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Türkiye: Pillar Two jurisdiction lists

Decision identifies jurisdictions qualifying for the QDMTT safe harbor and those applying a QDMTT or the IIR.

august 6, 2026

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

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