Tax residency in Turkey
How to become a tax resident — and how hard it is to leave.
How to become a tax resident
Typically after 183+ days of presence in a year — or any of:
- 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
A self-funded remote or high-net-worth individual can either use the new one‑year renewable digital‑nomad residence route or obtain residence and fast‑track citizenship by investing at least USD 400,000 in qualifying Turkish real estate or other approved assets.
How to break residency
moderate to leaveEnding 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.
“Below indicated persons are considered as resided (and therefore tax resident) in Türkiye: 1. Those whose domicile is in Türkiye. 2. Those who stay in Türkiye for more than six months in a calendar year. Individuals whose residence is not in Türkiye but who stay in Türkiye for more than six months in a calendar year (temporary leaves do not interrupt the residence in Türkiye) are considered as resident in Türkiye. However, foreigners who come to Türkiye for a specific and temporary task, business, or assignment, or for reasons such as education, medical treatment, rest and travel, are not deemed to have settled in Türkiye, even if they stay for more than six months.” — Revenue Administration of the Republic of Türkiye (via OECD)
Estimate — confirm against the linked sources. See methodology.