Key takeaways
- You are a Turkish tax resident if your legal domicile (yerleşim yeri) is in Turkey or you stay more than six months in a calendar year. Temporary trips abroad do not break the count.
- Foreigners in Turkey for a specific temporary purpose (business trips, study, medical treatment, tourism) do not become resident even after six months.
- Residents pay tax on worldwide income at progressive rates from 15% to 40%. Foreigners need a residence permit (ikamet) and a tax number, and can ask the tax office for a tax residence certificate (mukimlik belgesi).
Last reviewed: October 2026
Turkey combines a large economy, a low cost of living and a property-based citizenship programme. This guide explains the residence test, the permit and registration steps, and how to prove Turkish tax residence in 2026.
Turkey tax residency – key figures (2026)
| Item | Rule |
|---|---|
| Residence tests | Domicile in Turkey (Civil Code), or > 6 months in a calendar year |
| Exception | Temporary-purpose stays (business, study, treatment, tourism) |
| Scope for residents | Worldwide income |
| Income tax rates | 2026: 15% up to TRY 190,000; 20% to 400,000; 27% to 1,000,000 (1,500,000 for wages); 35% to 5,300,000; 40% above |
| Residence permit | Short-term or long-term ikamet, from the Presidency of Migration Management |
| Tax ID | Tax number from the tax office (foreigner ID numbers begin with 99) |
| Certificate | Mukimlik belgesi via the tax office / GİB online services |
| Citizenship by investment | Property of USD 400,000+ held for 3 years (other routes exist) |
The residence test
Under article 4 of the Income Tax Law, you are resident if:
- your domicile under the Turkish Civil Code is in Turkey – where you settle with the intention of staying; or
- you stay in Turkey more than six months in a calendar year.
The six-month rule does not apply to people who come for a defined temporary purpose. Treaties settle cases of dual residence.
How to become resident
- Enter Turkey visa-free or with an e-visa (90 days in 180 for many nationalities).
- Get a tax number at any tax office or online – needed for a lease, bank account and utilities.
- Rent or buy a home and obtain health insurance.
- Apply for a residence permit online (e-ikamet) and attend the appointment at the provincial migration office. Grounds include short-term stays (property owners, those with sufficient income), work permits and family.
- Register your address in the address registration system after receiving your permit.
- File returns if you have income not fully taxed at source (e.g. foreign income, rental income).
Tax residence certificate
Residents can request a mukimlik belgesi from their tax office (often online through the Revenue Administration's interactive tax office). It states residence for a given period and treaty country, and is typically issued once you have stayed more than six months or established domicile.
Example: A German freelance designer moves to Izmir in January 2026 with a one-year short-term residence permit and a lease. By July she has stayed more than six months, is resident for 2026, and declares her foreign client income in her Turkish return. A mukimlik belgesi helps her support Turkish treaty residence before the German tax office, which will still check whether she kept a home in Germany.
Frequently asked questions
How long do I need to stay in Turkey to be a tax resident?
More than six months in a calendar year, unless your stay is for a specific temporary purpose such as study or medical treatment. Establishing your domicile in Turkey also makes you resident.
Does Turkey tax foreign income?
Yes, residents are taxed on worldwide income, with credit for foreign tax under treaties.
How do I get a tax residence certificate in Turkey?
Apply to your tax office (or online) for a mukimlik belgesi with your residence permit, passport and proof of address.
What are Turkey's income tax rates?
Progressive from 15% to 40%, with brackets updated every year.
Related guides
- Leaving Turkey: ending your tax residency
- Capital gains tax in Turkey
- Personal tax deductions in Turkey
Sources
- PwC Worldwide Tax Summaries – Turkey: Residence
- Turkish Income Tax Law No. 193, art. 4–5; Revenue Administration (gib.gov.tr); Presidency of Migration Management (goc.gov.tr)
This guide is general information, not personalised tax or immigration advice.
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