What has changed for taxpayers with tax debt with this decision?

Administrative authority limits in deferring (paying in installments) debts up to 10 million TL have been increased, which enables high-amount debts to be restructured more easily.

From which date is the 10 million TL limit effective?

It entered into force as of 13 June 2026, the date the Decision was published in the Official Gazette.

PRESIDENTIAL DECISIONS13 June 2026

10 Million TL Limit in Tax

Official titleDecision on the Application of the Amount Set Forth in Article 48, Paragraph 2 of Law No. 6183 on the Collection Procedure of Public Claims as Ten Million Turkish Liras (Decision Number: 11414)

The monetary limit applied in the deferral (installment arrangement) procedures of public claims within the scope of Law No. 6183 has been determined as 10 million Turkish Liras.

Details of the Regulation

By Presidential Decision No. 11414 published in the Official Gazette dated 13 June 2026 and numbered 33279, the monetary threshold in Article 48, Paragraph 2 of Law No. 6183 on the Collection Procedure of Public Claims, regulating the mechanism of deferral, has been revised to 10,000,000 TL (ten million Turkish Liras).

In line with this decision, the monetary limit serving as the basis for the authority limits of local administrations and collateral requirement conditions regarding the deferral (installment arrangement) requests of taxpayers in debt to the public has been updated. By increasing the old limit, which had lost its currency in the highly inflationary environment, the operational convenience for taxpayers and tax offices has been enhanced.

The decision, signed by President Recep Tayyip Erdoğan on 12 June 2026, entered into force as of 13 June 2026, its date of publication.

REGAS Commentary

Bureaucratic hurdles have been reduced for taxpayers who are in hardship due to tax, penalty, or other public debts and wish to defer (pay in installments) their debts. For debts up to 10 million TL, the way has been cleared for deferral procedures to be resolved at the local level or under conditions requiring less collateral. It represents a significant financial convenience, particularly for SMEs and large-scale commercial enterprises.

Questions You Might Have

What has changed for taxpayers with tax debt with this decision?: Administrative authority limits in deferring (paying in installments) debts up to 10 million TL have been increased, which enables high-amount debts to be restructured more easily.
From which date is the 10 million TL limit effective?: It entered into force as of 13 June 2026, the date the Decision was published in the Official Gazette.

Key Terms

Amme Alacağı: All receivables of public nature, such as taxes, duties, fees, court costs, and penalties belonging to the state, special provincial administrations, and municipalities.
Tecil: The process of postponing or arranging in installments overdue or due debts by applying the interest rate specified in the law (deferral interest) on the grounds that the debtor is in severe hardship.

Follow Turkish legal developments

REGAS analyzed all 35 items in the Official Gazette of 13 June 2026; we published only 3 of them here.

REGAS summarizes every change in the Turkish Official Gazette in plain language and notifies you.

The REGAS app is currently Turkish-only. If you would like English in the app, the best way to make it happen is to support the developer: get the app and just say so.