Request to defer and pay tax debt in instalments

关于此文件

When is it used?

If paying overdue tax debt at once would put you in serious financial difficulty, you can ask for the debt to be deferred and paid in instalments. Apply to the tax office by petition or through the Digital Tax Office.

2026 rules

• Maximum deferral period 72 months (from 13.06.2026; previously 36 months).
• No guarantee is required for debts up to 10,000,000 TL; a guarantee is required for the excess.
• Deferral interest applies to the deferred debt.
• Depending on the amount, financial statements and further information may be requested to document payment difficulty.

Points to watch

• Missing an instalment may cancel the deferral, and the debt may be pursued with late payment surcharges.
• Deferral is different from restructuring (amnesty) laws; the debt and surcharges are not cancelled.
• See an instalment plan: Deferral and instalments · Late payment surcharge

Legal basis

Law No. 6183 on the Collection of Public Receivables art. 48; Presidential Decision No. 11414 (Official Gazette 13.06.2026); General Communiqué on Deferral and Instalments of Public Receivables.

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