Quick Answer
What taxes do you pay as a Turkish tax resident?
As a Turkish tax resident (183+ days per year in Turkey), you pay Turkish income tax on your worldwide income at progressive rates from 15% to 40%. The key change from non-resident status is that foreign income — salary paid by a foreign employer, foreign rental income, foreign pension, foreign dividends — all potentially becomes taxable in Turkey. Double Taxation Agreements protect most expats from truly paying tax twice. You must file an annual income tax return by March 31 for the previous calendar year.
Legal Disclaimer
This page provides general educational information about Turkish income tax rules for residents. It is not tax advice. Tax rules change annually and your personal situation may differ. Always consult a qualified Turkish accountant (mali müşavir) or tax adviser before making decisions about your tax obligations.
Turkish Income Tax Brackets (2026)
Turkey uses a progressive income tax system. These brackets apply to total net taxable income after allowable deductions. Brackets are updated annually — verify current brackets at gib.gov.tr.
| Income Bracket (TRY) | Tax Rate | Approximate in EUR |
|---|---|---|
| Up to ₺110,000 | 15% | Up to ~€3,200 |
| ₺110,001 – ₺230,000 | 20% | ~€3,200 – €6,700 |
| ₺230,001 – ₺580,000 | 27% | ~€6,700 – €16,800 |
| ₺580,001 – ₺3,000,000 | 35% | ~€16,800 – €87,000 |
| Over ₺3,000,000 | 40% | Over ~€87,000 |
EUR equivalents approximate, based on ~₺34.5/€1. Turkey's income tax brackets are denominated in TRY and adjusted annually for inflation.
What Changes When You Become Tax Resident
Comparison of Turkish tax obligations before and after crossing the 183-day threshold.
| Income Type | Non-Resident | Tax Resident | Key Note |
|---|---|---|---|
| Foreign employment salary | Not taxable in Turkey | Taxable in Turkey (subject to DTA exemptions) | Check your home country DTA — it may give your home country the taxing right |
| Foreign self-employment income | Not taxable in Turkey | Taxable in Turkey | Turkey taxes worldwide business income of residents |
| Foreign pension income | Not taxable in Turkey | Usually taxable in Turkey unless DTA specifies home country | Government pensions typically stay with home country under DTA |
| Foreign rental income | Not taxable in Turkey | Taxable in Turkey | Credit given for foreign taxes already paid |
| Foreign dividend income | Not taxable in Turkey | Taxable in Turkey (minus foreign withholding credit) | Foreign dividend withholding is credited against Turkish tax |
| Turkish rental income | Taxable in Turkey (source) | Taxable in Turkey | No change — Turkish-source income is always taxable |
| Turkish employment income | Taxable in Turkey | Taxable in Turkey | No change |
| Capital gains (foreign assets) | Not taxable in Turkey | Potentially taxable | Complex area — consult a specialist |
Filing Obligations and Deadlines
Annual Income Tax Declaration (Yıllık Gelir Vergisi Beyannamesi)
March 31 following the tax yearTurkish tax residents with income above certain thresholds must file an annual return. The tax year runs January 1 to December 31. Filing is done through the GİB Interactive Tax Office (ivd.gib.gov.tr).
Advance Tax Payments (Geçici Vergi)
Quarterly: May 17, August 17, November 17, February 17Self-employed individuals and business owners pay advance (provisional) tax quarterly, based on estimated annual income. Employed individuals have tax withheld at source by their employer.
Rental Income Reporting
March 31 for prior-year rental incomeTurkish rental income must be reported. There is a rental income exemption (₺21,000 in 2024) for residential properties. Above this threshold, you file and pay tax. Foreign rental income for Turkish tax residents must also be declared.
Wealth Declaration (optional but important)
N/A — upon request or when triggeredTurkey has not yet introduced a formal annual wealth declaration for most individuals. However, unexplained wealth or large asset transfers can trigger tax authority inquiries. Keep documentation of how you funded your Turkish lifestyle.
How to File Your Turkish Tax Return
Register with GİB Interactive Tax Office (İVD)
Go to ivd.gib.gov.tr. Register using your Turkish tax number and create an account. You can also file through the "e-Beyan" system. First-time registration requires your tax number and a mobile number registered with you.
Gather your income documentation
Collect all income evidence: Turkish payslips (bordro), bank statements showing foreign income received, rental agreements, dividend statements, pension letters. Foreign-language documents should be translated.
Calculate worldwide income in TRY
Convert all foreign income to Turkish Lira using the Central Bank of Turkey's (TCMB) official exchange rate applicable on the income receipt dates. The TCMB rate lookup tool is at tcmb.gov.tr.
Apply DTA exemptions and foreign tax credits
Identify income types covered by your home country DTA. Exclude DTA-exempt income from your Turkish taxable base. Claim credit for foreign taxes already paid on income that is taxable in both countries.
Complete and file the declaration
Complete the Yıllık Gelir Vergisi Beyannamesi through the GİB portal. The system guides you through income categories. Most expats find this step requires their accountant — Turkish tax return forms are complex and in Turkish.
Pay any tax due
Tax calculated in the return is payable in two equal instalments: first on March 31, second on July 31 of the same year. Payment is made through the GİB portal or at tax offices and participating banks.
Tax Resident Checklist
- Get a Turkish tax number (vergi numarası) if you do not already have one.
- Engage a licensed Turkish accountant (mali müşavir) before your first Turkish tax year ends.
- Identify all your worldwide income sources and determine which DTAs apply.
- Obtain foreign tax residency certificates or proof of tax paid abroad for any income already taxed elsewhere.
- Register on the GİB İnteraktif Vergi Dairesi portal (ivd.gib.gov.tr) for online filing.
- Keep TCMB exchange rates for the dates you received foreign income — you will need these to convert to TRY.
- Note the March 31 annual filing deadline for the previous year.
- Set calendar reminders for quarterly advance tax payment dates if self-employed.
Frequently Asked Questions
What income is taxable once I become a Turkish tax resident?
As a Turkish tax resident, you are in principle liable to Turkish income tax on your worldwide income — employment income, business income, rental income, dividends, interest, and capital gains from anywhere in the world. In practice, Double Taxation Agreements with your home country often protect certain income types (particularly government pensions) from Turkish tax, or give Turkey a credit for foreign taxes already paid.
What is the Turkish personal allowance?
Turkey does not have a simple personal allowance equivalent to the UK personal allowance. Instead, there are specific exemptions and deductions: a rental income exemption (₺21,000 in 2024 for residential rentals), deductions for social security contributions, certain educational expenses, and charitable donations. There is no general across-the-board income-tax-free threshold for employed workers in the same way as the UK.
Do I need a Turkish accountant to file a tax return?
Technically no — you can file yourself via the GİB online system. In practice, almost all expats with complex income (foreign salary, multiple income sources, rental income, pension) use a licensed Turkish accountant (mali müşavir). The cost is typically ₺2,000–5,000/year for annual return preparation. It is money well spent to avoid errors.
What happens if I do not file a Turkish tax return when required?
The Turkish tax authority (GİB) can issue tax assessments, apply late filing penalties (minimum ₺2,000+ per return), and add late payment interest. For foreigners, unpaid Turkish taxes can cause issues when exiting Turkey or when renewing a residence permit. It is always better to file on time even if the tax liability turns out to be zero.
How does the Turkish tax year work?
Turkey uses a calendar year (January 1 to December 31) as the tax year. Your annual income tax return for Year X must be filed and first instalment paid by March 31 of Year X+1. For example, 2024 income → file by March 31, 2025.