Taxes
Turkey — Tax: Double Tax Treaties
Turkey lists 81 double tax treaties and lets residents credit foreign tax against Turkish tax with proof from the foreign authority.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Turkey, Foreign tax relief and tax treatiesLast reviewed: 2026-10-23
Why this matters
Relocating individuals and businesses to or from Turkey may be subject to tax obligations in multiple jurisdictions, and understanding DTTs can help minimize tax liabilities and avoid double taxation.
Key facts
- The PwC page lists 81 double tax treaties for Turkey.
- Residents may deduct from their income tax liability foreign taxes assessed on foreign income.
- Proof from the foreign tax authority is required.
- The deduction cannot exceed the Turkish tax on that income.
Steps
- Identifying Relevant Double Tax Treaties — Relocating individuals and businesses should research the double tax treaties between Turkey and the countries they plan to do business with or live in.
- Understanding the Terms and Conditions — It's essential to understand the terms and conditions of the relevant DTTs, including the scope of taxation, withholding taxes, and methods for resolving disputes.
- Consulting a Tax Professional — Due to the complexity of double tax treaties, it is recommended to consult a tax professional to ensure compliance with all tax obligations and to minimize tax liabilities.