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Turkey: Extension of QDMTT return filing deadline

The deadline has been extended to January 15, 2026. 

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december 17, 2025

The tax administration on December 1, 2025, announced an extension of the filing deadline for the qualified domestic minimum top-up tax (QDMTT) returns. The deadline, initially set for December 31, 2025, for fiscal years ending on December 31, 2024, has been extended to January 15, 2026.

Filing via the e-filing portal is not yet possible, but a test environment has been launched for taxpayers to familiarize themselves with the process.

A local designated filing entity must be appointed and registered for QDMTT purposes.

Read a December 2025 report prepared by KPMG’s EU Tax Centre

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