There is no special tax regime for expatriates.
Foreign employees are not considered to have settled in Türkiye, as they usually come to Türkiye due to the performance of certain and temporary jobs within the scope of assignments of foreign companies. Obtaining a residence permit in Türkiye does not mean that these foreigners have settled in Türkiye.
In the third paragraph of Income Tax Law No 193, Art 7 regarding the acquisition of earnings and revenues in
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 21 Mar 2025 09:41