Deferral (tecil) of a tax debt is the provision, under statutory conditions and against interest, of payment relief to a debtor who would be placed in a very difficult position by payment or enforced collection. An application does not by itself mean acceptance, lifting of an attachment or a stop to collection. As of October 15, 2026, the general ceiling in Article 48 of Law No. 6183 is 72 months; this period is not given automatically to every debtor. The type of debt, the financial situation, the security and the deferral regime to be applied are examined together.
Are deferral, restructuring and a bank instalment the same thing?
Deferral is the placing of a public receivable on a payment plan by postponing it within the statutory framework. A restructuring law specific to a given period may, on the other hand, bring separate provisions on scope, application time, interest or ancillary receivables. The bank’s division of a payment made by bank card into instalments is likewise not a deferral decision of the tax office. Which mechanism is used determines the outcome of the application.
The general deferral under Article 48 of Law No. 6183 and the special facilities under Article 48/A for taxpayers with a good compliance record should also not be confused. This article addresses the general deferral principles. The time or interest advantages of a special regime cannot be carried over to a general application before the conditions of that regime are met.
What changed in 2026 with respect to the period and security?
Law No. 7582 raised the maximum period of general deferral to 72 months. This amendment entered into force on June 4, 2026. The 36-month limit seen in earlier provisions should not be used as the current general statutory ceiling. However, the period applied by the administration may be shorter owing to the type of debt and the capacity to pay.
Presidential Decision No. 11414 of June 12, 2026 was published in Official Gazette No. 33279 of June 13, 2026. The current amount of deferral without security is 10 million TL. If the total debt deferred, by creditor collection office, does not exceed this amount, no security is required; for debts exceeding it, the mandatory security is determined on half of the excess portion.
How is the security calculated?
Hypothetically, if the total subject to deferral at the same collection office is 14 million TL, the portion exceeding 10 million TL is 4 million TL. Half of it, 2 million TL, gives the mandatory security under the rule. This example rests on the assumption that there are no additional elements such as valuation, earlier attachments or a special deferral regime.
The limit for no security does not mean that the debt is cancelled or that an instalment request will necessarily be accepted. It relates only to the security condition. The existence in the file of a debt deferred earlier requires the total to be calculated correctly. It should not be assumed that splitting different debt periods across separate petitions will take them outside the total considered.
With which documents is a very difficult situation shown?
The administration assesses whether the debtor would be placed in a very difficult position by paying the debt on its due date, by the application of an attachment or by the sale of attached property. The sentence “I have no ability to pay” does not by itself allow a sound examination. A relationship between the financial situation and the proposed instalment plan must be established.
The balance sheet or business accounts, current bank movements, cash flow, receivables to be collected, short-term debts, wages and mandatory operating expenses, existing attachments and security documents support the file. For a company with assets on its balance sheet, it may be explained whether those assets can be converted into cash in a short time. Temporary liquidity difficulty is not the same as a payment plan that cannot be sustained.
Why does a realistic payment plan matter?
The application should not consist merely of asking for the longest period. Contract amounts to be collected, seasonal income and mandatory expenses should be shown together. If the proposed instalments exceed the business’s documented capacity to generate cash, even an accepted plan can be breached quickly. The risk of the security being converted into cash is more important than the relief on the day of application alone.
Where and how is the application made?
The collection office pursuing the debt and the authority competent for deferral must be identified. The relevant application channel submitted through the Digital Tax Office (Dijital Vergi Dairesi) or a written petition to the competent tax office may be used. The application receipt, the annexes and the documents the administration asks to be completed should be kept. The authority to represent of the person signing on behalf of the company is shown; if the process is carried out through a lawyer, the scope of the power of attorney is shown.
The petition should contain the type of the debt, the periods, the amount, the current status of enforcement, the reason for the financial difficulty, the requested period and the security proposal. The principal receivable and the ancillary receivables in the debt statement should be separated. If a lawsuit on the unlawfulness of the debt is being considered, how a deferral request may affect the time limit of that lawsuit or the limitation period for collection should be assessed separately. In particular, payment and security acts may have consequences with respect to Article 103 of Law No. 6183.
| File element | What it shows | Risk if left out |
|---|---|---|
| Detailed debt statement | Scope and type of debt | Items unsuitable for deferral being mixed in |
| Financial position and cash flow | Very difficult situation and capacity to pay | An abstract claim of hardship |
| Security and valuation | Security of collection | Insufficient or unsuitable security |
| Proposed schedule | Workability of the plan | Breach in the first instalments |
| Representation and application receipt | Authority and timely delivery | Dispute that the application is treated as incomplete |
Can every tax debt be paid in instalments?
No. There are types of debt that are left outside the scope in general practice. In the current explanations of the Revenue Administration (Gelir İdaresi Başkanlığı, GİB), there are limitations with respect to provisional tax, special consumption tax (ÖTV), banking and insurance transactions tax (BSMV), special communication tax (ÖİV) and some fee, fund, share and stamp tax items. Exceptions such as a title deed fee assessed by supplementary assessment, and special regulations introduced in certain periods, should be assessed separately. Describing a debt merely as a “tax debt” is not sufficient for the suitability review.
Is the low-interest facility in 2026 still open?
