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Türkiye: Consultation on draft guidance on domestic minimum corporate income tax, investment fund exemptions, and fourth provisional tax period

Implementation guidance and forms for global minimum top-up tax also released.

may 4, 2026

The tax administration published draft guidance for consultation on the domestic minimum corporate income tax (DMCIT), investment fund exemptions, and the reintroduction of the fourth provisional tax period.

The tax administration also released implementation guidance and forms concerning the compliance framework for the global minimum top-up tax (GMT). The guidance sets out both the registration procedure and the structure of the returns to be used by in-scope multinational enterprise (MNE) groups.
 

For more information, contact a KPMG tax professional in Türkiye:

Beyza Özsoy | bozsoy@kpmg.com
Celal Küpeli | ckupeli@kpmg.com
Yavuz Öner | yoner@kpmg.com
Şaban Atuçuran | satucuran@kpmg.com
Fatma Büyükdemirci | fbuyukdemirci@kpmg.com
Başak Diclehan | bdiclehan@kpmg.com

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