Income Tax

Key message

Determination of residency status is the key point in providing tailored tax advice for business travellers as well as the international assignees in respect to income tax liabilities. However, any duration of stay for business purposes less than 6 months in a calendar year is likely to be considered as ''short-term'' and the individual would be regarded as ''limited taxpayer'' as soon as the certain circumstances are met.

Income Tax

Residency

Any individual is regarded as a tax resident in Turkey who is liable to pay taxes on his/her worldwide income as being full tax payer where one of the below given criteria is met based on the Turkish Income Tax Code;

• Staying more than 6 months in a continuous period during a calendar year in Turkey, (temporary leaves does not counted as interruption for the residency)