Short answer: There is no single Turkey tax rate: as of 6 November 2026, income tax runs from 15% to 40%, standard VAT is 20% and corporate tax is 25%, with 15% withheld on dividends. Deposit interest is withheld at 10% to 25%, and foreigners pay the same rates as citizens: Turkish tax residents are taxed on worldwide income, non-residents only on Turkish-source income. Amounts for 2027 had not been announced on 6 November 2026.
Yes, you pay tax in Turkey if you earn, own or buy there, whatever your passport says. This page is a map rather than a full explanation: find the tax in the table, read the one line, then open the guide that goes deeper.
The table's figures were re-read on 6 November 2026 from the law, Resmî Gazete decisions or Revenue Administration (GİB) documents linked there. It is general information, not tax advice. Residents and non-residents differ, and your home country may tax the same income: if you still file there, or are moving between the two, take advice from a tax adviser in both countries.
Tax rates in Turkey at a glance, November 2026
Ten taxes cover most of what a foreigner meets, and each row below gives who pays, the 2026 rate or amount and the official text.
| Tax | Who pays | Rate or amount | Official source | Go deeper |
|---|---|---|---|---|
| Income tax (gelir vergisi) | Residents on worldwide income; non-residents on Turkish income | 15% up to TRY 190,000, rising to 40% above TRY 5,300,000 | Law 193 Art. 103 (opens in a new tab); Communiqué 332 (opens in a new tab) | Income tax brackets |
| VAT (KDV) | Buyers, inside the price | 20% standard; 10% and 1% on listed items | Decision 2007/13033, GİB text (opens in a new tab) | VAT and tourist refund |
| Corporate tax | Companies | 25%; 30% for banks, other financial firms and insurers; floor of 10% of pre-exemption profit | Law 5520 Arts. 32, 32/C (opens in a new tab) | See the foreign company row below |
| Dividend withholding | Individuals and non-resident companies | 15% of the gross dividend since 22 December 2024 | Decree 9286 (opens in a new tab) | Dividend tax |
| Deposit interest withholding | Depositors, resident or not | Lira accounts opened or renewed since 9 July 2025: 17.5% to 6 months, 15% to 1 year, 10% beyond. Foreign currency: 25% | Decree 10041 (opens in a new tab); GİB guide 598 (opens in a new tab) | Deposit tax |
| Property tax (emlak vergisi) | Owners, any nationality | Yearly on tax value: homes 0.1%, other buildings 0.2%, land 0.1%, plots 0.3%; double in metropolitan areas | Law 1319 Arts. 8, 18 (opens in a new tab) | Property tax |
| Title deed fee (tapu harcı) | Buyer and seller | 2% each on the declared price, which may not be below the property tax value | Law 492, tariff 4 (opens in a new tab); Decision 2012/3735 | Property guide above |
| Stamp tax (damga vergisi) | Parties to documents; employees on pay | 0.948% on most contracts; 0.189% on rent contracts; 0.759% on wages; cap of TRY 29,115,961.10 per document | Law 488, Table 1 (opens in a new tab); Communiqué 71 (opens in a new tab) | No separate guide |
| Motor vehicle tax (MTV) | Registered vehicle owners | Fixed yearly amount by engine, age and value: TRY 593 to TRY 274,415 for cars registered from 2018 | Communiqué 58, tariff I (opens in a new tab) | No separate guide |
| Inheritance and gift tax | Heirs and recipients | Inheritance 1% to 10%; gifts 10% to 30%; 2026 exemptions TRY 2,907,136 per child or spouse and TRY 66,935 for gifts | Communiqué 57 (opens in a new tab) | Inheritance tax |
Not in the table: gains and rent have no separate tax and fall under income tax, as capital gains tax in Turkey explains, with rent in the related guide below. Special consumption tax is built into the price of fuel, cars, alcohol and tobacco. Social security contributions are not a tax but reduce pay: the employee share is 14% plus 1% unemployment insurance in 2026, and the employer's is 23.75% before reductions (SGK rate page (opens in a new tab)).
Do you pay tax in Turkey as a foreigner?
Yes: nationality does not set your rate, and tax residence decides how much of your income Turkey can reach.
- Resident: domicile in Turkey, or more than six months' continuous stay in a calendar year (Law 193 Arts. 3 and 4). Taxed on worldwide income, with a credit for similar tax paid abroad, capped at the Turkish tax on that income (Art. 123).
- Non-resident: taxed only on income earned in Turkey (Art. 6). If all of it was fully withheld at source, no annual return is due (Art. 86(2)).
