Turkey: tax residency, rates & nomad visa

Tax residency rules in Turkey

1 January to 31 December (as of 2026)^ⓘPwC Worldwide Tax Summaries, Turkey (Individual)“The Turkish tax year is a calendar year.”View source · accessed 2026-10-24 — The Turkish tax year is the calendar year, 1 January to 31 December. The annual return is due by 31 March of the following year with no extensions.

Taxation scope

Residents are taxed on worldwide income and non-residents only on Turkish-source income. Qualifying new residents can take foreign-source income out of the Turkish base for 20 years under the new Article 20/D. [source]Revenue Administration (GIB), Income Tax Law No. 193“Aşağıda yazılı gerçek kişiler Türkiye içinde ve dışında elde ettikleri kazanç ve iratların tamamı üzerinden vergilendirilirler:”View source · accessed 2026-10-24

Residency test

A person is tax resident if domiciled in Turkey or if present for continuously more than six months in a calendar year, and short temporary absences do not break the stay. The law counts months rather than days, so there is no statutory day count, and people who come for a specific temporary assignment, study, treatment, rest or travel are not treated as resident even beyond six months. [source]Revenue Administration (GIB), Income Tax Law No. 193“Aşağıda yazılı kimseler Türkiye'de yerleşmiş sayılır: 1. İkametgahı Türkiye'de bulunanlar (İkametgah, Kanunu Medeninin 19'uncu ve müteakip maddelerinde yazılı olan yerlerdir); 2. (202 sayılı Kanunun 2'nci maddesiyle değişen bent) Bir takvim yılı içinde Türkiye'de devamlı olarak altı aydan fazla oturanlar (Geçici ayrılmalar Türkiye'de oturma süresini kesmez.)”View source · accessed 2026-10-24

Income tax rates in Turkey

As of 2026, the headline personal income tax rate in Turkey is 40%^ⓘRevenue Administration (GIB), Income Tax Tariff 2026“5.300.000 TL'den fazlasının 5.300.000 TL'si için 1.737.500 TL (ücret gelirlerinde 5.300.000 TL'den fazlasının 5.300.000 TL'si için 1.697.500 TL), fazlası % 40”View source · accessed 2026-10-24. The top income tax rate is 40% on taxable income above TRY 5,300,000 for 2026, with no local or surcharge component on top. Stamp duty of 0.759% on gross payroll salary (40.759% all in for salaried income) and employee social security of 14% plus 1% unemployment insurance, capped at TRY 297,270 per month, are shown separately and are not part of the 40%.

Pit income brackets

The 2026 scale runs 15%, 20%, 27%, 35% and 40%, and the thresholds are revalued every year. Wages and other income use different scales above TRY 400,000, and the Revenue Administration tariff matches the PwC table. [source]Revenue Administration (GIB), Income Tax Tariff 2026“1.000.000 TL'nin 400.000 TL'si için 70.500 TL (ücret gelirlerinde 1.500.000 TL'nin 400.000 TL'si için 70.500 TL), fazlası % 27”View source · accessed 2026-10-24

Vat standard rate

20% (as of 2023)^ⓘRevenue Administration (GIB), Presidential Decision on VAT rates (consolidated)“Ekli listelerde yer alanlar hariç olmak üzere, vergiye tabi işlemler için, (7346 sayılı Cumhurbaşkanı Kararı ile değişen ibare. Yürürlük: 10/07/2023) % 20”View source · accessed 2026-10-24 — The general VAT rate is 20% with reduced rates of 10% and 1%, set by Presidential Decision 7346 with effect from 10 July 2023. Article 28 of the VAT Law itself shows a base rate of 10% and delegates rate setting to the President, so the decision is the operative source.

Capital gains property five year

Gains on real estate disposed of within five years of acquisition are value increase income under repeated Article 80, and gains after five years fall outside that article. A TRY 150,000 annual exemption applies from 1 January 2026, and the taxable gain is taxed on the ordinary progressive scale. [source]Revenue Administration (GIB), Income Tax Law No. 193“İktisap şekli ne olursa olsun (ivazsız olarak iktisap edilenler hariç) 70 inci maddenin birinci fıkrasının (1), (2), (4) ve (7) numaralı bentlerinde yazılı mal (gerçek usulde vergiye tâbi çiftçilerin ziraî istihsalde kullandıkları gayrimenkuller dahil) ve hakların, iktisap tarihinden başlayarak (5615 sayılı kanunun 5 inci maddesiyle değişen ibare Yürürlük; 1/1/2007 tarihinden geçerli olmak üzere 04.04.2007) beş yıl içinde”View source · accessed 2026-10-24

