Recent Development
Under Presidential Decree No. 10556 published in the Official Gazette dated 13 November 2025 and numbered 33076, the delay interest rate has been reduced. Similarly, the deferred interest rate has been lowered pursuant to Collection General Communiqué Serial: C No. 9 published in the same Official Gazette.
What’s New?
Under Article 51/1 of the Law No. 6183 on the Collection Procedure of Public Receivables (“Law No. 6183”), the delay interest rate, which had been applied at 4.5% per month as of 21 May 2024, has been reduced to 3.7% per month effective 13 November 2025 pursuant to Presidential Decree No. 10556. Accordingly, for overdue public receivables, a monthly delay interest of 3.7% will apply as of 13 November 2025. In addition, under Articles 112 and 371 of the Tax Procedural Law No. 213, the rates for late payment interest and delay interest for voluntary declaration will also be applied at 3.7% per month.
The deferred interest rate regulated under Article 48 of Law No. 6183, which had been applied at 48% annually as of 21 May 2024, has been updated to 39% annually pursuant to Collection General Communiqué Serial: C No. 9 dated 13 November 2025. Accordingly, for public receivables subject to deferral applications made or ongoing restructuring as of 13 November 2025, an annual deferred interest rate of 39% will apply.
Conclusion
Taxpayers are advised to review and update their installment planning and liability calculations, particularly regarding debts previously deferred under the old rates and now due for payment. It is crucial for accountants and tax advisors to monitor these changes and update their calculations accordingly.
