Türkiye: Pillar Two jurisdiction lists
Decision identifies jurisdictions qualifying for the QDMTT safe harbor and those applying a QDMTT or the IIR.
Presidential Decision No. 11511, issued on July 11, 2026, identified the jurisdictions that qualify for the Pillar Two qualified domestic minimum top-up tax (QDMTT) safe harbor and those that apply a QDMTT or the income inclusion rule (IIR).
The decision contains separate lists of jurisdictions for:
- QDMTT safe harbor
- QDMTT implementation
- IIR application
The decision became effective on July 11, 2026, with retroactive effect for accounting periods beginning on or after January 1, 2024.
For more information, contact a KPMG tax professional in Türkiye:
Fatma Buyukdemirci | fbuyukdemirci@kpmg.com
Beyza Ozsoy | bozsoy@kpmg.com