Turkey
Western Asia · TR · 84 treaties
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 15% |
| Withholding — interest | 10% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 40% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domicile (yerleşme yeri) in Türkiye
- more than six months (over 183 days) of continuous stay in Türkiye in a calendar year, with temporary absences not breaking continuity
Domicile / deemed-domicile
Ending Turkish tax residency is relatively straightforward if you both leave and avoid exceeding six months of stay, but it can be harder for those with a Turkish domicile recorded in the address registration system or ongoing residence/work permits, as these must be changed to demonstrate that domicile is no longer in Türkiye.
Source: Revenue Administration of the Republic of Türkiye (via OECD)
Tax treaty network (88)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.