2026 Tax Amnesty Expectations: Will a New Tax Relief Law Be Introduced, and Who Will It Cover?

As the new year approaches, one of the key issues taxpayers are following is whether a new tax amnesty will be introduced. In this article, we examine what a potential tax amnesty could cover, the eligibility requirements for tax debt restructuring, and the application procedures in light of previous legislative arrangements and current developments.

Tax debt restructuring and tax amnesty programs are closely followed by both businesses and individual taxpayers. In particular, payment deadlines, application requirements, and potential reductions in outstanding tax liabilities are among the most frequently asked questions. However, the benefits offered under previous regulations should not be assumed to remain available under the same conditions today.

In this guide, we explain what a tax amnesty means, how it relates to tax debt restructuring, the conditions that applied under Law No. 7440, and the latest developments.

What Does Tax Amnesty Mean?

A tax amnesty refers to various financial concessions granted by the government through legislation to facilitate the collection of public receivables. Depending on the scope of the legislation, these measures may include reductions in tax penalties, recalculation of late payment interest and surcharges, or installment options for outstanding tax debts.

However, a tax amnesty does not mean that all tax debts are completely eliminated. The debts covered, applicable discounts, and application deadlines are clearly specified in the relevant legislation.

Will a New Tax Amnesty Be Introduced in 2026?

As of 2026, no new general tax amnesty or comprehensive tax debt restructuring law has entered into force in Türkiye.

In previous years, tax amnesty measures have been brought onto the agenda for various economic and financial reasons. The main factors include:

Economic financing needs,
Declining tax collection rates,
The government's objective of increasing public revenues.

Nevertheless, expectations alone cannot bring a tax amnesty into effect. Such a measure must be enacted through legislation passed by the Grand National Assembly of Türkiye (TBMM).

Pay Attention to Misleading News About Tax Amnesties in the TRNC

News reports claiming that a new tax amnesty has been introduced occasionally circulate on websites and social media platforms. However, some of these reports may concern regulations in other jurisdictions, such as the Turkish Republic of Northern Cyprus (TRNC), rather than Türkiye.

For this reason, taxpayers should verify which country a reported tax amnesty applies to. Official announcements published by the Official Gazette, the Ministry of Treasury and Finance, and the Revenue Administration should be considered the primary sources of reliable information.

The Ministry of Treasury and Finance's Approach to Tax Amnesty

In its announcements, the Ministry of Treasury and Finance identifies reducing the informal economy and strengthening voluntary tax compliance as important priorities.

Minister of Treasury and Finance Mehmet Şimşek has also repeatedly emphasized in his public statements on fiscal policy that strengthening tax discipline is preferable to frequently introducing tax amnesty measures.

Accordingly, there is currently no new tax amnesty program that has been officially announced and brought into force.

What Is Tax Peace, and What Benefits Does It Offer?

Tax peace, commonly referred to as tax amnesty, describes special legislative arrangements introduced by the government at certain intervals to facilitate the collection of public receivables.

Previous regulations have provided taxpayers with various benefits, including:

Installment plans for outstanding tax debts,
Reductions or alternative calculations for late payment interest and surcharges,
Partial reductions in tax penalties,
Tax base and tax increases,
Elimination of tax audit risks under specified conditions.

Such arrangements are generally introduced through omnibus legislation. Taxpayers must submit their applications within the period specified in the relevant law to benefit from the available concessions.

One of the most comprehensive recent restructuring measures, Law No. 7440, entered into force in 2023 and allowed numerous public debts to be restructured.

Which Debts Could Be Covered by a New Tax Amnesty?

A review of previous tax amnesty laws shows that their scope has not been limited to debts owed to tax offices. Social Security Institution (SGK) premiums, municipal debts, and certain administrative fines, such as traffic penalties, have also been included in previous arrangements.

The types of debts covered and the relevant periods are determined by the provisions of the legislation.

For example, Law No. 7440 covered certain public receivables relating to December 31, 2022, and earlier periods. Whether a debt had been finalized, was subject to litigation, or was under tax examination could also affect the applicable provisions.

Finalized Tax Debts and Other Public Liabilities

Previous restructuring laws have included the following types of debts:

Income tax liabilities,
Corporate income tax debts,
Value Added Tax (VAT) debts,
Social Security Institution premium debts,
Motor Vehicle Tax (MTV),
Traffic administrative fines,
Other administrative fines.

Depending on the relevant legislation, taxpayers may be offered reduced late payment surcharges, installment payment options, and discounts for lump-sum payments.

