Turkey — Tax: Income Tax

Why this matters

A relocating person should be aware of income tax rates and requirements to understand the total cost of living in Turkey.

Key facts

• Top statutory personal income tax rate (national plus sub-national): 40.8% (2025)
• The top rate applies from about 5.6 times the average wage (2025)

Steps

1. Determine Residency Status — Turkey has a calendar year filing period and residency status can affect tax requirements.
2. Gather Required Documents — Specific documents required for income tax filing in Turkey are not well-documented in English-language resources.
3. Submit Tax Return — Tax returns in Turkey may be submitted in person or through a tax consultant, but specific procedures are not well-documented in English-language resources.
4. Pay Any Due Tax — Any tax owed in Turkey must be paid in advance or through a bank transfer, but specific procedures are not well-documented in English-language resources.
5. Obtain Any Necessary Approvals or Certifications — Additional documentation or certifications may be required for tax purposes in Turkey, but specifics are not well-documented in English-language resources.

Costs

• Tax Filing Fee: varies
• Consultant Fee: varies

Timelines

• Filing Period: calendar year

Required documents

• National ID or passport
• Tax ID number
• Proof of income
• Proof of employment
• Proof of residence

Common mistakes

• Failure to declare income
• Incorrect calculation of tax liability

What this figure does not cover

This is the top marginal rate only. The lower brackets, allowances, social security contributions, special regimes for new residents or expatriates, and how tax residency is decided are not covered here. Check the national tax authority for your situation.