There is no special tax regime for expatriates.

There are no local taxes on personal income in Turkey.

Turkey taxes its residents on their worldwide income, whereas non-residents are taxed on Turkish-source earnings only. Income tax is levied on taxable income at progressive rates after certain deductions and allowances.

Taxation of certain income from certain financial instruments (as explained in the Income determination section) are carried out by withholding tax (WHT), and the rates are 0%, 10%, 15%, or 18%, depending on the type of income and instruments.

A general residency criterion is employed in determining tax liability for individuals. This criterion requires that an individual whose place of residence is in Turkey must pay tax on their worldwide income (unlimited liability). On the other hand limited taxpayers are taxed on their Turkish source income.

Unlimited liability tax payers are the ones who are;

1. Resident in Turkey or,
2. Living in Turkey more than 183 days in one calender year or,
3. Living in foreign countries but assigned by government authorities or companies which their headquarter in Turkey.

However, foreigners who stay in Turkey for ≤6 months for a specific job or business, or for particular purposes specified in the Income Tax Law, are not treated as resident and are not subject to unlimited tax liability. Non-residents are only liable to pay tax on income derived from sources in Turkey (limited liability).