- Excluded foreigners: those here on a definite, temporary assignment, or for study, treatment, rest or travel, do not become resident even after six months (Art. 5).
The tax residency guide explains the test, and a tax treaty can cap or remove Turkish tax for non-residents. Residence permits are a separate immigration matter.
Which Turkish taxes apply to you
Four common situations cover most readers, and each row names what usually applies and where to read next; your facts can change the answer.
| You are | What usually applies | Read next |
|---|---|---|
| Resident employee | Your employer withholds income tax on cumulative pay, SGK contributions and stamp tax each month. The minimum-wage part of pay is exempt from income and stamp tax. Foreign income goes on a return unless an exemption applies. | Income tax brackets guide above |
| Non-resident owner | Property tax each year; 2% title deed fee on purchase and sale; income tax on Turkish rent, where the TRY 58,000 residential exemption for 2026 has conditions; income tax on a gain from a sale within five years of purchase, on a special return within 15 days (Law 193 Art. 101). | Property and capital gains guides above; rental guide below |
| Remote worker | Income Tax Law Art. 7(3)(a) treats work done in Turkey as earned there for non-residents, even if paid abroad. Residents face worldwide tax unless an exemption applies, and Article 23/14 has strict conditions. Communiqué 333 keeps fees for work done in Turkey for foreign clients outside the Article 20/D exemption and gives no wage example, so take advice before treating such pay as exempt. | Freelancer and nomad tax |
| Foreign company | With no Turkish presence, Turkish payers may withhold corporate tax on some payments (Law 5520 Art. 30), subject to treaties. A permanent establishment brings 25% corporate tax on its profit. Whether you have one is a question for a tax adviser. | Withholding on services |
Hypothetical: a non-resident buys a flat for a declared TRY 5,000,000 and lets it. The purchase costs a TRY 100,000 title deed fee (2%). If the tax value is TRY 2,000,000 in a metropolitan area, property tax is TRY 4,000 a year (0.2%). Rent is taxed separately under income tax, and the seller pays its own TRY 100,000 fee. All amounts are hypothetical; registry fees and insurance are extra.
Turkey standard tax rate: VAT or income tax?
If you mean sales tax, the standard rate is 20% VAT; if you mean tax on pay, there is no single standard rate, because the tariff has five bands.
VAT is inside almost every shelf price, so a TRY 120 item at the general rate contains TRY 20 of VAT (120 ÷ 1.20 = 100). Tourists can reclaim VAT on goods they export, not on services, as the VAT guide explains. For income tax, each rate applies only to the slice of income inside its band, and wages and other income have different 27% bands: for 2026 the 27% band ends at TRY 1,500,000 for wages and TRY 1,000,000 for other income (Communiqué 332). Investment income is mostly taxed by flat withholding instead, which is why the dividend and deposit rows above stand apart.
What differs for foreigners
The rates are the same, but a few rules apply only to foreigners or non-residents.
- Land registry: the land registry's 2026 tariff (opens in a new tab) adds a fixed TRY 20,868 per property or unit in transfers with a foreign party, on top of the title deed fee.
- Tourist VAT refund: open to non-residents on goods they take abroad, where the invoice totals more than TRY 1,000 before VAT.
- Tax number: a foreigner needs a Turkish tax number for most of the steps above.
- Treaty relief: non-residents can claim lower withholding with a home-country residence certificate.
- New residents: Law No. 7582 of 21 May 2026 (Resmî Gazete, 4 June 2026 (opens in a new tab)) added Article 20/D: individuals who become resident from 1 January 2026, with no Turkish domicile or tax liability in the previous three calendar years, pay no income tax on foreign-source income for 20 years. Earlier Turkish rent, investment income or gains do not disqualify; earlier Turkish wages or business income do. Communiqué 333 (opens in a new tab) (4 July 2026) requires an exemption certificate from the tax office by the end of the year you become resident, or by the end of February if that happens in November or December. Turkish income stays taxable, foreign tax on exempt income cannot be credited, and the same law sets a 1% inheritance tax rate for estates passing from a beneficiary within the 20 years.
Not settled by these texts: how your home country treats the move. Some countries keep taxing former residents or their citizens, and a treaty may decide residence differently. This page is not a comparison with any other country and not a reason to move, so take advice from a tax adviser in both countries before relying on the exemption.
Turkey tax rates in 2027: what is known
Most 2027 amounts had not been announced on 6 November 2026; the percentage rates stay until a law or decision changes them, while the money thresholds usually rise with the revaluation rate.
