Tax Atlas

Am I a tax resident of Turkey?

Turkey does not use a simple day count — residency turns on where your home and economic life actually are. Here is the test, and what it means once it applies.

Verified October 24, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · not tax advice

The residency test in Turkey

Turkey does not test residency by a fixed day count. Instead the test looks at where your permanent home, family, and economic interests actually sit — a facts-and-circumstances test rather than a number to count against.

Tax year period
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

If your situation is borderline

With no day count to fall back on, Turkey weighs facts a calendar can’t: where your home actually is, where your family lives, and where your economic life is centred. Two people with identical travel patterns can land on opposite sides of this test depending on those ties — a day-counter would not help either of them.

What residency actually changes

Once you are tax resident, Turkey generally taxes your worldwide income, topping out at 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%. Stay a non-resident, and Turkey typically taxes only income sourced there.

Working remotely? See digital nomad taxes in Turkey for the visa route and your effective rate. Full picture: Turkey tax guide.

Frequently asked questions

What actually triggers tax residency in Turkey?

Not a day count — Turkey looks at where your permanent home, family, and economic interests actually sit. See the detail below for the specific tests.

What does tax residency in Turkey actually cost me?

Turkey’s income tax tops out at 40%. 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%. Residency is what makes you liable for it in the first place — non-residents are typically taxed only on Turkey-source income, not worldwide income.

Sources

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When to talk to an advisor

This page maps Turkey’s general residency test. It cannot weigh your treaty position, your specific 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.