Tax debt: deferral, instalments and restructuring
Options for unpaid tax debt: deferral and instalments under article 48 of Law No. 6183, guarantees, deferral interest, payment orders and restructuring laws.
A business that cannot pay its tax debt on time has several options. Doing nothing is the most expensive: late payment interest is added to the debt every month, enforcement can start with a payment order, and the chance to benefit from some incentives is lost.
The cost of delay
Late payment interest applies to tax not paid on time. In 2026 the rate is 3.7% per month; fractions of a month are counted by days. To see your amount: Late payment interest calculator
1. Deferral and instalments (Law 6183 art. 48)
A debtor unable to pay on time can apply to the tax office for deferral of the debt and payment in instalments.
| Subject | 2026 position |
|---|---|
| Maximum period | 72 months |
| Amount without a guarantee | Up to TRY 10,000,000 |
| Interest applied | Deferral interest instead of late payment interest |
| Application | Digital Tax Office or a petition to the tax office |
Points to watch when applying
- The application can be made before the due date or after a payment order has been served. The assessment and interest calculation differ depending on the stage.
- Payment difficulty is shown with financial statements and cash flow. The documents requested increase with the size of the amount.
- If a guarantee is required, a bank letter of guarantee, a mortgage on real estate or other assets listed in the law can be given.
- Sample petition: Deferral and instalment request
If you miss instalments, the deferral may be broken and the remaining debt pursued together with late payment interest. The legislation in some cases allows a missed instalment to be paid within a certain period; however, setting up a realistic payment plan is safer than relying on this option.
2. If a payment order has arrived
A payment order is issued for a final and unpaid debt. If payment is not made or a declaration of assets is not filed within 15 days of service of the payment order, seizure may follow. Within the same period, a lawsuit can be filed in the tax court against the payment order on grounds such as the debt not existing or being time-barred. A deferral application can also be made at this stage.
3. Restructuring laws
Debt restructuring laws, issued from time to time, recalculate late payment interest on tax debts arising up to a certain date with a lower coefficient, cancel or reduce penalties and allow payment in instalments. These laws are not permanent; you can check whether such a regulation is in force on the legislation tracker page.
4. Offset and refund claims
If you have claims such as a VAT refund or overpaid tax, you can request offset against the tax debt. Offset is the fastest way to close the debt without cash outflow.
Other effects of the debt on the business
- A no tax debt certificate cannot be obtained; public tenders and some incentive applications are affected.
- Deductions from progress payments and receivables: if you have a receivable from the public sector, tax debt is checked before payment.
- Liability of legal representatives: for tax debt that cannot be collected from the company, legal representatives can be pursued when the conditions are met.
Roadmap
- Clarify the type of debt, its due date and notification status.
- Check whether there are receivables that can be offset.
- Draw up a realistic instalment plan based on cash flow: you can use the Loan repayment schedule tool to see instalment amounts.
- Aim to apply for deferral before the payment order.
Legal basis: Law No. 6183 on the Procedure for Collection of Public Receivables arts. 48, 51, 55, 58; General Collection Communiqué; Presidential Decision No. 11414.