Tax Residency
"How is corporate tax residency determined in Turkey?"
Quick Answer
Companies with registered office or place of effective management in Turkey are tax resident. Residents are taxed on worldwide income; non-residents on Turkish-source income.
Scope and Legal Distinctions
Residence affects the scope of Turkish taxation and must be assessed for the actual individual or entity. Registration, nationality and a bank account do not alone settle every residence question.
What to Check in Practice
Review residence facts, management and treaty tie-breaker conditions where relevant; obtain the certificate required for the particular relief claim.
Sources & Authorities
Statutory framework and official guidance for this definition.
Need Expert Legal Guidance?
Our experienced attorneys can help you navigate tax residency under Turkish law.
Schedule a Consultation