Turkey: Guide on tax deferral and installment procedures

Guidance under Law No. 6183

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May 7, 2025

The Ministry of Treasury and Finance in March 2025 released a guide (Turkish) on tax deferral and installment payment procedures under Law No. 6183.

The guide outlines general principles, eligibility, application processes, required documentation, interest rates, installment rules, and collateral requirements.

The guide specifies that taxpayers facing financial hardship or force majeure conditions can defer tax debts, penalties, and social security contributions for up to 36 months. Applications must include a petition, financial documents, and evidence of hardship. Interest is set at 48% per year, and failure to pay installments or provide accurate information can terminate the plan. Collateral may be required, including bank guarantees and property mortgages.


For further information, please contact a KPMG tax professional in Turkey:

Hakan Orhan | horgan@kpmg.com

Celal Küpeli | ckupeli@kpmg.com

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