{"id":837,"date":"2025-09-14T07:39:04","date_gmt":"2025-09-14T07:39:04","guid":{"rendered":"https:\/\/cpainistanbul.com\/?p=837"},"modified":"2025-09-14T08:18:56","modified_gmt":"2025-09-14T08:18:56","slug":"tax-obligations-for-foreigners-in-turkey-what-you-need-to-know","status":"publish","type":"post","link":"https:\/\/cpainistanbul.com\/?p=837","title":{"rendered":"Tax Obligations for Foreigners in Turkey: What You Need to Know"},"content":{"rendered":"\t\t
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A Guide from CPA in Istanbul Accounting and Law Office<\/h3>

1) What does tax liability in Turkey cover?<\/strong><\/p>

In Turkey, tax liability is determined within the framework of the Income Tax Law and the Tax Procedure Law. Generally, real and legal persons can be taxpayers. The tax liability of foreigners varies according to their residence status and income sources.There are two different tax statuses in Turkey: full tax liability and limited tax liability. While full taxpayers are responsible for all income earned both inside and outside of Turkey, limited taxpayers are only taxed on their Turkey-sourced income.<\/p>

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2) Types of tax liability for foreigners in Turkey<\/strong><\/div>

For foreigners living in Turkey, tax liability varies depending on factors such as duration of residence<\/b> and source of income<\/b>.<\/p>

Full Tax Liability:<\/b> A foreign individual who resides in Turkey for 183 days or more<\/b> within a calendar year is considered a full taxpayer and is taxed on income earned worldwide.<\/span><\/p>

Limited Tax Liability:<\/b> Foreigners, although not resident<\/b> in Turkey, are subject to tax on income earned here.<\/p>

Incomes subject to limited tax liability:<\/b><\/p>