When receiving income from a source in one country and having a tax residency in another country, it may lead to a situation where each country claims to levy tax on the same income under the national legislation of the corresponding country. To avoid excessive taxation, countries conclude between themselves the relevant international treaties (agreements) on the avoidance of double taxation (DTT). Turkey has agreements with 85 states.

Among the states with which Turkey does not have a valid agreement (agreement) on the avoidance of double taxation, we highlight the following (in alphabetical order):
Armenia, Hong Kong, Iceland, Kyrgyzstan, Serbia, Slovenia.

The provisions of specific DTT in relation to a particular object of taxation will be set out on the pages dedicated to the relevant type of income.

You can get advice on taxation in your particular situation.