Tax Rules Related To Sponsoring Work Permits In Turkiye

As with most countries, Turkiye's immigration procedures are influenced by local tax requirements. Tax, social security and employment issues all need to be considered by the Turkish employer sponsoring the work permit. In this article, we will focus on tax related matters.

The salary of a work permit holder can be paid in Turkey or - under certain conditions - abroad, provided that all social security requirements are met (see previous article on " Social Security Rules Related to Sponsoring Work Permits in Turkiye"). If the Turkish employer pays the foreigner's salary in Turkey, the sponsor is obliged to withhold the income tax due from the employee's salary at source and pay the withheld amounts to the tax authorities.