Debts Under Litigation or Tax Examination

Tax restructuring programs may extend beyond finalized tax debts. Transactions under ongoing tax examinations and debts that have become the subject of legal proceedings may also be included, subject to the conditions specified in the relevant law.

In such cases, taxpayers may receive penalty reductions or alternative payment concessions depending on the legal status of their debts.

Why Do Tax Amnesty Measures Come Onto the Agenda?

The government may consider introducing tax amnesty legislation for various economic and financial reasons.

These may include:

Increasing the collection of outstanding public receivables,
Economic contraction, financial crises, or extraordinary circumstances,
Encouraging taxpayers to fulfill their obligations,
Strengthening efforts to combat the informal economy,
Supporting the payment capacity of individuals and businesses.

Such measures aim both to increase government revenue and to help indebted taxpayers continue their economic activities.

Which Tax Components Are Reduced Under a Tax Amnesty?

Tax amnesty arrangements generally do not eliminate the entire principal tax debt. Instead, reductions are usually applied to late payment interest, surcharges, and certain penalties.

Examples of concessions introduced under previous legislation include:

Recalculating late payment interest and surcharges based on the Domestic Producer Price Index (D-PPI) instead of the original charges,
Reductions of up to 50% in certain tax penalties,
Additional discounts for taxpayers who pay their debts in full.

The key points to consider as of 2026 are:

No new general tax amnesty or debt restructuring law has entered into force. Such a measure requires legislation passed by the Turkish Grand National Assembly.
Under tax amnesty programs, the principal tax debt is generally retained, while late payment interest and surcharges may be recalculated using the D-PPI. Certain penalties may be reduced by up to 50%.
Tax debts do not automatically disappear after five years of non-payment. Procedures such as payment orders or attachment actions may affect the collection limitation period.
Delaying payments while waiting for a possible tax amnesty may create a risk of electronic attachment (e-lien). The Revenue Administration may impose electronic attachments on bank accounts and vehicles.
A tax base increase allows taxpayers to increase their declared tax bases for previous years at specified rates, potentially eliminating the risk of tax audits for the relevant periods.
Instead of waiting for a new amnesty, taxpayers may consider existing tax deferral and installment arrangements. Applications can be submitted through e-Government or the Interactive Tax Office.

Tax Base Increases and the Correction of Business Accounting Records

Tax base increases and the correction of business accounting records have been among the important benefits offered to taxpayers under previous tax restructuring programs.

A tax base increase allows businesses to increase their previously declared tax bases for specific years by predetermined percentages. This enables taxpayers to pay the tax calculated on the increased base and benefit from provisions that prevent tax examinations for the relevant periods.

The correction of business accounting records, on the other hand, aims to eliminate discrepancies between accounting records and a company's actual financial position.

Differences involving inventory balances, cash accounts, and receivables from shareholders may be corrected by paying a specified tax, subject to the conditions of the relevant legislation. This allows businesses to align their accounting records with their actual financial situation and reduce potential tax risks.

How Does a Tax Base Increase Provide Protection Against Tax Audits?

A tax base increase involves raising previously declared tax bases for earlier years in accordance with the percentages specified by law. Its primary purpose is to provide taxpayers with protection against tax audits for certain periods.

Under previous regulations, the main types of taxes eligible for tax base or tax increases included:

Income tax,
Corporate income tax,
Value Added Tax (VAT).

Taxpayers who fulfilled the legal requirements and paid the calculated amounts could benefit from provisions preventing tax examinations for the relevant periods.

Inventory and Cash Account Amnesty

Previous tax peace arrangements have also allowed businesses to correct certain discrepancies in their accounting records.

These procedures are commonly known as inventory amnesty and cash account amnesty.

Under these arrangements, businesses may be able to:

Correct differences between actual inventory levels and the amounts recorded in their accounting systems.
Adjust cash balances that appear in accounting records but do not physically exist within the business.

The conditions and applicable tax rates for these procedures depend on the relevant legislation.

What Is the Tax Collection Limitation Period? Are Unpaid Tax Debts Automatically Written Off After Five Years?

The belief that tax debts are automatically eliminated after five years is closely associated with the concept of the tax collection limitation period.

In Türkiye, under Law No. 6183 on the Procedure for the Collection of Public Receivables, the general collection limitation period for public receivables is five years.

However, this does not mean that a tax debt is automatically written off if it remains unpaid for five years. Certain actions taken by the tax administration may interrupt the limitation period and cause it to begin again.

