Taxes in Türkiye: residency, rates and double taxation
Tax residency arises from 183 or more days in Türkiye in a calendar year, or from domicile. Residents are taxed on worldwide income; non-residents only on Turkish-source income.
For anyone moving in, the key point is that relocation does not switch off tax at home. Türkiye has a wide network of double taxation agreements (DTAs); they decide who taxes what.
Residency and identity
- Resident: worldwide income.
- Non-resident: Turkish-source income only.
- A tax number (vergi numarası) is needed for every procedure.
- For DTA relief, obtain a residence certificate from the GİB.
Main taxes
| Tax | Who / rate | Note |
|---|---|---|
| Income tax (Gelir Vergisi) | 15–40 % (5 bands) | first 190,000 ₺ at 15 %; above 5,300,000 ₺ 40 % (2026) |
| Property tax (Emlak Vergisi) | 0.1 % housing / 0.2 % metro | on municipal value; instalments May and November |
| Deed fee (tapu harcı) | 4 % | usually 2 % buyer + 2 % seller |
| Corporate tax (Kurumlar Vergisi) | 25 % | standard rate 2026 |
| Valuable housing tax | 0.3–1.0 % | on the portion above 17,711,000 ₺ (2026 threshold) |
How double taxation is handled
- Both states may tax the same income; the DTA decides which one does.
- Tax paid in the source state is usually credited.
- Method depends on the signed treaty; the GİB list is the official source.
Income types and taxation
A tax resident is taxed on worldwide income; a non-resident only on Turkish-source income.
| Income type | How it is taxed | Status |
|---|---|---|
| Salary (ücret) | 15–40 % (2026) | progressive, cumulative over the year |
| Rental income (kira geliri) | 15–40 % | annual return, expense deduction |
| Business income (ticari kazanç) | 15–40 % or 25 % | as an individual or via a company |
| Capital gains (değer artış kazancı) | 15–40 % | exempt if held over 5 years |
| Dividends and interest | 15 % (stopaj) | withholding at source |
Frequent questions
- Is the 183-day rule absolute?
- It is the general test; the domicile concept and some exemptions also apply.
- Do non-residents pay tax?
- Yes, on Turkish-source income and property income.
- How do I avoid double taxation?
- If a DTA exists, get a residence certificate from the GİB and claim the credit.
- When is property tax due?
- In two instalments: May and November.
- Is my foreign salary taxable?
- It depends on residency and the DTA; ask the GİB for your specific case.
Income tax brackets, property tax rates and the valuable-housing threshold are updated yearly — see the GİB publications for binding figures.