Turkey to publish tax debtors owing over 5 million lira in December

Turkey will publish the names of taxpayers who owe at least 5 million lira in taxes or finalized tax penalties, according to a General Communiqué on the Tax Procedure Law published in the Official Gazette on November 10, 2026. The rule applies separately to each tax office, so a taxpayer owing 3 million lira at two different offices will not be listed despite a total debt of 6 million lira.

The disclosure will cover unpaid taxes and finalized tax assessments from June 1, 2025, to May 31, 2026. For debts that were due by December 31, 2025, but remain unpaid, the status as of November 20, 2026 will determine inclusion. Taxpayers have about ten days to pay before the list is finalized.

“Alacağın tahsil kabiliyeti bulunmamaktadır.”

The names will appear in two stages. From December 1 to 15, the lists will be posted at tax offices across Turkey. From December 16 to 30, they will be moved to the website of the Revenue Administration.

Entries for receivables that cannot be collected under the law will carry the note that the receivable has no collectability. Taxpayers who benefited from restructuring laws between 2016 and 2023 and continue paying will not be included. Certain municipal debts from 2004 and earlier involving offset, set-off, or settlement arrangements are also exempt.

The Ministry of Treasury and Finance announced the schedule through the Revenue Administration. The communiqué carries serial number 597 and appeared in Official Gazette issue 33426.