Global minimum tax notification

What the form is

The Turkish name is Küresel Asgari Tamamlayıcı Kurumlar Vergisine İlişkin Bildirim Formu: the global minimum tax (Pillar Two) notification. Law 7524 added a new part to the Corporate Tax Law, introducing the local and global minimum top-up corporation tax. It applies a 15% minimum rate to groups whose ultimate parent’s consolidated revenue exceeded the Turkish-lira equivalent of €750 million in at least two of the four preceding fiscal years. The domestic top-up tax and the income inclusion rule apply from 2024, the undertaxed profits rule from 1 January 2025.

GİB published draft forms on 8 April 2026 and opened this notification in the “Bildirimlerim” (My Notifications) menu of the Digital Tax Office on 1 June 2026. Based on the draft, the form asks for the filing company, the group and ultimate parent details, the group’s other Turkish entities, whether the group has a Turkish entity liable for the global top-up tax, and where the GloBE information return (GIR) is filed: in a country that has signed the GIR exchange agreement (including Türkiye), in a country that has not, or not at all. In the last two cases GİB also asks for a General Information Form on the group. The live form may differ slightly from the draft.

Who files, and who files something else

On 16 June 2026 GİB confirmed that Turkish entities which are not the group’s ultimate, intermediate or partially-owned parent file this notification. That is the usual position of a Turkish subsidiary of a mainland or Hong Kong group. These companies do not register for the global top-up tax (tax type 0064) and do not file the global return.

A Turkish parent entity that is liable for the global top-up tax works the other way round: it registers for tax type 0064, files the global return and, where required, the information return, and does not file this notification. One case needs care for mainland groups. If a Turkish company holds the group’s subsidiaries in other countries and the ultimate parent’s country does not apply a qualified income inclusion rule, the Turkish company is itself liable as an intermediate parent. A notification alone is then not enough.

For an in-scope group, Turkish incentives and reduced rates can bring the Turkish effective tax rate below 15%, which is when Türkiye’s domestic top-up tax may arise. If you are planning an investment incentive application, it is worth looking at this early.

Deadline and penalty: what is known

For the 2024 fiscal year, GİB asked for the notification within the global return period, then ending on 30 June 2026, and kept the form open afterwards so that the GIR fields can be completed once the GIR has been filed in Türkiye or abroad. The return deadline was later extended to 31 July 2026; the extension circular does not mention the notification.

GİB has not yet announced the period for the 2025 notification. Under the law, the global return for calendar-year 2025 is due by 31 March 2027 (later for a group filing for the first time); whether the notification will follow the same date is not confirmed.

The penalty position is not settled either (see the FAQ below).

What the USD 750 covers

The fee covers the scope check, preparation and filing of the notification form, GİB’s General Information Form on the group where it is required, and evidence of filing. It does not cover the local or global top-up tax returns, registration for tax type 0064, top-up tax calculations or the GloBE information return itself; these are quoted separately, on request.

If your group is also above the CbCR threshold, the Turkish company has a second annual filing: the CbCR notification, with its own form and a 30 June deadline for calendar-year groups. Our insight on the global minimum tax explains how the rules affect mainland and Hong Kong groups.