- The measure: the revaluation rate is the 12-month average change in domestic producer prices to October, as measured by the Turkish Statistical Institute (TÜİK, also TurkStat). The 2025 rate, used for 2026 amounts, was 25.49% (Communiqué 585 (opens in a new tab), 27 November 2025). Only the Ministry's communiqué sets the rate, and it had not appeared in the Resmî Gazete issues of 1 to 6 November 2026.
- The timing: in the last round the rate came in late November and the new amounts on 31 December, in Communiqués 332, 57, 58 and 71, with Communiqué 588 (opens in a new tab) for Tax Procedure Law limits. No 2027 dates are published.
- The exception last time: Presidential Decision 10783 used 18.95%, not 25.49%, for motor vehicle tax, fixed stamp duties and the stamp tax cap in 2026 (Communiqués 58 and 71).
- One rate already set: Law 7582 (opens in a new tab) (Art. 8) sets 12.5% corporate tax on the manufacturing profits of companies with an industrial registry certificate and on farming profits, for profits from 2027 onward.
Hypothetical, not a forecast: a 25% revaluation would raise the first income tax threshold to 190,000 × 1.25 = TRY 237,500 before rounding. The published figure can be lower, because the law lets fractions of up to 5% of the result be dropped: in the last round, 158,000 × 1.2549 gave about TRY 198,274 and Communiqué 332 set TRY 190,000.
Economic indicators behind these updates are on current Turkey data.
Frequently asked questions
What is the tax rate in Turkey?
It depends on the tax. Income tax runs from 15% to 40% in 2026, the standard VAT rate is 20% and corporate tax is 25%. Dividend withholding is 15% and deposit interest withholding is 10% to 25%.
Do foreigners pay tax in Turkey?
Yes, at the same rates as citizens. A foreigner who is tax resident is taxed on worldwide income, and a non-resident only on income earned in Turkey.
What is the standard tax rate in Turkey?
The standard VAT rate is 20%, with reduced rates of 10% and 1% on listed goods and services. Income tax has no single standard rate because its five bands run from 15% to 40%.
Is Turkey tax free?
No. Turkish-source income, purchases and property are taxed. The Article 20/D regime exempts only the foreign-source income of qualifying new residents, for 20 years and with an exemption certificate from the tax office.
When will 2027 tax rates in Turkey be announced?
No date was published as of 6 November 2026. In the last round the revaluation rate appeared in late November and the new amounts on 31 December, so wait for the Resmî Gazete rather than estimates.
Sources
- Mevzuat: Income Tax Law No. 193, Arts. 3 to 7, 86, 103 and 123 (Turkish) (opens in a new tab)
- Resmî Gazete: Income Tax General Communiqué No. 332, 2026 tariff, 31 December 2025 (Turkish) (opens in a new tab)
- GİB: Current VAT rates, Decision 2007/13033 (Turkish) (opens in a new tab)
- Mevzuat: Corporate Tax Law No. 5520, Arts. 30, 32 and 32/C (Turkish) (opens in a new tab)
- Resmî Gazete: Presidential Decree 9286, 22 December 2024 (Turkish) (opens in a new tab)
- GİB: Guide No. 598 on provisional Article 67, February 2026 (Turkish) (opens in a new tab)
- Mevzuat: Property Tax Law No. 1319, Arts. 8 and 18 (Turkish) (opens in a new tab)
- Mevzuat: Fees Law No. 492, tariff 4 and note on Decision 2012/3735 (Turkish) (opens in a new tab)
- Mevzuat: Stamp Duty Law No. 488, Table 1 (Turkish) (opens in a new tab)
- Resmî Gazete: Stamp Duty General Communiqué No. 71, 31 December 2025 (Turkish) (opens in a new tab)
- Resmî Gazete: Motor Vehicle Tax General Communiqué No. 58, 31 December 2025 (Turkish) (opens in a new tab)
- Resmî Gazete: Inheritance and Gift Tax General Communiqué No. 57, 31 December 2025 (Turkish) (opens in a new tab)
- Resmî Gazete: Tax Procedure Law General Communiqué No. 585, revaluation rate, 27 November 2025 (Turkish) (opens in a new tab)
- Resmî Gazete: Law No. 7582 of 21 May 2026, published 4 June 2026, Arts. 2, 4, 8 and 14 (Turkish) (opens in a new tab)
- Resmî Gazete: Income Tax General Communiqué No. 333 on Article 20/D, 4 July 2026 (Turkish) (opens in a new tab)
This guide is general information, not investment, legal or tax advice. Amounts, rates and rules in Turkey change often: check the date given for each figure and the official source before you rely on it, and ask a licensed adviser about your own situation. Sources, checks and corrections: see the editorial policy.