Taxes
Turkey — Tax: Tax Residency
Turkey treats people with legal residence or intent to settle, or foreigners staying more than six months in a calendar year, as full taxpayers.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Turkey, Individual, ResidenceLast reviewed: 2026-10-23
Why this matters
Understanding tax residency in Turkey is crucial for individuals and businesses planning to relocate, invest, or work in the country, as it affects tax obligations and other financial responsibilities.
Key facts
- Persons whose legal residence is in Turkey, or who intend to settle there, are residents and full taxpayers.
- Foreigners who stay more than six months in one calendar year are tax resident; the page gives no 183-day test.
- Non-residents are limited taxpayers on Turkish-source income.
- Stays over six months solely for specific temporary projects, or extended by force majeure such as illness, do not make a person resident.