FlagSageKey facts
| Tax basis | Residence-based |
|---|---|
| Tax year | Calendar year (1 January to 31 December) |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 3 |
| Region | Europe |
How Türkiye decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
Domicile in Türkiye
Under Article 4 of the Income Tax Law No. 193, a person whose domicile (ikametgâh) is in Türkiye is treated as settled in Türkiye. Article 3 taxes settled persons on their full income earned inside and outside Türkiye. Where another country also treats the person as resident, the tax treaty's tie-breaker tests apply.
Continuous stay of more than six months in a calendar year
A person who stays in Türkiye continuously for more than six months in one calendar year is treated as settled in Türkiye. Temporary absences do not interrupt the continuity of the stay. The law states this test in months, not days.
Foreigners not treated as settled despite a long stay
Under Article 5, some foreigners are not treated as settled even if they stay more than six months. These include businesspeople, scientists, specialists, officials and press correspondents who come for a set or temporary mission or for business, people who come for study, medical treatment, rest or travel, and people who stay for reasons beyond their control such as detention or illness.
Reporting duties to check
- Exemption certificate for foreign-source income (Article 20/D). Article 20/D of the Income Tax Law, added by Law No. 7582 of 21 May 2026, exempts the foreign-source income of a person who becomes settled in Türkiye from 1 January 2026 for 20 years, if they had no domicile and no tax liability in Türkiye in the three calendar years before. The person applies to the competent tax office for the exemption certificate by the end of the calendar year in which they become settled, or by the end of the second month of the next year if they become settled in the last two months. GİB guidance also sets a 1% inheritance tax rate for transfers by inheritance during the 20-year period. Source
Living base
Foreign nationals generally need a visa or residence permit under Türkiye's migration rules, administered by the Presidency of Migration Management. A residence permit does not by itself decide tax residence; the domicile and six-month tests do, and Article 5 keeps some foreigners whose stay has a temporary purpose outside the settled category.
How visas, permits and tax residence differ
Citizenship
Turkish citizenship is acquired mainly by descent or by naturalization after a period of lawful residence, with other routes set by national law. This record has not verified the current residence period or the position on dual citizenship; check the competent Turkish authority's current guidance.
Questions to take to a professional
- Is my domicile (ikametgâh) in Türkiye for the purposes of Article 4 of the Income Tax Law?
- Have I stayed in Türkiye continuously for more than six months in the calendar year, and which of my absences count as temporary?
- Does any Article 5 exception, such as a set mission, study, treatment or travel, apply to my stay?
- Do I meet the Article 20/D conditions, including no domicile and no tax liability in Türkiye in the three prior calendar years, and by what date must I apply for the exemption certificate?
- Which of my income counts as foreign-source income, and how are related costs and Turkish-source income treated?
- Does another country also treat me as tax resident, and how does the tax treaty with Türkiye decide my residence?
Official authorities
Sources
- Türkiye - Information on residency for tax purposes (OECD AEOI portal)Official guidance
- Yurt Dışından Elde Edilen Kazanç ve İratlarda Vergi İstisnası (Gelir Vergisi Kanunu Mükerrer Madde 20/D) - GİB rehberiOfficial guidance
- GİB özelge 62030549-120[65-2014/590]-92674 (9 November 2015)Official guidance
Other countries in Europe
- Countries covered
- Türkiye
- Sources
- 3 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026