Tax residency in Turkey is determined by the 183-day rule and center of vital interests test. Residents are taxed on worldwide income; non-residents only on Turkish-source income.
Tax Residency Rules
Stay over 183 days in calendar year creates residency.
Turkish citizens working abroad may retain residency status.
Double tax treaties (90+ countries) prevent dual taxation.
Tax Rates and Brackets
Personal income tax: 15%-40% progressive.
Capital gains: generally taxed as ordinary income.
Dividend income: 15% withholding for residents.
Strategic Considerations
Timing of relocation can save substantial tax.
Use of tax treaty benefits requires documentation.
Pension income may be partially exempt by treaty.
Frequently Asked Questions
When does tax residency start?
On the 184th day of presence in calendar year, retroactive to first day.
Are pensions taxed in Turkey?
Subject to applicable double tax treaty provisions.