Collection General Communiqué (Series: B, No: 20), published in Official Gazette No. 33282 of 16 June 2026, allows qualifying debtors to pay their tax office debts in instalments at a deferral interest rate below the current rate, under Article 48 of Law No. 6183.
Collection General Communiqué (Series: B, No: 20), published in Official Gazette No. 33282 of 16 June 2026, allows debtors meeting certain conditions to pay their debts to tax offices in instalments with a deferral interest rate lower than the current rate (29% per annum), within the scope of Article 48 of Law No. 6183 on the Procedure for the Collection of Public Receivables. The regulation entered into force following the amendment made to Article 48 of Law No. 6183 by Law No. 7582 and Presidential Decree No. 11414. Its main points are as follows:
- Scope: Public receivables followed up and collected by tax offices affiliated with the Ministry of Treasury and Finance that had fallen due as at 5 June 2026 (inclusive) and remained unpaid as at the date of publication of the Communiqué.
- Application: Until 31 August 2026; a deferral request must be made separately for each tax office and must cover all debts owed to that office.
- Deferral interest: 29% per annum (lower than the general deferral interest rate of 39%).
- Number of instalments: Between 12 and 72 equal instalments, depending on the liquidity ratio, the type of receivable and the debtor’s legal status.
- Collateral: No collateral is required for debts up to TRY 10 million; collateral equal to half of the portion exceeding that amount must be provided.
- First instalment: Payment in equal monthly instalments beginning in September 2026.
The table below summarises the basic parameters of the regulation.
The Communiqué covers all public receivables followed up and collected by tax offices affiliated with the Ministry of Treasury and Finance that had fallen due as at 5 June 2026 (inclusive) and remained unpaid as at 16 June 2026, the date of publication of the Communiqué.
Accordingly, debts owed to the tax office that generally fell due up to 5 June 2026 may be subject to deferral and payment in instalments under the Communiqué.
The following receivables are excluded from the scope of the Communiqué:
- Special consumption tax (SCT),
- Advance tax to be offset against 2026 personal income tax,
- Advance tax to be offset against 2026 corporate income tax,
- Tax loss penalties, late payment interest and late payment surcharges attached to these taxes,
- Stamp duty on the returns for these taxes, together with the related late payment surcharges.
Consequently, SCT debts in particular, and advance tax debts relating to 2026, cannot be paid in instalments under this Communiqué.
Debtors wishing to benefit from the provisions of the Communiqué must apply with petitions appropriate to their situation by the end of 31 August 2026 (inclusive). Applications may be made through:
- The website of the Revenue Administration (gib.gov.tr),
- The Digital Tax Office (dijital.gib.gov.tr),
- e-Government (turkiye.gov.tr),
- The tax office to which the debt is owed, directly or by post,
- Other tax offices.
In determining the application date, the date of the transaction is taken as the basis for electronic applications, the date of posting for applications made by registered post or express mail, and the date on which the petition enters the tax office records for applications made by ordinary post.
Debtors owing amounts to more than one tax office must apply separately to each tax office and must request deferral for all of their debts to the relevant office.
Debts deferred under the Communiqué will be paid in equal monthly instalments, with the first instalment beginning in September 2026. The number of instalments will be determined by taking into account the debtor’s severe hardship status, the type of receivable and the debtor’s legal status.
5.1. Number of Instalments Based on Severe Hardship
For taxpayers with an active tax registration as at the date of publication of the Communiqué that keep books on the balance sheet or business account basis, the number of instalments will be determined according to the liquidity ratio reflecting their financial position:
The debts of debtors outside this scope (those who cannot be assessed by liquidity ratio) may generally be paid in 48 equal instalments.
5.2. Number of Instalments for VAT and BITT Debts
For banking and insurance transactions tax (BITT) and value added tax (VAT), together with the related tax loss penalties, late payment interest, late payment surcharges and the stamp duty on their returns (and the related late payment surcharges), the instalment period will be 12 equal instalments.
Regardless of the taxpayer’s liquidity ratio or of any longer instalment period applied to their other debts, the instalment period for VAT and BITT debts is in every case 12 equal instalments.
5.3. Public Institutions, Municipalities and Affiliated Companies
All debts within the scope of the Communiqué owed by special provincial administrations, municipalities, investment monitoring and coordination departments, public legal entities affiliated with them, and legal entities in which they hold, directly or indirectly, jointly or separately, more than half of the capital, may be paid in 72 equal instalments. For debtors in this category the type of debt is immaterial: the 72-instalment option may be applied to all debts, including VAT. Persons liable for these debts may also benefit from the same option in respect of the amounts for which they are liable.
Deferral interest of 29% per annum will be applied to debts deferred under the Communiqué. This rate has been set below the general deferral interest rate (39% per annum, applicable to requests where the taxpayer does not wish to benefit from the Communiqué). Deferral interest will be calculated by reference to the due dates of the instalments in the payment plan; where instalments are paid before their due date, it will be calculated by reference to the actual payment date.
For debts subject to a late payment surcharge, the surcharge will be calculated on the principal amounts for the period from the due date to the date of the deferral request. Where an ancillary receivable other than the late payment surcharge is to be applied to the principal, it will be calculated up to the date of the deferral request in accordance with the relevant legislation. The total debt will be divided by the number of instalments to be applied, and fractions of a lira will be added to the first instalment.
