Türkiye Extends Tax Debt Deferral to 72 Months, Cuts the Interest Rate: Deadline August 31, 2026

If your Turkish subsidiary is carrying overdue tax debt, the terms for deferring it just became meaningfully better — but only for 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 separate decision cut the applicable deferral interest rate from 39% to 29%. The catch: applications close 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 threshold below which no collateral is required for a deferral request was raised from 1 million TL. A subsequent Presidential Decree (No. 11414, Official Gazette dated June 13, 2026, No. 33279) raised that unsecured threshold further, to 10 million TL. Above that amount, collateral equal to half of the excess is required.

Separately, the deferral interest rate itself was cut by 10 points, from 39% to 29% annually, effective June 16, 2026. This rate applies going forward; 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 is a mix of VAT, withholding tax, stamp duty, or other standard tax debt, it is very likely eligible.

Before and after, side by side

	Before Law No. 7582	After Law No. 7582
Maximum installment period	36 months	72 months
Unsecured deferral threshold	1 million TL	10 million TL (Presidential Decree No. 11414)
Deferral interest rate	39% annually	29% annually (effective June 16, 2026)
Application deadline for this window	—	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 — 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?

If your subsidiary already has an active deferral agreement signed under the old 36-month, 39% terms, whether that existing agreement can be renegotiated onto the new 72-month, 29% structure — versus only new applications for previously unresolved debt qualifying — is not something the general communiqué spells out in a way that should be assumed either way. This is worth a direct question to your tax office or SMMM rather than an assumption in either direction, since getting it wrong either delays a legitimate restructuring or wastes an application on debt that was never eligible for it.

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 changes now. A 72-month horizon at 29% annual interest, combined with a much higher unsecured threshold (10 million TL), turns 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 must be filed on or before August 31, 2026. That deadline is fixed — this is not a rolling program.

Applications can be 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 applying

• 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 72-month schedule against your funding plan. A longer deferral reduces monthly cash outflow but extends the period the debt sits on the books accruing interest — 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.

Summary

• 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.
• The deferral interest rate dropped from 39% to 29% annually, effective June 16, 2026.
• The unsecured deferral threshold rose 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 close 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, this turns a previously unattractive deferral mechanism into a real working-capital option worth comparing against short-term financing.

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.