A New Era for Tax Liabilities: Up to 72 Months of Installment Plans

An important door of opportunity has opened for taxpayers who have had to defer their tax liabilities due to economic fluctuations or temporary cash flow bottlenecks. A game-changing new regulation on the installment of public receivables has entered into force.

The installment limit, which was previously applied for a maximum of 36 months, has been doubled to 72 months (6 years). Moreover, the annual interest burden has also been reduced. So, who can benefit from this historic opportunity, and how? Here are all the details of the new tax initiative that closely concerns businesses and individual taxpayers...

🚀 Quick Glance: 2026 Tax Debt Restructuring

• Application Deadline: August 31, 2026

• Scope: Debts due on or before June 5, 2026

• Maximum Term: Installments up to 72 months

• Interest Rate: 29% deferral interest instead of 39% annually

• Application Channels: e-Devlet (e-Government), GİB (Interactive Tax Office), tax offices

72-Month Installment Scope

Almost all public receivables tracked by tax offices that did not mature later than June 5, 2026 are included in this system.

Is a 72-Month Term Available to Everyone?

Increasing the previous system's 36-month limit to 72 months is great news, but there is a critical detail: the 72-month term is not automatically assigned to everyone.

The tax office reviews the financial status of the applying taxpayer and determines a "Severe Hardship" rating.

• The liquidity ratios (the ratio of cash and cash equivalents to short-term liabilities) of companies or individuals are analyzed.

• Taxpayers whose cash flow is genuinely tight and whose paying capacity is deemed limited are offered the maximum term of up to 72 months, while those with relatively better financial standing may be offered shorter terms (e.g., 24 or 48 months).

29% Interest Advantage Instead of 39%: Give Your Budget Room to Breathe

This regulation does not just extend the term to 6 years; it also significantly eases the cost burden of the debt on your shoulders. Under normal circumstances, the annual interest rate applied when paying off tax debts in installments (deferral procedures) at the tax office was at the 39% level.

With the new decision, this rate has been lowered to 29% annually. Although the 10% reduction may look small at first glance, it means the elimination of tens of thousands of liras in interest burdens, especially on high-volume debts. In short, while spreading your debt over time, you protect the value of your money against inflation and declare your financial freedom at a much lower cost.

Important Details You Must Know During the Application Process

Here are the critical points embedded in the regulations that you must know to ensure you do not lose your rights:

• Collateral Requirement: According to tax legislation, for deferral requests exceeding a certain amount, the tax office requires collateral (real estate, bank letters of guarantee, etc.). Under this new regulation, if your debt amount exceeds legal limits, you may need to provide collateral. However, it is possible to drop below the collateral threshold by paying a portion of the debt upfront.

• "Compliant Taxpayer" Advantage: For "compliant taxpayers" who regularly pay their taxes but have recently fallen behind due to force majeure, tax offices tend to be much more flexible and constructive during this 72-month approval process.

• Breach of Installments: Once the installment plan is approved, adhering to the payment schedule is essential. If two or more installments are not paid on time within a calendar year, the installment agreement is considered breached, and the debt is claimed immediately at the old interest rate (39%).

How to Apply for Tax Debt Restructuring?

If you want to protect your market cash flow, completely eliminate the risk of e-attachment on your bank accounts, and start with a clean slate in your financial relations with the public; you can apply for your debts from before June 5, 2026 without losing time, using the following channels:

• Revenue Administration (GİB) Interactive Tax Office (İVD)

• e-Devlet system

• Affiliated tax offices

During the application, debts are automatically listed, and an appropriate installment plan is generated.

📅 Do Not Miss the Application Deadline

Taxpayers who wish to benefit from the tax debt restructuring advantages must complete their application procedures by August 31, 2026.

After this date, it may not be possible to benefit from the current favorable installment options and interest rate cuts.