EXPATRIATE TAXATION IN TURKEY

Under the provisions of the Turkish income tax law, liability to Turkish individual taxation is based on the status of residency. Resident individuals are deemed as full taxpayers and are taxed on their worldwide income. Non-residents, on the other hand, are classified as limited liable taxpayers and are subject to Turkish tax only on their Turkish source earnings. In accordance with the local income tax rules, an individual will be deemed resident if his/her legal residence is in Turkey, or if (s)he stays in Turkey for more than six months in a calendar year. There is no special tax regime for expatriates.