You are a Turkish tax resident if your domicile is in Turkey or if you stay in Turkey continuously for more than six months within a calendar year; temporary trips abroad do not interrupt the stay (Income Tax Law, Article 4). Foreigners who come for a specific temporary job, or for study, treatment, rest or travel, are not residents even after six months (Article 5). Residents are taxed on worldwide income, non-residents only on Turkish income.
Key takeaways
Tax residency decides whether Türkiye can tax only your Turkish income or everything you earn worldwide. It is a separate question from your residence permit: a residence permit allows you to live in Türkiye, while tax residency follows the rules of the Income Tax Law (Law No. 193). Many foreigners assume a 183-day rule applies, as it does in many other countries. The Turkish rule is worded differently, and the difference matters for anyone who splits the year between Türkiye and another country.
Under Article 3 of the Income Tax Law, persons settled in Türkiye are taxed on their entire income, earned inside and outside Türkiye. Article 4 lists two situations in which a person is treated as settled:
Either condition is enough. A foreigner who has moved to Türkiye with the intention of living here can be a resident from the date of the move, without waiting for six months to pass.
The second test is often described as the "183-day rule", but that is not how the Turkish text reads. It refers to a continuous stay of more than six months within one calendar year, and it expressly states that temporary absences do not break the stay. In practice this means:
The 183-day figure you see in double tax treaties usually relates to a different question: when the country where you work can tax your salary. It does not replace the Turkish residence test.
Article 5 of the Income Tax Law excludes certain foreigners from residence even if they stay in Türkiye for more than six months:
| Category | Example |
|---|---|
| Specific and temporary assignment | Business people, scientists, experts, officials and journalists who come for a defined temporary job |
| Study, treatment, rest or travel | Students, patients, retirees on extended holidays and tourists |
| Circumstances beyond their control | Persons detained, convicted or kept in Türkiye by illness |
These exceptions depend on the purpose of the stay, not on the type of residence permit. A foreigner on a tourism permit who has in fact moved his or her life and business to Türkiye may still be resident through domicile.
| Tax resident (full liability) | Non-resident (limited liability) | |
|---|---|---|
| Taxable income | Worldwide income | Only income earned in Türkiye (Article 6) |
| Turkish rental income | Taxable | Taxable |
| Foreign salary, dividends, interest | Taxable, subject to treaty relief and exemptions | Not taxable in Türkiye |
Since 2026, individuals who become Turkish tax residents and had no domicile or income tax liability in Türkiye in the three preceding calendar years can benefit from a 20-year exemption on foreign-source income under Additional Article 20/D of the Income Tax Law. See our guide to the 20-year foreign income exemption and the overview of the 2026 tax package.
It is common to be treated as resident by two countries at the same time, for example by Türkiye through a stay of more than six months and by your home country through a permanent home there. Türkiye has double tax treaties with many countries, and most of them follow the OECD model. Where both countries claim you as resident, the treaty decides in a fixed order:
The exact wording differs from treaty to treaty, so always read the treaty that applies to you. Our guide to the Türkiye and United States treaty is an example.
To claim treaty benefits abroad, for example a reduced withholding tax on dividends, foreign tax authorities usually ask for a tax residency certificate (mukimlik belgesi). The application can be made electronically through the Revenue Administration's Digital Tax Office or through e-Devlet. Certificates for foreign nationals are issued by the Revenue Administration. You need a Turkish tax identification number before applying.
We assess residence status before and after a move, apply for tax residency certificates, advise on treaty positions and handle filings with the Turkish tax authorities. See our tax law service. Contact us to describe your situation and request information about the procedure and fees.
Not in that form. Under Article 4 of the Income Tax Law you are resident if your domicile is in Türkiye or if you stay continuously for more than six months within a calendar year. Temporary trips abroad do not interrupt the stay.
Not automatically. A residence permit is an immigration document. Tax residency depends on your domicile and on how long you actually stay in a calendar year.
Yes. Residents are taxed on worldwide income, subject to double tax treaty relief and, for qualifying new residents, the 20-year foreign income exemption introduced in 2026.
Foreigners who come for a specific temporary assignment, or for study, medical treatment, rest or travel, and persons kept in Türkiye by detention or illness (Article 5).
Apply through the Revenue Administration's Digital Tax Office or e-Devlet. Certificates for foreign nationals are issued by the Revenue Administration.
