Under Law No. 5604 on the Establishment of the Fiscal Holiday, the 2026 fiscal holiday will commence on July 1, 2026 and end on July 20, 2026 (inclusive).

For the 2026 fiscal holiday period:

• The filing deadline for tax returns originally due between July 1 and July 20, 2026 has been extended to Monday, July 27, 2026.
• Taxes accrued based on these returns must be paid by Tuesday, July 28, 2026.
• The same extension also applies to tax returns whose original filing deadline falls within the five-day period immediately following the end of the fiscal holiday.

With Presidential Decree No. 11414 published in the Official Gazette dated June 13, 2026, and numbered 33279, the debt threshold for requiring collateral in the deferral of public receivables has been increased from TRY 1 million to TRY 10 million. Accordingly, under Article 48 of the Law on the Collection Procedure of Public Receivables No. 6183, in order for collateral to be required in deferral procedures, the outstanding debt must be at least TRY 10 million.

The submission and payment deadlines for the Withholding and Premium Service Return and the Monthly Premium and Service Declarations for the April 2026 period have been extended pursuant to the announcement published by the General Directorate of Insurance Premiums on May 20, 2026.

Due to May 26, 2026 coinciding with the eve of Eid al-Adha and the declaration of May 25–26, 2026 as administrative leave days, certain statutory deadlines have been extended in line with the decision of the Board of the Social Security Institution dated May 20, 2026 and numbered 2026/288.

With the "Regulation Amending the Social Insurance Transactions Regulation" published in the Official Gazette dated May 16, 2026 and numbered 33255, significant amendments were made to the Social Insurance Transactions Regulation, particularly affecting minimum labor practices and procedures related to construction and tender-based workplaces.