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Does Foreigner Pay Tax in Türkiye? Full and Limited Liability, Rental Income and Double Taxation Guide was prepared based on the legislation in force as of 2026 and official sources dated October 2026, Article 3, Article 4, Article 7 of the Income Tax Law No. 193.
According to the Income Tax Law, those who reside in Türkiye and those who live in Türkiye for more than six months in a calendar year are considered full taxpayers and are taxed on their worldwide earnings. Those who do not have a residence in Türkiye or have not resided in Turkey for more than six months are limited taxpayers only in terms of the earnings they earn in Türkiye (Art. 3, Art. 4). Being a foreign national does not eliminate tax liability.
In what situation does a foreigner become a taxpayer?
Tax liability depends on residence and duration of stay in Türkiye, not on citizenship. A foreigner who resides in Türkiye or lives in Türkiye for more than six months in a calendar year is considered a full taxpayer. A person who is a full taxpayer may be taxed on the earnings he earns inside and outside Türkiye. The law contains separate regulations for short-term separations and some special cases. Therefore, the duration of stay should be examined together with entry and exit records.
A foreigner who does not have a residence in Türkiye or does not reside in Turkey for more than six months becomes a limited taxpayer. Non-limited taxpayers pay taxes only on the earnings and revenues they earn in Türkiye.
When is the Profit Considered Obtained in Türkiye?
The decisive factor in narrow liability is whether the earnings are obtained in Türkiye or not. Article 7 of the Income Tax Law sets criteria on this issue. Major examples:
Fees: Whether the service has been or is being performed in Türkiye or is evaluated in Türkiye.
Self-employment earnings: Performing the activity in Türkiye or evaluating it in Türkiye.
Real estate capital income: Real estate is located in Türkiye.
Revenues from movable capital: The capital has been invested in Türkiye.
Commercial earnings: Having the workplace in Türkiye or having a permanent representative and earning income in these places or through representatives.
For this reason, a foreigner who owns real estate in Türkiye and earns rental income may be liable for tax in terms of this income, even if he does not have a residence in Türkiye.
The most common tax headings that foreigners encounter are real estate rent, real estate sales and employment income. The obligation to submit a declaration for rental income varies depending on the income amount and taxpayer status. In real estate sales, the holding period and the nature of the gain may affect taxation. In many cases where foreigners own property, these issues must be evaluated before a sale or rental decision is made. Since current terms and rates change frequently, the amount is not given in this article. Current data should be obtained from the sources of the Revenue Administration.
A foreigner may be liable for tax both in his own country and in Türkiye. Türkiye has signed double taxation avoidance agreements with many countries. The agreements regulate which country will tax which income and how the taxpayer can offset the tax paid abroad. Since the existence and terms of the agreement vary by country, it needs to be checked separately according to the person's nationality and country of residence. Documentation and time conditions may be required for the deduction of taxes paid abroad in Türkiye.
A lawsuit can be filed in the tax court or a mediation can be sought within certain periods of time against the assessment or penalty imposed by the tax office. Since the deadlines are short, the notification date is important. A foreigner who receives a tax inspection or payment order must evaluate the transaction legally within the required time.
full taxpayer Those who reside in Türkiye or live for more than 6 months in the calendar year
Amounts and rates Current data should be obtained from the Revenue Administration.
Event Summary Form: Fictional example: A foreign person living abroad rents his flat in Türkiye and stays in Türkiye for a few months during the year. He does not know whether he is a taxpayer or how to declare rental income. Process: The lawyer or financial advisor examines the number of days the person stays in Türkiye, rental income and tax status abroad. It is checked whether there is a double taxation agreement. Conclusion: If the duration of stay does not exceed six months, narrow liability may apply. However, a declaration obligation may arise in Türkiye for rental income. The result depends on the file's data.
Does a foreigner pay taxes in Türkiye?
Yes, the liability depends on the person's residence and duration of stay. Citizenship alone is not a determining factor.
What is the six month rule?
A person who lives in Türkiye for more than six months in a calendar year is considered a full taxpayer (Art. 3, Art. 4). Entry and exit records are examined to calculate the duration of stay.
Does a foreigner who does not have a residence in Türkiye pay taxes?
He can be taxed as a limited taxpayer in terms of the earnings and revenues he earns in Türkiye (Art. 7).
What should a foreigner who earns rental income from an apartment in Türkiye do?
Income from real estate capital is deemed to have been obtained in Türkiye (Art.7/5). The declaration obligation should be evaluated according to the income amount and taxpayer status.
Is there a double taxation agreement for every country?
No. Türkiye has made agreements with many countries, but it may not be with every country. It should be checked by country.
Is there a deadline to appeal the tax penalty?
Yes. The time for filing a lawsuit and conciliation in the tax court is short. This is why the notification date is important.
Not calculating the six-month stay based on entry and exit records.
Overlooking to declare rental income.
Paying taxes both abroad and in Türkiye without examining the double taxation agreement.
Not evaluating the tax consequences of real estate sales in advance.
Missing the lawsuit or reconciliation period against the tax office notification.
For the foreign investor, employee or property owner, tax planning is an integral part of residence and ownership decisions. Early planning can reduce both unnecessary tax burden and the risk of penalties. Küheylan Law Firm provides legal support in the legal evaluation of foreigners' tax liabilities in Türkiye, in the planning of real estate rental and sales income, and in tax disputes.
Important Legal Notice: The legal explanations contained in this guide have been prepared by Küheylan Law Firm for general information purposes and do not constitute legal advice. The unique conditions of each file may change the outcome. In order not to miss the application, objection and lawsuit deadlines, it is recommended to get legal support from a lawyer before the process begins. © 2026 Küheylan Law Firm. All rights reserved.
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