- Capital gains tax rate 0 40
- Income tax brackets updated
- Special tax regimes updated
TR
Turkey
Western Asia
TRY
TR · TUR · #36 · 42 cities
Nomad score
59/100
Compare
Top income tax
40.0%
Worldwide system
Corporate tax
25.0%
KDV
20.0%
standard rate
Tax residency
183 days
92 tax treaties
Turkey tax profile
Data year: 2026
- Tax system
- Worldwide Residents are generally taxed on worldwide income; non-residents on Turkish-source income only. Law No. 7582 (repeated Income Tax Law Article 20/D, effective for residents from 1 January 2026) can exempt qualifying foreign-source income for 20 years. Calendar-year fiscal period.
- Top PIT rate
- 40.0%
- Corporate tax rate
- 25.0%
- KDV
- 20.0%
- Capital gains tax
- 40.0% Listed shares held more than one year are generally exempt; equity acquired after 2006 may face 0–10% WHT through intermediaries under Temporary Article 67. Unlisted shares and many other instruments follow progressive PIT (up to 40%) when outside the WHT regime. Real estate held more than five years is generally exempt.
- Social security (employee)
- 14.0%
- Social security (employer)
- 21.8%
- Social security cap (annual)
- TRY 3,567,240
- Dividend withholding
- 15.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 20.0%
- Inheritance tax
- 10.0%
- Treaty count
- 92
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Foreign-source income exemption (Law No. 7582) Twenty-year income tax exemption on qualifying foreign-source income and gains f... | No rate or amount recorded | 20yr | Active |
Tax flags
Digital Services Tax
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Full resident if legal domicile is in Turkey, the individual intends to settle there, or presence exceeds six continuous months in a calendar year (183 days). Temporary project assignees and certain force-majeure stays may remain limited taxpayers.
- Exit tax
- No
- CFC rules
- Yes Turkish controllers (≥50% participation) may be taxed currently on passive low-taxed foreign subsidiaries: more than 25% passive income, effective foreign tax below 10%, and gross revenue above TRY 100,000 equivalent (CIT Law Article 7).
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- GİB — Gelir Vergisi Tarifesi 2026 (accessed Oct 9, 2026) Official 2026 PIT tariff (employment and non-employment schedules)
- PwC Worldwide Tax Summaries — Turkey (accessed Oct 9, 2026) Headline rates, WHT, residency, CFC, social security, Law 7582 exemption
- PwC Turkey — taxes on personal income (accessed Oct 9, 2026) 2026 employment PIT brackets and portfolio WHT rates
- PwC Turkey — withholding taxes (accessed Oct 9, 2026) Non-resident dividend, interest and royalty WHT; DTT partner list
- PwC Turkey — group taxation (accessed Oct 9, 2026) CFC conditions under CIT Law Article 7