Legislation Bulletin 2026/4 · 27 August 2026

Official Gazette dated 27 August · one publication

Law No. 6183 on the Collection Procedure of Public Receivables

Tax debt conditions under Law No. 6183 have been revised for Treasury-subsidized loans granted to artisans and craftsmen

Decision Amending the Decision on the Utilization of Treasury Interest-Supported Investment and Operating Loans Granted to Tradesmen and Artisans by Türkiye Halk Bankası Anonim Şirketi (Decision No: 11648)

Published in the Official Gazette, this Presidential Decree introduces significant amendments to the eligibility criteria for Treasury-subsidized investment and operating loans granted to artisans and craftsmen by Türkiye Halk Bankası. Under the new regulation, loan applicants are required to submit a document obtained within the last 15 days, certifying that they have no overdue tax debts pursuant to Article 22/A of Law No. 6183, as well as no overdue social security premium debts. In the presence of overdue debts, two alternative mechanisms have been introduced: either the bank directly pays a portion of the debt equivalent to a maximum of 25 percent of the loan amount (capped at 300,000 TRY) to the relevant tax collection offices to disburse the loan, or the interest subsidy rates applied to the artisan will be reduced accordingly (for instance, a 50 percent interest discount being reduced to 40 percent).

Additionally, certain timeframes set forth in previous articles of the relevant Decree have been extended until 31 December 2027. Entering into force upon its publication, this decree is enforced by the Minister of Treasury and Finance.

Effective date

27 August 2026

MADDE 2- Bu Karar yayımı tarihinde yürürlüğe girer.

Who is affected

Artisans and craftsmen applying for Treasury-subsidized investment and operating loans from Halkbank.

Official Gazette text

← Previous issue: Legislation Bulletin 2026/3 · 26 August 2026 · All issues →

This bulletin is for information purposes only and does not constitute legal advice. The official text prevails.

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