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Tax Process in Turkey

Turkish direct tax collection framework is set up out of two fundamental duties; pay charge and corporate expense. An individual is liable to the pay charge on his profit and income,in connection to an organization which is liable to corporate assessment on its profit and pay. The guidelines of tax collection for individual salary and profit are given in the Income Tax Law 1960(ITL).Likewise, the principles identified with the tax assessment of organizations are contained in the Corporation Tax Law 1949(CTL).Although each is administered by an alternate legislation,many guidelines and arrangements of the Income Tax Law likewise apply to corporations,especially,in terms of pay fundamentals and assurance of net gain.

Assessable INCOME

The salary charge is charged on the pay of individuals.The term people mean human beings.In the utilization of pay tax,partnerships are not viewed as seperate substances and each accomplice is exhausted exclusively on a lot of profit.An person’s pay may comprise of one more pay basics recorded beneath.

Business benefits

Farming benefits

Pay rates and wages

Pay from autonomous personel administrations

Pay from resolute property and rights(rental salary)

Pay from portable property (salary from capital speculations)

Other pay and profit without thinking about the wellspring of pay


When all is said in done a residency standard is utilized in deciding assessment obligation for individuals.This basis necessitates that a person who has his place of living arrangement in Turkey is at risk to make good on regulatory expense for his overall income(unlimited liability).Any individual who stays in Turkey over a half year in a logbook year is allegad as an occupant of Turkey.However,foreigners who remain in Turkey for a half year or more for a particular employment or business or specific purposes which are determined in the ITL are not treated as inhabitant and therefore,unlimited charge obligation does not have any significant bearing to them. Signifying residency criterion,within a restricted scope,nationality measure additionally applies separated from of their residency status,Turkish natives who live abroad and work for goverment or a govermental establishment or an organization whose headquarter is in Turkey,are considered as boundless at risk taxpayers.Therefore,they are liable to the pay charge on their woldwide pay.

Non-inhabitants are just at risk to settle regulatory obligation on their salary got from the sources in Turkey(limited liability).For charge purposes,it is especially essential to decide in which conditions pay is regarded to be inferred in Turkey.The arrangements of Article 7 of the Income Tax Law manage this issue.In the accompanying circumstances,the pay is thought to be determined in Turkey.

Tax information Turkey


Relentless must be in Turkey.

Rights considered as unflinching must be utilized or represented in Turkey. Steady property implies genuine property which incorporates land buildings,and lasting leasehold rights.Ships,boats,aircraft and different sorts of transportation vehicles are additionally viewed as steadfast property in the use of Income Tax Law. Salary from imovable property involves

Rental salary occuring from the rent land,buildigs,and the rights to work mineral deposits,sources and other characteristic sources including mines,sand and rock quarries,and property accomplice to resolute property;

Rental salary from property to resolute property which might be liable to autonomous renting.

Rental salary from the privilege to utilize any copyright of literary,artistic or logical work,any patent,trade mark,design or model,plan,secret recipe or process,or for data concerning industrial,commercial or logical experince or for the utilization of or the privilege to use,industrial,commercial or logical hardware

Rental salary from the rent of ships,boats,aircraft insect the other transportation vehicles. In processing net gain from enduring property,costs identified with maintenance,management,renovation and running, and devaluation might be deducted from the gross salary on the genuine basis;it is additionally approved to make a singular amount finding rather than real costs,expect for the pay from the rent of the rights referenced previously. In such cases,lump-whole reasoning is 25 percent of the rental pay.


Property charges are paid every year on the expense estimations of land and structures at rates shifting from 0,1% to 0.3%. On account of the clearance of a property a 1%levy is paid on the business esteem by both the purchaser and the seller.Property assessment forms are filled in at regular intervals and yearly expenses are paid in two equivalent installements,the first being in March,April Or May and the second in November