Tax Hub
Taxes in Turkey
for Expats
Everything you need to understand Turkish taxation as a foreigner — from the 183-day residency rule and progressive income tax brackets to property tax and double taxation treaties with 90+ countries.
Taxes · Ask the Turkey assistant
Turkish Taxation: What Every Expat Needs to Know
Turkey's tax system — covering income tax, property tax, and capital gains — is progressive and broadly similar to Western European models. Before diving into the details, three fundamentals shape almost every expat's situation.
Turkey uses a progressive five-bracket system. Most expats with moderate incomes fall in the 15–27% range.
Spending 183 or more days in Turkey during a calendar year makes you a tax resident, liable for worldwide income.
Turkey's treaty network covers the UK, US, Germany, France, Netherlands, Australia and most major economies.
Complete Tax Guide for Expats in Turkey
Each guide below covers a distinct part of the Turkish tax system in full detail. Start with the overview, then go deeper on the topics that apply to your situation.
Taxes for Expats
Overview of the Turkish tax system — what you owe as a foreign resident and what you can ignore.
Tax Residency Rules
The 183-day rule explained, what else triggers residency, and how to document your status.
Double Taxation Treaties
How Turkey's 90+ tax treaties protect you from paying twice — and which countries are covered.
Paying Tax as a Foreigner
Filing deadlines, who must submit a declaration, and how to actually pay your Turkish tax bill.
Capital Gains Tax
Rules for property, shares, and other asset disposals — including the 5-year property exemption.
2026 Income Tax Brackets at a Glance
Turkey applies a five-step progressive rate to annual taxable income. The brackets below are the general schedule published by the Revenue Administration for the 2026 tax year (wage/salary income uses a slightly wider third bracket, extending to ₺1,500,000 before the 35% rate applies).
| Annual Taxable Income (TRY) | Rate |
|---|---|
| Up to ₺190,000 | 15% |
| ₺190,001 – ₺400,000 | 20% |
| ₺400,001 – ₺1,000,000 | 27% |
| ₺1,000,001 – ₺5,300,000 | 35% |
| Over ₺5,300,000 | 40% |
Bracket thresholds are revalued annually by the Revenue Administration (GIB) to account for inflation. The lira amounts above are updated each year and may differ from the current fiscal year.
Not sure if the 20-Year Exemption applies to you?
The exemption does not apply automatically. Take the 60-second eligibility check before relying on exemption-based tax examples.
Educational only — not tax or legal advice.
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Key Tax Concepts for Foreign Residents
Four areas come up in almost every expat's Turkish tax conversation. Here's a plain-language summary of each.
Tax Residency
You become a Turkish tax resident by spending 183+ days in Turkey in a calendar year, or by establishing your primary domicile (home, family, registered address) here. Residents are taxed on worldwide income.
Foreign Income Rules
Turkish tax residents must declare all worldwide income — including foreign salaries, rental income, dividends, and pensions. A foreign tax credit is usually available to avoid double taxation.
VAT (KDV)
Value-added tax (Katma Değer Vergisi) applies at 20% on most goods and services. Reduced rates of 10% apply to food and 1% to basic staples. Registered businesses collect and remit KDV quarterly.
Wealth Tax Note
Turkey does not currently levy a general annual wealth tax on individuals. High-net-worth residents are primarily exposed through income tax, property tax (0.1–0.2% of assessed value for residential, rising to 0.6% for building land, roughly double in metropolitan municipalities), and capital gains on disposal.