Examples include:

Serving a payment order on the debtor,
Carrying out attachment procedures,
Taking legal action to collect the outstanding debt.

Therefore, it is incorrect to assume that a tax debt automatically disappears simply because no payment has been made for five years.

What Risks Do Taxpayers Face While Waiting for a Tax Amnesty? The Risk of Electronic Attachment

Failing to pay existing tax debts while waiting for a possible tax amnesty may create significant financial risks for taxpayers.

One of the main risks is electronic attachment, commonly referred to as an e-lien, implemented by the Revenue Administration.

Under the e-lien system:

Bank accounts may be electronically attached.
Vehicles owned by debtors may be subject to attachment.
Access to company bank accounts may be restricted.

Therefore, rather than simply waiting for a possible new amnesty, taxpayers may benefit from reviewing the existing payment and restructuring options.

An Alternative for Taxpayers Struggling to Pay Their Debts: Tax Deferral and Installment Plans

One option available to taxpayers waiting for a tax amnesty is the tax deferral and installment payment system.

Through this system, taxpayers who meet the applicable requirements may:

Pay their tax debts in installments,
Establish a suitable payment schedule,
Reduce the risk of attachment through available legal arrangements.

Changes introduced in June 2026 increased the maximum tax deferral and installment period from 36 months to 72 months. The maximum debt amount eligible for installment payments without providing collateral was also increased to TRY 10 million.

It is important to understand that tax deferral is not a tax amnesty. The principal debt is not written off and must be repaid together with the applicable deferral interest.

Current interest rates and application requirements can be obtained from the relevant tax office or the official website of the Revenue Administration.

Applications can be submitted through the following platforms:

e-Government,
Interactive Tax Office.

Important information: A General Communiqué on Collection published in June 2026 introduced an opportunity to defer and pay tax debts in installments at a reduced annual interest rate of approximately 29%. However, the application deadline for this arrangement expired on August 31, 2026. Applications submitted after this date are subject to the general tax deferral interest rate.

How Do Tax Amnesty Applications and Payments Work? A Look at Previous Practices

The application and payment procedures under tax amnesty laws generally follow similar stages.

First, the legislation is published in the Official Gazette and enters into force. Taxpayers are then granted a specific period in which to submit their applications. Applicants can choose to pay their debts in a single lump sum or through installments.

Meeting the payment obligations on time is essential to retaining the benefits provided under the restructuring arrangement. Missing installments or failing to comply with the statutory conditions may result in the loss of certain rights.

Has the Application Period Under Law No. 7440 Ended?

Law No. 7440, which entered into force in 2023, introduced various concessions for restructuring eligible tax debts and other public liabilities.

The general application period under the law ended on July 3, 2023, following an extension.

Therefore, the restructuring opportunities introduced in 2023 should not be considered an active option for submitting new applications today.

Further information about the previous implementation can be found on the official website of the Revenue Administration.

What Benefits Did Law No. 7440 Provide to Taxpayers?

Law No. 7440 offered different payment concessions depending on the type and legal status of the debt.

These included recalculating debts based on the Domestic Producer Price Index (D-PPI) instead of late payment interest and surcharges, waiving the collection of certain penalties, and allowing debts to be paid in installments.

Taxpayers who met the specified conditions were also permitted to increase their tax bases and tax liabilities and correct their business accounting records.

These benefits relate exclusively to the legislation that was in force in 2023.

Can Taxpayers Still Benefit From the Lump-Sum Payment Discounts Under the Previous Law?

The lump-sum payment discounts introduced under Law No. 7440 were subject to the application and payment deadlines specified in the legislation.

The lump-sum payment period under the general restructuring arrangement ended on July 31, 2023.

Consequently, the discounts available under the previous legislation cannot automatically be applied to tax payments made today.

What Should Taxpayers Who Previously Applied for Restructuring Do?

The expiration of the general application period does not mean that the payment obligations of taxpayers who previously applied have also ended.

Taxpayers who submitted their applications on time and continue to meet the statutory conditions must follow their existing payment schedules.

Making installment payments on time and fulfilling other obligations are essential to maintaining the benefits of the restructuring arrangement.

Were Tax Amnesty Applications Submitted Online or Through Tax Offices?

During the implementation of Law No. 7440, taxpayers could submit restructuring applications through several different channels.

Applications could be made through:

Electronic applications via the Interactive Tax Office,
Applications through the e-Government system,
In-person applications at the relevant tax office.

