The last weeks of 2026 bring several deadlines for companies in Türkiye, and two of them can cost far more than a penalty. This checklist is for owners in mainland China and Hong Kong who run a Turkish company from abroad: who each item applies to, the date, and what to do.
This article is general information, not legal or tax advice.
Dates at a glance
| Date | What | Who |
|---|---|---|
| 30 November 2026 | Join e-Tebligat, the electronic notification system | Companies required to use it that have not yet registered |
| 1–31 December 2026 | 2025 domestic top-up tax return | Turkish companies of groups in scope of the global minimum tax |
| 31 December 2026 | Capital increased to the legal minimum | Ltd. Şti. below TRY 50,000; A.Ş. below TRY 250,000 |
| 31 December 2026 | Local filing of the 2025 country-by-country report, if required | Turkish companies of large groups whose report does not reach Türkiye through exchange |
| 31 December 2026 | 5-point social security premium reduction for manufacturing ends, unless extended | Manufacturing employers |
| February 2027 | Provisional tax return for October–December 2026 | All companies |
1. Minimum capital: 31 December 2026
Who: companies formed before the minimum capital rose on 1 January 2024 whose capital is still below the new minimum: TRY 50,000 for a limited company (Ltd. Şti.), TRY 250,000 for a joint-stock company (A.Ş.). Many older limited companies were set up with far less.
The rule: a company that has not increased its capital to the minimum by 31 December 2026 is deemed dissolved (Turkish Commercial Code, Provisional Article 15). The Ministry of Trade may extend the period by one year at a time, at most twice; as of 16 October 2026 no extension has been announced.
What to do:
- Check the registered capital in your trade registry record.
- Hold the general assembly. For this increase no meeting quorum is required, and decisions are taken by a majority of the votes present.
- Leave time for the trade registry filing. The increase also triggers the Competition Authority fee of 0.04% of the added capital, plus registry costs.
Do not confuse this with the Ministry’s 10 October 2026 announcement. That extension, to 1 January 2028, concerns the capital-loss and over-indebtedness calculation under Article 376 of the Commercial Code, not this deadline.
2. e-Tebligat: 30 November 2026 for those not yet registered
e-Tebligat is not new for companies: corporate taxpayers have been required to use it since 2016. Law 7587 moved the obligation into the Tax Procedure Law (Article 107/A), and Communiqué 596 (Official Gazette 11 October 2026) renewed the deadlines.
Who: companies required to use e-Tebligat that are not yet registered must join by 30 November 2026. Companies already registered need do nothing; their existing user details stay valid. New companies join within 15 days of starting business.
Why it matters: a notice is deemed served at the end of the fifth day after it reaches the inbox, whether or not anyone reads it. E-mail and SMS alerts are optional and do not change that. Failing to comply can lead to a special irregularity penalty (TRY 12,000 for companies in 2026).
What to do: check whether your company has an e-Tebligat inbox and decide who reads it every week. Registration (e-notification) is included in our Professional package and available as an add-on.
3. Large groups: the December top-up tax return
Who: Turkish companies of groups whose ultimate parent’s consolidated revenue exceeded the Turkish-lira equivalent of €750 million in at least two of the four preceding years.
Date: the domestic top-up tax return for calendar 2025 is due between 1 and 31 December 2026, and it must be filed even if no tax is due. One Turkish group company can file for all of them.
GİB has not yet announced the filing period for the 2025 Pillar Two notification form, a separate filing for most Turkish subsidiaries.
What to do: confirm scope with group tax and agree which Turkish company files. See our article on the global minimum tax in Türkiye.
4. Large groups: a possible local CbC report by 31 December 2026
Who: Turkish companies of groups above the country-by-country reporting threshold (for a mainland parent more than RMB 5.5 billion of consolidated revenue in the previous year, for a Hong Kong parent at least HK$6.8 billion).
When it applies: if Türkiye does not receive the group’s 2025 report through exchange, for example because no exchange agreement is in force with the parent’s jurisdiction, or because the parent’s jurisdiction does not require the report, the Turkish company must file the report itself, as an XML file through GİB’s BTRANS system, by 31 December 2026. Whether exchange with mainland China and Hong Kong is active for 2025 has not been confirmed, so treat this as a point to check now.
What to do: ask group tax where the 2025 report is filed. If a local filing is needed, apply early for the BTRANS user code, which requires a signed paper application. Our CbCR notification page explains the separate annual notification; a local report is quoted separately.
5. Manufacturers: social security premium reduction
Who: manufacturing employers. They keep a 5-point employer premium reduction under Provisional Article 108 of the Social Security Law, against 2 points for other employers.
Date: the 5-point reduction runs until 31 December 2026. The President may extend it to 31 December 2027; we have not seen an extension as of 16 October 2026.
What to do: budget 2027 payroll costs for both cases.
6. Closing the 2026 books
Who: all companies.
- Fourth provisional tax period. Since fiscal year 2025, companies file four quarterly provisional tax returns again (Law 7566). The October–December 2026 return is due in February 2027; for 2025 the deadline was 17 February 2026.
- No inflation adjustment. Tax balance sheets for 2025, 2026 and 2027 are not inflation-adjusted under the Tax Procedure Law, whether or not the statutory conditions are met (Law 7571, with narrow exceptions). Plan the 2026 year-end on historical figures.
- Electronic share and general assembly books. Companies registered from 1 January 2026 keep their share ledger and general assembly book in the Ministry of Trade’s electronic book system. If your company was formed in 2026, record share transfers and the general assembly that approves the 2026 accounts there, not on paper.
- Domestic minimum corporate tax. Corporate tax cannot be lower than 10% of corporate income before deductions and exemptions; new companies are exempt for their first three fiscal periods. Check whether 2026 is your company’s fourth.
What this means for you
Start with the two items that can do the most damage: minimum capital (deemed dissolution) and e-Tebligat (notices served whether or not anyone reads them).
Our bookkeeping and tax filing service covers the books and the provisional and annual corporate tax returns; the Basic package is designed for companies that already exist (see prices). If your capital is below the minimum, contact us and we will go through the steps with you. You can write to us in Chinese or English: WeChat ID etitax or info@etitax.com.
