Residency types in Turkiye

Lets look at residency types and Income Tax in Turkiye. We are looking at legislation by 2022.

What are residency types and rules in Turkiye?

Individuals who are resident in Turkiye (full liability taxpayers) are subject to tax on their worldwide income.

Nonresidents (limited liability taxpayers) are taxed only on earnings and revenues derived in Turkiye.

Residents include individuals with legal permanent residence in Turkiye and those who reside in Turkiye for more than six months during one calendar year. Temporary absence does not interrupt the continuity of residence in Turkey.

The civil law defines residency as an “intention to settle down permanently.” The law does not specify any objective criteria for
the determination of residency.

What are residency exeptions?

An exception to the six-month rule described above applies to expatriates such as businesspersons, scientists, experts, employees of governments or journalists who come to Turkiye to perform temporary and predefined work as well as those who have arrived for the purpose of education, medical treatment, rest and travel. Such persons are considered to be nonresidents even if they stay in Turkiye longer than six months in a calendar year.


J Jul 2022


Ekrem Duman

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