Double Taxation in Turkey

Double taxation can be a problem for citizens living or having income in different countries. Turkey has a taxation system that may involve paying taxes both in Turkey itself and in the country of citizenship.


Knowing whether a citizen will need to pay taxes in both countries depends on their tax status. If a citizen is a tax resident of Turkey, then he needs to pay tax on all his worldwide income. However, if a person is a non-resident of Turkey, then he will pay taxes only on the income that he receives in the country.


Tax rates in Turkey are the same for both tax residents and non-residents. Individuals pay income tax, which is calculated on a progressive scale and can vary from 15 to 40%. Legal entities, in turn, pay income tax at a rate of 23%.


Moreover, it is possible to become a tax resident of Turkey if you live in the country for more than 183 days a year. This means that citizens who frequently travel to Turkey may face double taxation.


However, for some Turkish citizens, double taxation can be avoided thanks to double taxation agreements (DTAs) that Turkey has concluded with 85 countries. Such agreements stipulate that citizens of these countries do not have to pay the same tax twice.


For example, if there is a double tax treaty between countries and a citizen is a tax resident of his country, but receives income from the rental of Turkish real estate, he must pay tax in accordance with:


– in your country – depending on the rates provided for by the tax legislation of your country;

– in Turkey – at rates from 15 to 40%, depending on the amount of income received in Turkey. However, a citizen can apply for a deduction for the amount of tax already paid in his country.


Therefore, double taxation may be a problem for Turkish citizens, especially those with income from abroad. However, through double tax treaties, Turkey strives to provide a fair tax system for its citizens and citizens of other countries.

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