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Turkey’s Revenue Administration has officially extended the force majeure tax provisions granted to taxpayers in earthquake-affected provinces until November 30, 2025, offering further relief to individuals and businesses struggling to recover.
The extension applies to taxpayers in Adıyaman, Hatay, Kahramanmaraş, Malatya, and the İslahiye and Nurdağı districts of Gaziantep, who continue to face disruptions stemming from the catastrophic February 6, 2023 earthquakes.
Key Extensions and Provisions:
- Tax Return Deadlines Extended:
Tax declarations, including withholding tax, stamp duty, VAT, Ba-Bs notifications, and income and corporate tax returns, can now be submitted as late as December 31, 2025, depending on the type and period. - E-Ledger Uploads:
Taxpayers using electronic ledgers must upload e-ledgers and their certification files to the Revenue Administration’s system by December 31, 2025. - Motor Vehicle Tax (MTV):
The deferred payments from prior periods and the second installment of the 2025 MTV are due by December 31, 2025. - Installment Options:
Qualifying taxpayers may apply to pay their tax debts in up to 24 interest-free monthly installments, provided they meet the required conditions and use within the deadlines. - Temporary Tax Returns Suspended:
No provisional tax declarations from eligible taxpayers in the impacted regions will be required for 2023, 2024, and 2025. - Excise and Fee Exceptions:
Taxes under the Special Consumption Tax Law (Law No. 4760) and Fees Law (Law No. 492) are not covered under this relief. - Restructuring Law (Law No. 7440):
Taxpayers with debt to tax offices in the affected areas have until March 2, 2026, to apply for restructuring and must pay the first installment by March 31, 2026.
Ongoing Consideration for Individual Cases
Even after the general relief ends, taxpayers who can prove that they continue to be unable to fulfill obligations due to the disaster may individually request continued consideration from the Revenue Administration.
More detailed information is available through local tax offices.
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