Global Minimum Supplementary Corporate Tax Declaration

The Global Minimum Supplementary Corporate Tax Declaration has been enacted within the framework of the Fifth Part added to the Corporate Tax Law No. 5520 by Law No. 7524.

The 'Global Minimum Supplementary Corporate Tax Declaration' and the 'Global Minimum Supplementary Corporate Tax Information Declaration' have been launched in the new 'e-Declaration Test' system to allow our taxpayers and professionals to experience data entry and calculation processes.

Multinational enterprise groups whose annual consolidated revenue in the consolidated financial statements of the ultimate parent company exceeds the Turkish lira equivalent of 750 million Euros in at least two of the four accounting periods preceding the reporting period of the income fall within the scope of local and global minimum supplementary corporate tax application.

The global minimum supplementary corporate tax is determined based on the principle of income inclusion and the principle of insufficiently taxed payments.

Under the principle of income inclusion, the taxpayer of the global minimum supplementary corporate tax is the ultimate parent company, intermediate parent company, or partially owned parent company located in Turkey, related to the multinational enterprise groups covered and enterprises located in other countries.

In this context, the mentioned taxpayers are required to establish a tax liability for '0064 - Global Minimum Supplementary Corporate Tax' in the tax offices they are subject to for corporate tax in their own names in order to test the relevant declarations.

Users who have established their tax liability will be able to access the 'e-Declaration Test' module after logging into the Digital Tax Office with their existing user code and passwords, and will have the opportunity to use the relevant declaration for testing purposes.

During this process, our taxpayers and professionals can send their questions or suggestions regarding the declaration to the email address GloBE@gelirler.gov.tr.

Announced.

DIGITAL TAX OFFICE (20.05.2026)

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