The double taxation treaties Turkey has signed with more than eighty countries prevent the same income from being taxed in two countries at once. Our partner accountants handle the process from the residence certificate application through to the offset.
- Scope
- Residence status and tax offset under a double taxation treaty
- How the Service Works
- Through our partner accountants, who are licensed professionals
- Relevant Authority
- The Revenue Administration
For a foreign national earning income both in Turkey and in their home country, the most practical concern is this: will the same earnings be taxed twice? The double taxation treaties Turkey has signed with more than eighty countries exist precisely to address this problem. The treaties contain different provisions depending on the type of income — rent, dividends, interest, salary, capital gains from real estate — and generally either divide the right to tax between the two countries or allow tax paid in one country to be offset against tax owed in the other.
To actually benefit from a treaty provision, a residence certificate is generally required; this document formally shows which country a person is considered resident of, and it is submitted when claiming a reduced tax or withholding rate in the other country. Without it, someone who is a full taxpayer in Turkey but also earns income in another country can end up subject to the standard, non-reduced withholding rate there, and correcting that after the fact becomes a much more involved process. Our partner accountant assesses which treaty provision applies to which type of income and follows up the residence certificate application on your behalf.
Who It’s For
Foreign nationals earning income in more than one country
We assess which treaty applies based on the type of income.
Those who are full taxpayers in Turkey but also have a tax obligation in their home country
We assess the risk of double taxation together.
Those wanting to obtain a residence certificate
We follow up the application process with the Revenue Administration.
Those concerned that income from abroad will be taxed again in Turkey
We review the relevant treaty provision together.
Required Documents
Passport and Turkish tax/residence details
The country and type of income earned
The treaty provision varies by type of income.
Documentation of tax paid abroad, if any
Forms the basis for a credit/offset claim.
Turkish residence/tax number details
Information required for the residence certificate application form
Prepared according to the form set by the Revenue Administration.
Power of attorney, if applying by proxy
The document list can vary by application reason and personal circumstances; the current requirements of the Provincial Directorate of Migration Management apply.
Process Steps
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01
Initial Assessment
Within 1 dayThe country and type of income are identified.
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02
Reviewing the Treaty Provision
Within a few daysThe article of the treaty with the relevant country covering this type of income is reviewed.
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03
Residence Certificate Application
A few weeks after applyingAn application for a residence certificate is submitted to the Revenue Administration.
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04
Applying the Credit or Exemption
After the certificate is obtainedWith the certificate, a credit or exemption claim is made in the other country or in Turkey.
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05
Finalising with the Return
Within the filing periodThe Turkish income tax return is completed taking the credited amount into account.
You can get in touch with us to benefit from this service.
Get in Touch With UsLegal Basis
Income Tax Law No. 193
Contains the general provisions on how foreign-source income is taxed in Turkey.
The Relevant Double Taxation Treaty
The applicable provision is determined by the treaty between Turkey and the taxpayer's country of residence.
Common Mistakes
Assuming a treaty applies and expecting a reduced rate without a residence certificate
Without the certificate, the other country can apply the standard, non-reduced rate.
Declaring the same income at the full rate in both countries without claiming a credit
Without claiming the credit, tax ends up paid twice on the same income.
Assuming the treaty covers every type of income in the same way
Different articles apply to income types such as rent, dividends, and salary.
Postponing the residence certificate application until the point of need
The certificate process can take longer than expected, so applying early matters.
Frequently Asked Questions
If you are a full taxpayer in Turkey, it is issued by the Revenue Administration; we follow up the application on your behalf.
Turkey has treaties with more than eighty countries; we check the status with your specific country during a consultation.
Even without a treaty, some tax paid abroad can potentially be credited under unilateral domestic provisions; we assess this together.
The timeline varies depending on application volume; we share the current estimate during a consultation.
No, a single residence certificate can generally be used across different income types; it is the treaty provision applied that varies by income.
There can be separate provisions for corporations; we assess your company's situation separately.
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Last updated: 24.08.2026
This content is for informational purposes only and does not constitute legal advice.