It is not easy to find comprehensive, actual and satisfying sources for taxation legislations for foreigners in Turkey. As a dynamic and complicated area of legislation, reaching the actual information in taxation legislation could be vital sometimes. As a quick guide, we have some useful legislation links for expatriates in Turkey:
Turkish Revenue Administration’s Web Site English section, Turkish Taxation System page: page includes some basic explanation regarding some premier taxes applied in Turkey. The explanations are very brief and limited with the general frame. FAQ Page is more useful content such as “How Can I Get Certificate of Residence?“, “How Can I Get My Tax Identification Number” Q&As. In Publications page, there are several booklets prepared for foreigners in English which some of them coming from the year 2006. Finally The Tax Incentives in Turkey page includes the most technical content of the section and provides technical explanation regarding the actual tax incentive processes in Turkey. However, since these explanations had been separately it is very difficult to see the whole picture for a foreigner who is going to avail from these explanations. On the other hands, Contact page provides the communication information to reach the Administration to obtain the one to one information on tax issues rather than to searching the legislation.
Investment Support and Promotion Agency’s Web Site, Taxes page; this page includes some basic information on Turkish taxes for the investors. Therefore, only some major taxes had been held in a few sentences. The page also has a basic taxation rates table named Chart of Principal Turkish Taxes and provides some rate info on popular transactions. We should note that this taxation explanation under the Investors’ Guide section does not seem satisfying and helpful enough.