From opening a bank account to buying a title deed, from incorporating a company to signing a lease — most official transactions in Turkey require a tax number. Our partner accountants work with you from determining the correct taxpayer status through to completing the application.
- Scope
- Tax number application and determining taxpayer status
- How the Service Works
- Through our partner accountants, who are licensed professionals
- Relevant Authority
- Tax office
Every foreign national about to handle an official matter in Turkey runs into the same first question: where does a tax number come from, and if you already have a Foreigner Identification Number (YKN), do you still need one? The answer depends on your status. Foreign nationals who have applied for a residence permit and hold a YKN starting with "99" can generally use that number directly in place of a separate tax number for most official transactions. For foreign nationals without a residence permit — for example, someone who has come to Turkey only to buy property or open a bank account — the process runs through applying to the tax office, in person or by proxy, for a separate tax number, commonly known as a "potential tax number."
Just as important as the tax number itself is your taxpayer status. Someone who spends more than six months of a calendar year in Turkey, or whose place of settlement is in Turkey, is treated as a full (resident) taxpayer and can be taxed in Turkey on worldwide income; someone who does not meet that threshold is a limited (non-resident) taxpayer, taxed only on Turkish-source income — for example, rent from a property located in Turkey. This distinction fundamentally changes the obligations facing someone who has come for a short-term investment versus someone who has settled in Turkey, which is why it needs to be clarified before the application is made.
Two Commonly Confused Terms
- Foreigner Identification Number (YKN)
- A number starting with "99" issued by the migration authority to foreign nationals holding a residence permit; it can be used in place of a tax number for most official transactions.
- Potential Tax Number
- A number issued by the tax office to foreign nationals without a residence permit or YKN, tied to a specific transaction such as a bank account, title deed, or company partnership.
Who It’s For
Foreign nationals about to carry out an official transaction in Turkey for the first time
We clarify whether a tax number is needed before a bank account, title deed, or company partnership transaction.
Those with a YKN who think they also need a separate tax number
We check together whether the YKN is sufficient on its own, since in most cases it is.
Investors who may spend more than six months in Turkey and become full taxpayers
We assess in advance how this affects worldwide income.
Those wishing to apply by proxy from outside Turkey
The scope of the power of attorney needs to match the type of application.
Required Documents
Original or certified copy of the passport
Residence permit document and YKN details, if any
Having a YKN changes the flow of the application.
Address information in Turkey
The tax office with jurisdiction is determined based on this address.
The reason a tax number is needed (bank, title deed, company, etc.)
Some transactions require this information separately on the application form.
A notarised power of attorney, if applying by proxy
Entry and exit dates for Turkey, for assessing full taxpayer status
The day-count calculation is based on this information.
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 dayYour YKN status and tax number need are clarified.
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02
Tax Office Application
Within a few daysThe application is submitted to the tax office with jurisdiction, through our partner accountant.
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03
Taxpayer Status Confirmation
Alongside the applicationWhether you are a full or limited taxpayer is confirmed based on your time spent in Turkey.
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04
Issuance of the Tax Number
Same day to a few daysThe number is issued by the tax office and passed on to you.
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05
Guidance on Next Steps
Alongside issuanceYou are informed of any further steps needed depending on what the tax number will be used for.
You can get in touch with us to benefit from this service.
Get in Touch With UsLegal Basis
Tax Procedure Law No. 213
Sets out the general framework for tax number registration and taxpayer records.
Income Tax Law No. 193
Forms the basis for the distinction between full and limited taxpayer status.
Common Mistakes
Assuming the YKN always works and missing cases where a separate application is needed
Some institutions don't accept the YKN and require a separate tax number.
Confusing full and limited taxpayer status
A wrong assumption can lead to a declaration error that is difficult to correct later.
Picking a tax office at random instead of the one with jurisdiction over the address
An application to the wrong tax office delays the process.
Leaving the notarised translation of the passport to the last minute
The translation and certification process can take longer than expected.
Frequently Asked Questions
For most official transactions your YKN works directly in place of a tax number; we clarify your specific need together during a consultation.
This depends on how many days you've spent in Turkey in a calendar year and your place of settlement; we calculate this together.
Yes, the application can be made by proxy; we let you know in advance which documents are needed.
No, the tax number is an identification detail; an actual tax obligation only arises separately, once you earn income.
It is generally based on your residential address, though this can vary by transaction type; we check this for you.
No, we cover ongoing bookkeeping and filing on a separate page.
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Last updated: 24.08.2026
This content is for informational purposes only and does not constitute legal advice.