Capital gains listed shares

Gains on shares listed on Borsa Istanbul and acquired after 1 January 2006 carry 0% withholding when realised through Turkish intermediaries, while other portfolio income such as local government bonds carries 10%. PwC describes the withholding as the final tax for non-residents. [source]PwC Worldwide Tax Summaries, Turkey (Individual)“Furthermore, 0% WHT is applicable for all type of investors with respect to capital gains derived from listed equities on the Istanbul Stock Exchange (ISE) purchased after 1 January 2006”View source · accessed 2026-10-24

Dividend withholding rate

Dividends from Turkish companies carry 15% withholding, raised from 10% in December 2024, and half of the gross dividend from resident entities is exempt from income tax. Residents declare the remainder once total income passes TRY 400,000 for 2026 and can credit the withheld tax. [source]PwC Worldwide Tax Summaries, Turkey (Individual)“The applicable WHT rate was increased from 10% to 15% by Presidential Decision No. 9286, published in the Official Gazette on 22 December 2024, and remains in effect.”View source · accessed 2026-10-24

Stamp duty on salary

0.759% (as of 2026)^ⓘPwC Worldwide Tax Summaries, Turkey (Individual)“Stamp duty currently applies at the rate of 0.759% over the gross salary for individuals receiving their income from a local payroll. For individuals filing tax returns, this duty is replaced with fixed filing fees currently amounting to TRY 1,189.50 for 2026.”View source · accessed 2026-10-24 — Stamp duty of 0.759% applies to gross salary paid through a Turkish payroll. Individuals who file a return instead pay a fixed filing fee of TRY 1,189.50 for 2026.

Employee social security

Employee social security is 14% plus 1% unemployment insurance on monthly earnings between TRY 33,030 and TRY 297,270 for 2026. The employer pays 20.75% (16.75% when the 4 point reduction applies) plus 2% unemployment insurance, and the employee share is deductible when computing taxable income. [source]PwC Worldwide Tax Summaries, Turkey (Individual)“Social security premiums, which are calculated on salary limits of a minimum of TRY 33,030.00 and a maximum of TRY 297,270.00 per month as of 1 January 2026, must be paid by the employer and the employee at rates defined according to labour categories.”View source · accessed 2026-10-24

Special tax regimes in Turkey

The Turquoise Card is a Ministry of Labour card for qualified foreigners, issued first with a three-year transition period and then converted on application to an indefinite card. The holder gets the rights of an indefinite work permit, and the spouse and dependent children receive a document that serves as a residence permit. [source]Ministry of Labour and Social Security, Directorate General of International Labour Force“Turquoise Card is granted with a provisional period of first three years as a transition period.”View source · accessed 2026-10-24

Foreign income exemption inheritance rate

1% (as of 2026)^ⓘPwC Worldwide Tax Summaries, Turkey (Individual)“In addition, inheritance transfers occurring within the exemption period are subject to a reduced tax rate of 1%.”View source · accessed 2026-10-24 — Inheritance transfers made while the 20-year foreign income exemption applies are taxed at a reduced 1% rate. EY puts the standard inheritance rate at up to 10%, while PwC gives a combined 1% to 30% range for inheritance and gift tax.

Asset amnesty law 7582

Individuals and companies can declare previously unrecorded cash, gold, foreign currency and securities, in Turkey or abroad, to a Turkish bank or intermediary by 31 July 2027 at a generally 5% tax. Rates of 0% to 4% apply if the assets stay in specified Turkish instruments for a minimum period, and PwC and KPMG differ on the transfer deadline for foreign assets (three months versus two months). [source]PwC Worldwide Tax Summaries, Turkey (Individual)“The applicable tax rate is generally 5%, which may be reduced to between 0% and 4% depending on the commitment to hold the declared assets in specified financial instruments for a minimum period.”View source · accessed 2026-10-24

Citizenship by investment

Foreigners can qualify for Turkish citizenship by buying real estate worth at least USD 400,000 with a three-year resale restriction, or through USD 500,000 routes or by creating 50 jobs, subject to a decision of the President. The thresholds are set by regulation and have been revised before, so confirm them on the filing date. [source]Investment Office of the Presidency of Turkiye“Natural persons of foreign origin are granted the right to acquire Turkish citizenship by means of exceptional procedures upon purchase of real estate worth USD 400,000 and more.”View source · accessed 2026-10-24

Property short term residence permit

Foreigners who own residential property in Turkey can obtain a renewable short-term residence permit, issued for up to two years at a time. Law-firm sources cite a USD 200,000 minimum value, but the migration authority page does not state one, so it is not recorded here. [source]Directorate General of Migration Management (Ministry of Interior)“Taşınmazı bulunan yabancıların ikamet izni talebinde bulunması halinde taşınmazın konut olması ve bu amaçla kullanılması gerekmektedir.”View source · accessed 2026-10-24

