Late-payment surcharge rate increased for public debts

By Presidential Decision, the late-payment surcharge rate for public receivables has been set at 3.7%, to be applied separately for each month as of 12 November 2025.

With the Presidential Decision published in the Official Gazette dated 13 November 2025 and numbered 33076, the late-payment surcharge rate applicable to public receivables has been revised. Under Decision No. 10556, issued with the signature of President Recep Tayyip Erdoğan, and pursuant to Article 51 of Law No. 6183 on the Procedure for the Collection of Public Receivables, the late-payment surcharge rate has been determined as 3.7% per month, applied separately for each month.

The late-payment surcharge refers to the interest rate applied for each month that taxes and other public debts remain unpaid after their due date. This rate directly affects both tax debtors and individuals and businesses with debts to public institutions.

With the new regulation, the late-payment surcharge rate has been increased from 3.5% to 3.7%. Accordingly, for each month a debt remains unpaid, a late-payment surcharge of 3.7% will be added on top of the principal amount.

Deferral (installment) interest rate reduced from 48% to 39%

The Ministry of Treasury and Finance has reduced the deferral interest rate applied to public receivables from 48% to 39%. The new rate will take effect as of the date the communiqué is published in the Official Gazette.

The Ministry of Treasury and Finance (Revenue Administration) amended the deferral interest rate through the General Communiqué on Collection (Series: C, No. 9). Accordingly, pursuant to Article 48 of Law No. 6183 on the Procedure for the Collection of Public Receivables, the deferral interest rate—long applied at 48% annually—has been re-determined as 39% effective from the date of publication of the communiqué.