πΉπ· Turkey
TR / TUR #36
Nomad Score
61.0
Cities
43
Region
Mediterranean,
G20,
Middle East,
Silk Road,
Fertile Crescent,
Digital Nomad Hubs,
Remote Work Friendly Countries,
Coworking Hotspots,
Nomad Visa Countries,
Affordable Nomad Destinations,
Nomad Retreats,
Anatolia,
Mesopotamia,
Aegean,
Black Sea Region,
Europe,
Asia,
Western Asia,
MINT Countries,
Next Eleven,
Developing Countries
Currency
TRY
πΉπ· TURKEY TAX PROFILE
Data year: 2026
Tax System
Worldwide
Top PIT Rate
40.0%
Corporate Tax Rate
25.0%
KDV
20.0%
Capital Gains Tax
0.0%
Listed shares held >1 year generally exempt. Unlisted at progressive rates. Real estate held >5 years exempt.
Listed shares held >1 year generally exempt. Unlisted at progressive rates. Real estate held >5 years exempt.
Social Security (Employee)
15.0%
Social Security (Employer)
22.5%
Dividend Withholding
10.0%
Interest Withholding
10.0%
Royalty Withholding
20.0%
Inheritance Tax
10.0%
Treaty Count
88
Digital Services Tax
Participation Exemption
π INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| TRY 0 | TRY 190,000 | 15.0% | -- |
| TRY 190,000 | TRY 400,000 | 20.0% | -- |
| TRY 400,000 | TRY 1,500,000 | 27.0% | -- |
| TRY 1,500,000 | TRY 5,300,000 | 35.0% | -- |
| TRY 5,300,000 | and above | 40.0% | -- |
π TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if staying 183+ days in calendar year or centre of business/vital interests in Turkey
Exit Tax
No
CFC Rules
Yes
CFC rules for Turkish entities owning >50% in foreign entities with <10% effective tax
CFC rules for Turkish entities owning >50% in foreign entities with <10% effective tax
π
FILING INFORMATION
Fiscal Year
01-01 β 12-31
Filing Deadline
March 31
π SOURCES
- PwC Turkey PIT (accessed May 3, 2026)
- PwC Turkey practical tax information (accessed May 3, 2026)
-
PwC Turkey Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, KDV, social security
π RELATED
π§ CONTINUE EXPLORING TURKEY