Criteria for tax residence in Turkey

If you already know the criteria for Turkish tax residence, just proceed to the selection of the object of taxation that is relevant to you. Or read below for details on the Turkish tax residency criteria.

As a general rule, tax residents are recognized (Articles 3-5 of the Income Tax Law - Gelir vergisi kanunu, N 193, 31.12.1960, hereinafter - the Law):

• individuals whose place of residence is in Turkey (domicile);
• individuals permanently residing in Turkey for more than 6 months in a calendar year. When calculating the term, temporary departures are not taken into account. For the purposes of applying this criterion, individuals who come to Turkey for work, science, experts, press and broadcasting reporters and other persons whose situation is similar to those who come to Turkey for a specific or temporary duty or for the purpose of studying or treatment or vacation or travel.

Recognition of an individual as a tax resident of Turkey does not depend on his citizenship.
There is no formal obligation to inform about a change in tax status. However, income taxpayers are required to obtain a tax card (Article 20 of the Tax Process Law - Vergi usul kanunu, N 213, 04.01.1961).

The occurrence of the obligation to pay tax depends on the type of income (wages, income from the sale of property, dividends, etc.), therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a specific income.
The Turkish tax residency criteria are described by the OECD in English here.

Whether or not you meet the criteria for being recognized as a Turkish tax resident, you may be tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you here.

Depending on the period of stay of an individual in Turkey, a person may cease to be a tax resident of Turkey or, conversely, become one. Since tax residency is determined for the calendar year, tax status is determined for the entire year.

Changing the tax status is relevant primarily in a situation where the tax is calculated and paid by the tax agent, since he pays the tax as income is paid.

Since the procedure for calculating income tax depends on the type of income of an individual, therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a particular income.

So, if you are a tax resident of Turkey or have income from special regime activities in Turkey or property in Turkey, then go to the page for choosing the object of taxation relevant to you.

Whether or not you meet the criteria for being recognized as a Turkish tax resident, you may be tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you below.