Turkey: Extension of QDMTT return filing deadline
The deadline has been extended to January 15, 2026.
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