Collection General Communiqué Series B No. 20 introduced a low-interest arrangement, under specified maturity and debt conditions, for applications made up to August 31, 2026. The 29 percent annual rate in this program should not be confused with the general deferral rate of 39 percent. On October 15, 2026, it cannot be said that a new application is still open on the basis of that last application date. The instalments and conditions of applications made in time continue according to their own regulations.
The annual rate of general deferral interest has been applied at 39 percent since November 13, 2025. Deferral interest is not applied again to the whole debt for each instalment; the amount of each instalment and the relevant number of days are taken into account. In cases such as an application made before the due date, the starting point is determined separately. In the final payment plan, the rate, the accounting period and the ancillary receivables should be clearly visible.
Does deferral lift existing attachments?
The mere filing of an application does not lift an attachment. The decision of acceptance and the payment plan likewise do not mean that every attachment ends at the same time. The relationship of previously attached property to the security, the remaining debt, the instalments paid, the value of the attached property and the scope of the attachment sought to be lifted are examined. For a bank to be able to lift a block, the relevant lifting act may need to reach the bank.
If there is an attachment that prevents the business from operating, its effect can be documented separately. A suitable alternative security proposal or a request for the lifting of a specific attachment can be made concrete. However, it should not be assumed that property chosen by the debtor will necessarily be released. A fall in the value of, or insufficiency of, the existing security may create a need for supplementary security.
Can a lawsuit be filed against a refusal?
The administration’s discretion in deferral does not remove judicial review. Claims such as failure to investigate the financial situation, failure to assess the documents, a wrong scope of debt or an unauthorized authority may matter in the review of the refusal. The court does not step into the administration’s place and automatically set up the payment plan the debtor wishes; it examines the lawfulness of the act.
For a deferral refusal concerning a tax debt, the competent court and jurisdiction are determined and, unless there is a special provision, the 30-day time limit to sue in the tax court is taken into account. The same judicial route and time limit should not automatically be applied to other public receivables. In the event of silence, Article 10 of the İYUK, and where administrative reconsideration of an existing refusal is requested, the conditions of Article 11 of the İYUK are examined separately. Filing a lawsuit does not by itself stop collection; for a stay of execution, the conditions of unlawfulness and harm must be made concrete.
The law also contains a separate facility for a debtor whose deferral request is refused, for payment within a period of up to 30 days that may be given by the administration. This is not a new 30-day maturity granted automatically to everyone; the period and conditions given by the administration should be read.
What happens if instalments are missed?
A breach may result in loss of the deferral conditions and continuation of enforced collection. Which delay produces which consequence depends, besides the general rules, on the special communiqué applied and the acceptance letter. The tolerance in another restructuring should not be assumed to apply to general deferral.
The payment schedule should be monitored regularly; receipts should be matched with the correct tax office, period and debt item. It should not be assumed that a payment made to the wrong account or the wrong debt closes the instalment. When the debt is fully paid, the return of security and the records of lifting attachments are followed up separately; the payment document and the completion of the act in the system may be different stages.
Related articles: Does an Application to the Tax Office Stop the Time Limit to Sue? Article 11 of the İYUK and the Request for Correction; Deferral and Instalment Payment of Tax Debts: Financial Position, Security, Interest and Keeping the Payment Plan; How Is an Electronic Attachment Lifted for a Tax Debt? Bank Blocks and Routes to Court; Objection to a Tax Payment Order: Annulment Action, Time Limits and Stay of Execution.
Conclusion
Deferral of a tax debt is an administrative facility based on documented financial hardship that requires a sustainable payment plan. The current period, the security limit and the interest regime should be determined correctly; general deferral should be distinguished from special programs whose application period has passed. In the event of a refusal or breach, the time limit, collection and judicial protection should be assessed together.
Frequently Asked Questions
Is there a right to 72 instalments for every debt?
No. The 72 months in the section “What changed in 2026 with respect to the period and security?” is the general statutory ceiling. The type of debt and the financial situation may call for a shorter plan. Related explanation
Is a debt below 10 million TL necessarily paid in instalments?
No. This limit relates to the security condition. As in the explanation “How is the security calculated?”, the other conditions for acceptance are also assessed. Related explanation
Is the bank block released when I apply?
It is not released automatically. The acceptance, security and lifting acts explained in the section “Does deferral lift existing attachments?” are examined separately. Related explanation
Can I apply to court if deferral is refused?
Yes, the refusal may be subject to a review of lawfulness. The distinctions on jurisdiction, time limit and stay of execution in the section “Can a lawsuit be filed against a refusal?” should be observed. Related explanation
Sources
- Law No. 6183 on the Procedure for the Collection of Public Receivables, Arts. 10, 48, 48/A and 103; amendment by Art. 1 of Law No. 7582: Source text
- Presidential Decision No. 11414, Official Gazette No. 33279 of June 13, 2026; security amount in the current text of Art. 48: Source text
- Revenue Administration, deferral and instalment payment under Article 48 of Law No. 6183; explanations on scope, interest and application: Source text
- Revenue Administration, internal circular on applications under Series B No. 20: Source text
- Administrative Procedure Law No. 2577, Arts. 7, 10, 11, 27 and 37: Source text