Types of Income and Turkish Tax Treatment
Different types of income face different tax rules in Turkey. Here's how six common income sources are taxed.
| Income Type | Tax Treatment |
|---|---|
| Employment Income | Taxed as ordinary income at progressive rates (15–40%); withholding tax deducted by employer; subject to social security contributions. |
| Rental Income | Net income taxed at ordinary rates; 20% withholding tax deducted if not resident; deductible expenses include maintenance, insurance, depreciation. |
| Dividends & Investment Income | 15% withholding tax on dividends; tax-exempt if received from certain Turkish companies; foreign dividends must be declared. |
| Capital Gains | Property held 5+ years: fully exempt regardless of use (rental, primary residence, or investment); sold within 5 years, taxed at ordinary progressive rates after an annual exemption and inflation indexation. Shares and other assets: short-term gains taxed as income; rates vary. |
| Foreign Income (Salary, Pension, Interest) | Must be declared if you are a tax resident; foreign tax credit available to prevent double taxation; proof of payment abroad often required. |
| Self-Employment Income | Net business income taxed at progressive rates; VAT collected on services and goods if registered; must file by March 31 and pay quarterly instalments. |
Tax Obligations Timeline for New Arrivals
Here's the step-by-step process for establishing yourself as a tax resident and meeting your first-year obligations in Turkey.
1. Obtain Tax Number (Vergi Numarası)
Register with GIB (Revenue Administration) to receive a unique 10-digit tax number. Required within 30 days of residency establishment.
2. Assess Tax Residency Status
Confirm whether you meet the 183-day rule or have a permanent home. Your residency status determines whether you owe tax on worldwide income.
3. File Annual Return (by March 31)
Submit your tax return (Gelir Vergisi Beyannamesi) to GIB by the March 31 deadline, or April 15 with a mali müşavir. Report all income, claim deductions.
4. Pay Instalments or Final Bill
Pay any balance due by the filing deadline. For some taxpayers, advance payments or quarterly instalments may be required.
When to Get Professional Tax Advice
If you have foreign rental income, a pension from abroad, investment income, or are self-employed, a Turkish mali müşavir (CPA) is worth every lira. Fees typically run ₺3,000–₺15,000 per year for standard expat returns.
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Turkish tax residency rules explained
Double taxation treaty overview
Best banks & accounts for expats
Wise vs Turkish bank comparison
Getting your tax number (step-by-step)
Capital gains & property tax guide
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Tax & Money Setup Pack
Everything you need to understand Turkish taxes as an expat — residency rules, banking setup, Wise, and double taxation treaties.
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International Comparison
Compare Turkey Taxes With Other Countries
See how Turkey compares with Portugal, Dubai, Spain, and other popular expat destinations for taxes, retirement income, foreign income, property ownership, and residency planning.
Frequently Asked Questions About Turkish Taxes
Find quick answers to the most common questions about income tax, residency, filing, and compliance for foreign residents in Turkey.
All Tax Guides for Expats in Turkey
Taxes for Expats in Turkey
Complete guide to the Turkish tax system for foreign residents.
Double Taxation Treaties
How Turkey's treaty network prevents you from paying tax twice.
Tax Residency Rules
The 183-day rule and everything else that triggers Turkish residency.
Paying Tax as a Foreigner
Filing deadlines, who pays, and how to submit your Turkish return.
Capital Gains Tax
Property, shares, and asset disposals — what triggers CGT and what doesn't.
Turkey Tax Calculator
Estimate your Turkish income tax liability in under a minute.
Turkey's 20-Year Foreign Income Tax Exemption
Law No. 7582 is now active after publication in Resmi Gazete No. 33270 on June 4, 2026. Full analysis and guide.
Turkish Tax Number for Foreigners
How to obtain your vergi numarası, what it's used for, and how to keep it active.
How to Get a Tax Number in Turkey
Step-by-step guide to registering with GIB and receiving your unique tax identifier.
Tax Advisors in Turkey
How to find a mali müşavir, what services they provide, and typical fee structure.
Working Remotely from Turkey
Tax and legal implications of remote work for foreign employers while living in Turkey.
Remote Work in Turkey: Tax Rules
Comprehensive guide to income tax, residency, and compliance for remote workers.
Banking in Turkey for Expats
Opening a Turkish bank account, tax reporting requirements, and cross-border transfers.
Residence Permit in Turkey
Ikamet requirements, connection to tax residency, and documentation needed.
Cost of Living in Turkey
Living expenses, income requirements for residency, and budgeting guides.