Foreign income exemption 20d

Individuals who become Turkish tax resident from 1 January 2026 and had no Turkish domicile or tax liability in the three previous calendar years are exempt from income tax on foreign-source income for 20 years. The exemption must be claimed with a tax office certificate, Turkish-source income stays taxable and foreign tax on the exempt income cannot be credited. [source]Revenue Administration (GIB), Income Tax Law No. 193“Türkiye’de yerleşmiş sayılan gerçek kişilerin, Türkiye’de yerleşmiş sayılmasından önceki son üç takvim yılında Türkiye’de ikametgahının ve vergi mükellefiyetinin bulunmaması şartıyla Türkiye dışında elde ettiği kazanç ve iratları yirmi yıl boyunca gelir vergisinden müstesnadır.”View source · accessed 2026-10-24

Digital nomad visa in Turkey

Digital Nomad Visa, preceded by a Digital Nomad Identification Certificate (as of 2026)^ⓘGoTurkiye Digital Nomads platform (Turkish Tourism Promotion and Development Agency)“Welcome to the Digital Nomad Identification Certificate platform, which is the first step in the process of obtaining Digital Nomad Visa to Türkiye.”View source · accessed 2026-10-24 — Turkey operates an official Digital Nomad Identification Certificate platform (GoTurkiye) as the first step to a Digital Nomad Visa, applied for at a visa center or consulate, open to nationals of 36 listed countries. The Houston consulate list also names Australia, which the GoTurkiye list omits, and the pages fetched do not state the visa duration.

Nomad visa income requirement

Applicants must be aged 21 to 55, hold a university degree, work for or contract with a company located outside Turkey, and show income of USD 3,000 a month or USD 36,000 a year. The passport must be valid for at least six months from arrival. [source]GoTurkiye Digital Nomads platform (Turkish Tourism Promotion and Development Agency)“5- Document proving that the applicant has a monthly income of 3,000 USD or 36,000 USD annually.”View source · accessed 2026-10-24

Frequently asked questions

Sources

• Ministry of Labour and Social Security, Directorate General of International Labour Force en / turkuaz kart · other, accessed 2026-10-24
• PwC Worldwide Tax Summaries, Turkey (Individual) individual / tax administration · big4, accessed 2026-10-24
• Revenue Administration (GIB), Income Tax Law No. 193 kanun / 433 · law, accessed 2026-10-24
• PwC Worldwide Tax Summaries, Turkey (Individual) individual / taxes on personal income · big4, accessed 2026-10-24
• Revenue Administration (GIB), Income Tax Tariff 2026 file / getFileResources · tax_authority, accessed 2026-10-24
• PwC Worldwide Tax Summaries, Turkey (Individual) individual / other taxes · big4, accessed 2026-10-24
• Revenue Administration (GIB), Presidential Decision on VAT rates (consolidated) file / getFileResources · law, accessed 2026-10-24
• PwC Worldwide Tax Summaries, Turkey (Individual) individual / income determination · big4, accessed 2026-10-24
• PwC Worldwide Tax Summaries, Turkey (Individual) individual / significant developments · big4, accessed 2026-10-24
• EY Global Tax Alert tax alerts / turkiye introduces new personal tax regime including foreign income exemption inheritance tax relief and asset repatriation measure · big4, accessed 2026-10-24
• KPMG GMS Flash Alert 2026-149 2026 / flash alert 2026 149.html · big4, accessed 2026-10-24
• Investment Office of the Presidency of Turkiye pages / acquiring property and citizenship.aspx · other, accessed 2026-10-24
• Directorate General of Migration Management (Ministry of Interior) ikamet izni cesitleri · other, accessed 2026-10-24
• GoTurkiye Digital Nomads platform (Turkish Tourism Promotion and Development Agency) digitalnomads / application requirements for digital nomad visa and short term residence · other, accessed 2026-10-24
• Consulate General of Turkiye in Houston (Ministry of Foreign Affairs) 1 / ebc34ad1 dd9f 4248 9dc5 e52f24355a7c.pdf · other, accessed 2026-10-24
• PwC Worldwide Tax Summaries, Turkey (Individual) individual / residence · big4, accessed 2026-10-24
• Revenue Administration (GIB), General Communique No. 333 on Income Tax teblig / 11874 · tax_authority, accessed 2026-10-24

Explore more

• Not sure you count as resident? Am I a tax resident of Turkey?
• Working remotely? Digital nomad taxes in Turkey — the visa, when you become tax resident, and your effective rate.
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When to talk to an advisor

This page maps Turkey’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Turkey (and in your home country) review your situation before you act.