What Were the Lump-Sum Payment and Installment Options for Tax Debts?

Previous tax amnesty programs generally offered taxpayers several payment alternatives.

The main options available under Law No. 7440 included:

Paying the debt in a single lump sum,
Paying the debt in 12, 18, 24, 36, or 48 installments,
Making payments by credit card.

Taxpayers who selected the lump-sum payment option could benefit from additional discounts, subject to the conditions specified in the law.

Which Debts Were Restructured Under Law No. 7440?

Law No. 7440, titled the Law on the Restructuring of Certain Receivables and Amendments to Certain Laws, was adopted on March 9, 2023.

The legislation covered certain public debts relating to December 31, 2022, and earlier periods.

In addition, certain receivables for which the deadline to file a lawsuit had not expired, debts under litigation, and liabilities subject to tax examinations could also be restructured in accordance with the statutory requirements.

Taxpayers were also given the right to increase their tax bases and tax liabilities for the 2018–2022 period, provided they submitted the relevant requests.

The same legislation increased the Young Entrepreneur Income Exemption under the Income Tax Law from TRY 75,000 to TRY 150,000. It also stipulated that the exemption amount would be determined annually in line with the second income bracket of the income tax tariff.

Restructuring Benefits Introduced by Law No. 7440

The following benefits were available only to taxpayers who applied during the application period in 2023 and fulfilled the relevant conditions. They cannot be accessed through new applications today.

Recalculating unpaid tax and other public debts owed to tax offices using the Domestic Producer Price Index (D-PPI) instead of accumulated late payment interest and surcharges, and paying the resulting amount.
Waiving all penalties directly related to the principal tax amount.
Canceling 50% of irregularity and special irregularity penalties that are not directly related to the principal tax amount.
Removing late payment interest and surcharges on unpaid Motor Vehicle Tax (MTV) debts and recalculating the amounts using the D-PPI.
Recalculating traffic fines and other administrative penalties using the D-PPI instead of accumulated late payment charges, with a 25% discount on the principal amount of administrative fines paid in advance.
Removing late payment surcharges on education loans.
Removing certain penalty points recorded on driving licenses, subject to specific conditions.
Applying a 90% discount to the D-PPI-based amount when debts were paid in advance.
Exempting taxpayers who increased their tax bases and tax liabilities for 2018–2022 and met the statutory requirements from tax examinations for the relevant periods.
Providing payment concessions to vehicle owners who had not completed their vehicle inspections, provided that the inspections were carried out by September 30, 2023.

Reminder: The general application period under Law No. 7440 has expired. The benefits listed above are not available for new applications today. However, taxpayers who applied previously and continue to comply with the restructuring conditions may still have ongoing payment schedules.

Through Which Channels Could Applications Be Submitted Under Law No. 7440?

Taxpayers wishing to benefit from the legislation could submit their applications through the official website of the Revenue Administration, the Interactive Tax Office accessible via e-Government, or the tax office to which they were affiliated.

Taxpayers with outstanding debts at multiple tax offices were required to submit separate applications to each relevant tax office.

Application and Payment Calendar Under Law No. 7440

According to the original schedule, applications under Law No. 7440 were initially due by May 31, 2023, while the first installment payment was scheduled for June 30, 2023.

Following a subsequent extension, the deadlines were revised.

Under the final schedule:

The general application deadline was July 3, 2023.
The lump-sum payment deadline was extended to July 31, 2023.
The payment deadline for the first and second installments was also set as July 31, 2023.

Further details can be found on the official website of the Revenue Administration.

As of November 2026, the general application period under Law No. 7440 has closed. Therefore, new restructuring applications cannot be submitted under this legislation.

Taxpayers who previously applied must continue to follow the payment schedule applicable to them based on their selected installment plan. The expiration of the application period does not mean that existing installment obligations have also ended.

What Was the Lump-Sum Payment Discount Under Law No. 7440?

Under Law No. 7440, taxpayers who paid their debts in full by July 31, 2023, were entitled to various discounts.

Under this arrangement, 90% of the amount calculated using the D-PPI was waived. In addition, a 25% reduction was applied to the principal amount of administrative fines paid in advance.

However, these benefits applied exclusively to the previous restructuring period. The same discounts are not available for tax payments made today.

Taxpayers with outstanding tax debts should currently prioritize reviewing the available tax deferral and installment options and consult their relevant tax office to determine the most appropriate payment method.