Major Concessions in Tax and SGK Debts: Unsecured Installment Limit Increased to 10 Million TL

With the Presidential Decision No. 11414 published in the Official Gazette dated June 13, 2026, and numbered 33279, an important regulation regarding the deferral and installment payment of tax and SGK (Social Security Institution) debts has entered into force.

Within the scope of the regulation, the threshold of public receivables that can be paid in installments without presenting collateral has been determined as 10 million TL. This decision provides significant advantages, especially for businesses experiencing cash flow difficulties, SMEs, and taxpayers with high-amount tax or SGK debts.

What Does the Regulation Introduce?

Under Article 48 of the Law No. 6183 on the Collection Procedure of Public Receivables, the unsecured deferral limit, which was previously applied as 1 million TL, has been increased to 10 million TL by the Presidential Decision. Accordingly, the following receivables up to 10 million TL can be included within the scope of deferral and installment payments without requiring collateral:

What Happened to the Obligation to Provide Collateral?

According to the new regulation, no collateral will be required if the total debt amount does not exceed 10 million TL. If the debt is above this threshold, collateral must be presented only for half of the exceeding portion.

Installment Term Can Extend Up to 72 Months

With the legislative amendment made in June 2026, the maximum deferral period for public receivables was increased from 36 months to 72 months. Along with the new Presidential Decision, both the installment period has been extended and the collateral burden has been significantly reduced.

Who Can Benefit?

The following taxpayers can benefit from the regulation:

• Sole proprietorships
• Limited liability companies
• Joint-stock companies
• Self-employed professionals
• All natural and legal persons with tax and SGK debts

Note: However, deferral requests must be evaluated by the relevant institutions, and other conditions in the legislation must be met.

Conclusion

This regulation introduced by Presidential Decision No. 11414 provides significant facilitation in the restructuring of tax and SGK debts. Increasing the unsecured installment limit to 10 million TL will particularly reduce the financial burden on businesses and help them manage their cash flows sustainably.