For deferrals granted under the Communiqué, the collateral rules in Article 48 of Law No. 6183 will apply:
Example: Where deferral is requested for a debt of TRY 16 million, collateral of TRY 3 million must be provided, being half of the TRY 6 million exceeding TRY 10 million. Collateral procedures and requests for the lifting of attachments will be assessed in accordance with the explanations in Collection General Communiqué Series: A, No: 1.
Deferral applications under the Communiqué will be assessed and concluded by tax office directorates regardless of the amount of the debt. For deferral requests relating to public receivables not exceeding TRY 10 million, the procedures may be carried out directly through the Revenue Administration’s information systems. Debtors whose debts are deferred will be given a payment plan showing the instalment amounts payable, the deferral interest amounts and the instalment due dates.
10.1. Debts Already Deferred as at the Date of Publication
For debts previously deferred and being paid in accordance with the deferral conditions as at 16 June 2026, the previously applicable deferral interest rates will apply to instalments payable after that date for the period from the date of the deferral application to 16 June 2026, and deferral interest of 29% per annum will apply from 16 June 2026 onwards.
Taxpayers with existing deferred debts who wish to benefit from the deferral periods set out in this Communiqué may apply by 31 August 2026 and request that their remaining instalments be deferred under this Communiqué. In that case, the deferral provisions will be deemed valid for instalments already paid in accordance with their conditions, and a new payment plan will be drawn up for the remaining debt beginning in September 2026. However, the instalment period granted may in no case exceed the maximum period set out in Article 48 of Law No. 6183, counted from the date of the first application.
10.2. Deferral Requests Under Assessment
Debtors who had previously made a deferral request under Article 48 of Law No. 6183 but whose request was still under assessment as at the date of publication of the Communiqué may also benefit from its provisions, provided they apply by 31 August 2026. For these debtors, the previously applicable rates will apply from the date of the first application to 16 June 2026, and deferral interest of 29% per annum will apply from that date onwards. The requests of those who do not wish to benefit from the Communiqué will be assessed under the general principles in Collection General Communiqué Series: A, No: 1, and deferral interest of 39% per annum will apply to requests that are approved.
Where instalments relating to deferred debts, including deferral interest, are not paid on time or are underpaid, the deferral will be deemed to have been breached. However, failure to pay or underpayment of no more than two instalments in a calendar year will not in itself constitute a breach.
For this tolerance to apply, each instalment that is unpaid or underpaid must be paid within the payment period of the following instalment, together with deferral interest calculated by reference to the payment date. Where the instalment in question is the final one, it must be paid together with deferral interest by the end of the month following the final instalment payment period. If these conditions are not met, the deferral will be deemed breached and the public receivables subject to it will be followed up and collected.
Persons held liable for payment of a public debt under the liability provisions of the Tax Procedure Law, Law No. 6183 and other laws may also benefit from the provisions of the Communiqué, limited to the amounts for which they are liable. This includes:
- Heirs,
- Guarantors,
- Company shareholders,
- Legal representatives,
- Partners in ordinary partnerships,
- Partners in general partnerships.
Since partners in ordinary and general partnerships are jointly and severally liable for the whole of the partnership’s debts, they may benefit in respect of the entirety of those debts. To do so, they must make a written application to the relevant tax office.
13.1. Restructured Debts
Instalments that remain unpaid under restructuring files established under special laws and not breached as at the date of publication of the Communiqué cannot be deferred under this Communiqué. The rules governing payment of those instalments are set out in the relevant special restructuring laws.
13.2. Presentation in Debt Status Certificates
For debts paid in instalments under the Communiqué not to appear on the certificate showing debt status, at least 10% of the deferred debt must have been paid:
For this purpose, the debt amount excluding deferral interest is taken into account.
13.3. Motor Vehicles Tax Debts
For motor vehicles tax payers to benefit from the Communiqué, they must apply on the basis of the total debt calculated for each vehicle (motor vehicles tax, late payment surcharge/interest, tax penalties, traffic administrative fines, highway toll charges and administrative fines, together with the related ancillary receivables). As long as these debts are deferred and the deferral is not breached, the vehicle inspection permit or airworthiness certificate may be issued. However, for the sale and transfer of the vehicle to take place, the whole of the deferred debt must be paid.
13.4. Requests for Fewer Instalments and Late Applications
Debtors may request a smaller number of instalments provided they do not exceed the maximum numbers set out in the Communiqué; the payment plan is then drawn up on that shorter basis. Applications not made within the deadline, and deferral applications relating to receivables falling due after 5 June 2026, will not be assessed under this Communiqué but under the general principles in Collection General Communiqué Series: A, No: 1.
Collection General Communiqué (Series: B, No: 20) introduces the possibility of paying, in instalments and at a deferral interest rate below the current one (29% per annum), public debts owed to tax offices that had fallen due as at 5 June 2026 and remained unpaid. For taxpayers carrying a stock of debt that has become difficult to service because of high interest costs, this regulation offers significant cash flow relief.
We recommend that our clients review the debts within scope and their existing deferral positions, and consider together the 31 August 2026 application deadline, the requirement to apply separately to each tax office, the requirement to request deferral for all debts at the relevant office, the 12-instalment limit on VAT and BITT debts, and the 36, 48 or 72 instalment options available according to financial position. Preparing application and debt determination files early will prevent the loss of rights that can arise from last-day congestion.