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For 2024, Turkey’s first-year Pillar Two filing deadline was originally June 30, 2026 for calendar-year groups (the Turkish global minimum top-up tax return is generally due by the end of the 15th month after the fiscal year-end, but for the 2024 accounting period the deadline is the end of the 18th month). The Turkish GIR-equivalent information return is filed as an annex to the global minimum top-up tax return, with the same first-year 18th-month timing.
Turkey’s tax authority (GİB) has now extended the 2024 global minimum top-up corporate tax return filing deadline and the related payment deadline to 31 July 2026 under Notice VUK-203/2026-9.
The Turkish GIR-equivalent information return is brought within the extension because it is filed as an annex to that return.
The four key Turkish Pillar Two filings are:
| Turkish filing/form | English description | Core function |
|---|---|---|
| Yerel Asgari Tamamlayıcı Kurumlar Vergisi Beyannamesi | Local minimum top-up corporate tax return/QDMTT return | Turkish domestic top-up tax return for Turkish constituent entities/joint ventures. |
| Küresel Asgari Tamamlayıcı Kurumlar Vergisi Beyannamesi | Global minimum top-up corporate tax return | Return through which the relevant Turkish taxpayer reports and pays global top-up tax. |
| Küresel Asgari Tamamlayıcı Kurumlar Vergisi Bilgi Beyannamesi | Turkish GIR-equivalent information return | Detailed information return broadly corresponding to the GloBE Information Return, filed in Turkey where required, normally as an annex to the global return. |
| Küresel Asgari Tamamlayıcı Kurumlar Vergisine İlişkin Bildirim Formu | Notification Form | Form for Turkish constituent entities that are in scope of the group regime but are not themselves filing the Turkish global top-up tax return. |
The Turkish GIR-equivalent form template includes group information, reporting-period information, corporate structure, ownership, covered entities, safe harbours, de minimis positions, jurisdictional effective tax rate information, GloBE calculations, QDMTT information and allocation mechanics.
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