ÖTV and 2026 geçici vergi mahsup amounts from the request. Filing for excluded categories by mistake will delay processing.
• Model the instalment schedule against your funding plan. A longer deferral reduces monthly cash outflow but extends the period the debt sits on the books accruing interest, which is worth comparing against alternative financing, including intercompany loans, before committing.
• Check the collateral threshold in TL, not in your reporting currency. With lira volatility, a balance that looked comfortably under 10 million TL at one exchange rate can shift meaningfully in a few weeks.

How ERP helps track this

Once a deferral is approved, the debt effectively becomes a long-term structured liability with its own repayment schedule and interest accrual, exactly the kind of obligation that gets lost in spreadsheets after the initial approval excitement fades. In the finance module, the installment schedule can be recorded against the original tax liability, so each period's due installment, accrued interest, and remaining balance are visible alongside regular cash flow forecasting, rather than tracked separately from the rest of the subsidiary's payables.

Deferral eligibility, the applicable rate, and the collateral requirement depend on your subsidiary's specific debt composition. Confirm the details with your SMMM (financial advisor) before filing.

Key points

• Law No. 7582 (June 4, 2026) raised the maximum tax debt deferral period under Article 48 of Law No. 6183 from 36 to 72 months.
• Communiqué Series B No. 20 set a reduced 29% deferral interest rate for requests filed by August 31, 2026. The general rate is still 39%.
• The unsecured deferral threshold rose from 250,000 TL to 10 million TL (Presidential Decree No. 11414). Above that, collateral covering half the excess is required.
• Covered: public receivables due on or before June 5, 2026, excluding ÖTV and 2026 provisional tax offset amounts.
• Applications closed on August 31, 2026: filed via GİB's website, the Digital Tax Office, e-Devlet, or in person at the tax office.
• For foreign-owned subsidiaries that applied in time, this turned a previously unattractive deferral mechanism into a real working-capital option. The number of instalments depends on the debt type and the liquidity ratio.

Sources

• Law No. 7582, Official Gazette, June 4, 2026
• Presidential Decree No. 11414, Official Gazette No. 33279, June 13, 2026
• General Collection Communiqué (Tahsilat Genel Tebliği) Series B, No. 20, June 16, 2026

This article is general information, not tax advice. Confirm your subsidiary's eligibility and the current terms with your financial advisor before applying.