Tax and SGK Debt Threshold in Public Procurement Increased to 50.000 TL: A New Period for Companies

Under the Communiqué Amending the General Communiqué on Public Procurement, published in the Official Gazette dated 16 Ekim 2026 and numbered 33402, the monetary threshold of 5.000 TL used to assess finalised tax debts and social security contribution debts for participation in public procurement has been increased to 50.000 TL.

The regulation is particularly important for companies that participate in public procurement, sign contracts with public institutions and organisations, or are subject to tax and SGK debt enquiries during tender procedures.

1. Brief Summary of the Regulation

With the amendment, in the General Communiqué on Public Procurement;

• the threshold of 5.000 TL relating to finalised social security contribution debts regulated under Article 17.3.2,

• the threshold of 5.000 TL relating to tax debts regulated under Article 17.4.1,

have been changed to 50.000 TL.

The relevant monetary threshold has therefore been increased tenfold for both provisions.

(See the Official Gazette dated 16.10.2026 and numbered 33402, Communiqué Amending the General Communiqué on Public Procurement.)

2. What Does the Change to the Tax and SGK Debt Threshold Mean?

2.1. In respect of social security contribution debts

Under the amendment to Article 17.3.2 of the General Communiqué on Public Procurement, the threshold of 5.000 TL used to assess finalised social security contribution debts has been increased to 50.000 TL.

This amendment introduces a new monetary threshold for the consideration of SGK contribution debts assessed under the relevant provision in relation to participation in public procurement.

2.2. In respect of tax debts

Under the amendment to Article 17.4.1 of the Communiqué, the threshold of 5.000 TL relating to tax debts has also been increased to 50.000 TL.

Accordingly, a higher monetary threshold will apply when assessing tax debts covered by the relevant provision.

It should be emphasised that the amendment does not eliminate tax or SGK debts; it changes the monetary threshold used to assess those debts in relation to participation in public procurement.

3. Why Is the Amendment Important for Companies?

The increase of the previous threshold from 5.000 TL to 50.000 TL is important for companies at risk of encountering issues during tender procedures because of low-value finalised tax or SGK contribution debts.

In particular;

• Contractors and suppliers participating in tenders for works, services and supplies,

• Businesses with a large number of employees that regularly submit SGK declarations,

• Companies submitting tenders in multiple public procurement procedures,

• Bidders subject to debt enquiries at the contract-signing stage after being awarded the tender,

should closely monitor this amendment.

However, the increase in the new threshold does not remove the responsibility of companies to fulfil their tax and SGK obligations on time. Furthermore, the types of debt, calculation principles and other conditions specified in the relevant legislation must be considered together when assessing debts.

4. When Will the New Regulation Enter into Force?

The Communiqué will enter into force 30 days after its publication date. Accordingly, the new monetary thresholds will begin to apply on 15 Kasım 2026.

However, the regulation also includes a specific transitional provision for tenders already under way.

Pursuant to Provisional Article 24 added to the Communiqué, tenders for which a contract notice or written announcement was issued before the date on which the new regulation enters into force will be concluded in accordance with the provisions of the General Communiqué on Public Procurement in force on the date of the notice or announcement.

The date of the contract notice or written announcement is therefore important in determining whether the new monetary thresholds will apply.

5. Matters Companies Should Consider

Companies should not regard the new regulation solely as an increase in the monetary threshold; it would also be useful to review it in relation to ongoing tender procedures and their obligations at the contract-signing stage.

In this context, it is recommended that;

• The current status of tax and SGK debts be checked,

• The date of the contract notice or written announcement be determined,

• The legislative provisions applicable to ongoing tenders be identified,

• The obligations applicable before contract signature be separately assessed for companies awarded the tender,

.

Particularly during the transitional period, it should not be assumed that the new monetary threshold will automatically apply to all tenders. Each tender should be assessed separately within the framework of the date of its notice or announcement and the relevant legislative provisions.

6. Conclusion and Our Assessment

Under the amendment published in the Official Gazette dated 16 Ekim 2026 and numbered 33402, the monetary threshold of 5.000 TL used to assess finalised tax debts and social security contribution debts in public procurement has been increased to 50.000 TL.

The regulation will enter into force on 15 Kasım 2026; tenders for which a contract notice or written announcement was issued before that date will be concluded under the previous provisions.

In our view, although this amendment is a positive development for companies participating in public procurement, each specific case must be assessed within the framework of the relevant legislation and tender timetable to prevent uncertainty that may arise in practice.

It is important to monitor legislative amendments and transitional provisions carefully to prevent any loss of rights during the assessment of tax and SGK debts, the award of tenders and the signing of contracts in public procurement.

Source: Official Gazette dated 16.10.2026 and numbered 33402 – Communiqué Amending the General Communiqué on Public Procurement.

Kılıç Hukuk ve Danışmanlık Office