Turkey
Western Asia · TR · 84 treaties
What are the main tax rates in Turkey?
Turkey has a top personal income tax rate of 40%, a corporate tax rate of 25%, and a standard VAT of 20%.
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 |
Common questions
- How long does it take to become a tax resident in Turkey?
- You can become a tax resident in Turkey after 183 days.
- Does Turkey tax cryptocurrency?
- Yes, cryptocurrency is taxed as income in Turkey, with no long-term exemption. The headline rate is 40%.
- What are the investment options for residency in Turkey?
- Turkey offers a golden visa starting at $400,000 USD and citizenship by investment programs. A nomad visa is also available.
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
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 (94)
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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 15% | 10% | 10% |
| Algeria | 12% | 10% | 10% |
| Australia | 10% | 10% | 10% |
| Austria | 15% | 15% | 10% |
| Azerbaijan | 12% | 10% | 10% |
| Bahrain | 15% | 10% | 10% |
| Bangladesh | 10% | 10% | 10% |
| Belarus | 15% | 10% | 10% |
| Belgium | 20% | 15% | 10% |
| Bosnia and Herzegovina | 15% | 10% | 10% |
| Brazil | 15% | 15% | 15% |
| Bulgaria | 15% | 10% | 10% |
| Canada | 20% | 15% | 10% |
| China | 10% | 10% | 10% |
| Croatia | 10% | 10% | 10% |
| Czechia | 10% | 10% | 10% |
| Denmark | 20% | 15% | 10% |
| Egypt | 15% | 10% | 10% |
| Estonia | 10% | 10% | 10% |
| Ethiopia | 10% | 10% | 10% |
| Finland | 15% | 15% | 10% |
| France | 20% | 15% | 10% |
| Gambia | 15% | 10% | 10% |
| Georgia | 10% | 10% | 10% |
| Germany | 15% | 10% | 10% |
| Greece | 15% | 12% | 10% |
| Hungary | 15% | 10% | 10% |
| India | 15% | 15% | 15% |
| Indonesia | 15% | 10% | 10% |
| Iran | 20% | 10% | 10% |
| Iraq | — | — | — |
| Ireland | 15% | 15% | 10% |
| Israel | 10% | 10% | 10% |
| Italy | 15% | 15% | 10% |
| Japan | 15% | 15% | 10% |
| Jordan | 15% | 10% | 12% |
| Kazakhstan | 10% | 10% | 10% |
| Kuwait | 10% | 10% | 10% |
| Kyrgyzstan | 10% | 10% | 10% |
| Latvia | 10% | 10% | 10% |
| Lebanon | 15% | 10% | 10% |
| Libya | — | — | — |
| Lithuania | 10% | 10% | 10% |
| Luxembourg | 20% | 15% | 10% |
| Malaysia | 15% | 15% | 10% |
| Malta | 15% | 10% | 10% |
| Mexico | 15% | 15% | 10% |
| Moldova | 15% | 10% | 10% |
| Mongolia | 10% | 10% | 10% |
| Montenegro | — | — | — |
| Morocco | 10% | 10% | 10% |
| Netherlands | 20% | 15% | 10% |
| New Zealand | 15% | 15% | 10% |
| North Macedonia | 10% | 10% | 10% |
| Norway | 15% | 15% | 10% |
| Oman | 15% | 10% | 10% |
| Pakistan | 15% | 10% | 10% |
| Philippines | 15% | 10% | 15% |
| Poland | 15% | 10% | 10% |
| Portugal | 15% | 15% | 10% |
| Qatar | 15% | 10% | 10% |
| Romania | 15% | 10% | 10% |
| Russia | 10% | 10% | 10% |
| Rwanda | 10% | 10% | 10% |
| Saudi Arabia | 10% | 10% | 10% |
| Republic of Serbia | — | — | — |
| Singapore | 15% | 10% | 10% |
| Slovakia | 10% | 10% | 10% |
| Slovenia | 10% | 10% | 10% |
| South Africa | 15% | 10% | 10% |
| Spain | 15% | 15% | 10% |
| Sri Lanka | 10% | 10% | 10% |
| Sudan | 10% | 10% | 10% |
| Sweden | 20% | 15% | 10% |
| Switzerland | 15% | 10% | 10% |
| Syria | 10% | 10% | 15% |
| Tajikistan | 10% | 10% | 10% |
| Thailand | 15% | 15% | 15% |
| Tunisia | 15% | 10% | 10% |
| Turkmenistan | 10% | 10% | 10% |
| Ukraine | 15% | 10% | 10% |
| United Arab Emirates | 12% | 10% | 10% |
| United Kingdom | 20% | 15% | 10% |
| United States of America | 20% | 15% | 10% |
| Uzbekistan | 10% | 10% | 10% |
| Venezuela | 10% | 10% | 10% |
| Vietnam | 15% | 10% | 10% |
| Yemen | 10% | 10% | 10% |
| Argentina | 15% | 12% | 10% |
| Cambodia | 10% | — | 10% |
| Chad | 15% | 10% | 10% |
| South Korea | 20% | 15% | 10% |
| Kosovo | 15% | 10% | 10% |
| Sierra Leone | 10% | 10% | 10% |