Short answer: Turkey's tax treaties are listed by the Revenue Administration (GİB), whose latest list found, dated 23 April 2025, numbers 93 partner states; a treaty with Hong Kong entered into force later, on 30 January 2026. A treaty caps or removes Turkish tax only if you are resident in the partner country and give the Turkish payer or tax office an original residence certificate from your home authority with a certified Turkish translation; without it, domestic rates apply. Caps differ by treaty: for dividends, for example, 5% or 15% under the 2011 German treaty and 15% or 20% under the US treaty, while Turkey's domestic dividend rate is 15%.
It also covers when a cap helps, what the Turkish payer needs and what to do about over-withheld tax.
Every rate below was checked on 6 November 2026 against the treaty texts listed in the sources. It is general information, not tax advice, and it does not cover structures or conduit arrangements. The UK has its own guide.
Turkey tax treaty list: where to find it and how to read it
GİB publishes the list of treaties in force (opens in a new tab) (çifte vergilendirmeyi önleme anlaşmaları) as a PDF; the latest version found on 6 November 2026 is dated 23 April 2025 and numbers 93 partner states, so check the Resmî Gazete for anything newer.
At least one treaty is newer than that list. The Hong Kong treaty, signed on 24 September 2024, was approved for ratification by Law No. 7569 (opens in a new tab) (Resmî Gazete, 26 December 2025, issue 33119). Presidential Decision 11064 (opens in a new tab) (Resmî Gazete, 17 March 2026, issue 33199) records its entry into force on 30 January 2026. Under Article 28 of its text (opens in a new tab), Turkey applies it from 1 January 2027, so payments made in 2026 still bear domestic rates.
Each row gives four dates, and Double Tax Treaties General Communiqué No. 2 (opens in a new tab) (Resmî Gazete, 14 March 1998) explains that they mean different things:
- Signature: no effect yet.
- Resmî Gazete date and issue: Turkey has completed its side.
- Entry into force: both countries have notified each other.
- First application: the date the rules start to apply to taxes, which matters most. Germany's 2011 treaty, for example, applies from 1 January 2011, before its entry into force.
Some partners appear twice because a revised treaty replaced an older one, such as Austria, Norway, Finland, South Korea, Germany and Qatar. Read the revised text. GİB's Austrian file opened as the 1970 treaty on 6 November 2026, so Austria is left out of the table.
The usual article numbers, not guaranteed: Article 4 (residence), 6 (immovable property), 7 (business profits), 10 to 12 (dividends, interest, royalties), 13 (gains), 14 and 15 (services and employment), 18 (pensions), 19 (government service), the relief article near the end, and any protocol. Protocols can change the rate, as the Dutch one does.
Double tax treaty Turkey: caps on dividends, interest and royalties
The table shows the highest tax the source country may charge under each treaty; where Turkey's domestic rate is lower, the domestic rate applies.
| Partner | In force | Dividends | Interest | Royalties |
|---|---|---|---|---|
| Germany | 1 Aug 2012 | 5% (company, not a partnership, holding directly 25% of capital); 15% otherwise | 10% | 10% |
| Netherlands | 30 Sep 1988 | 15% (company holding directly 25% of capital), 10% where Protocol IX applies; 20% otherwise | 10% on debt over two years; 15% otherwise | 10% |
| United States | 19 Dec 1997 | 15% (company with 10% of voting stock); 20% otherwise; special rules for funds and real estate vehicles | 10% on loans by financial institutions; 15% otherwise | 10%; 5% for equipment |
| France | 1 Jul 1989 | 15% (company holding directly 10% of capital); 20% otherwise | 15% | 10% |
| United Kingdom | 26 Oct 1988 | 15% (company with 25% of votes); 20% otherwise | 15% | 10% |
| Italy | 1 Dec 1993 | 15% | 15% | 10% |
| Spain | 18 Dec 2003 | 5% (company holding directly 25% of capital, profits fully taxed in Turkey); 15% otherwise | 10% on bank loans and credit sales of goods or equipment; 15% otherwise | 10% |
| Canada | 4 May 2011 | 15% (company with 10% of votes); 20% otherwise | 15% | 10% |
| United Arab Emirates | 26 Dec 1994 | 10% (company with 25% of capital); 12% otherwise; 5% for government bodies | 10% | 10% |
| Russia | 31 Dec 1999 | 10% | 10% | 10% |
| Hong Kong | 30 Jan 2026, applying from 1 Jan 2027 | 5% (company, not a partnership, holding directly 25% of capital for 365 days); 10% otherwise; 10% and 15% if Hong Kong taxes such dividends (protocol) | 7.5% to financial institutions on debt over two years; 10% otherwise | 10%; 7.5% for equipment |
A cap above the domestic rate changes nothing. Presidential Decision 9286 set dividend withholding at 15% from 22 December 2024, so a 20% cap gives a US, UK, French, Dutch or Canadian portfolio investor no reduction, while a 10% cap does; the dividend guide has the detail. Deposit interest differs: GİB's guide No. 598 (February 2026) lists 17.5%, 15% and 10% on lira deposits and 25% on foreign currency deposits, so a 10% or 15% cap can bite, as the deposit guide explains. Share gains and stock investing follow Article 13 and domestic rules.
Hypothetical: a resident of the UAE receives a gross dividend of TRY 100,000 from a Turkish company. Domestic withholding would be TRY 15,000. With a valid certificate, the 12% cap limits Turkish tax to TRY 12,000. An American portfolio investor receiving the same dividend still bears TRY 15,000, because the 20% cap is above the domestic rate.
Turkey Germany double taxation agreement
The current treaty was signed on 19 September 2011 and applies from 1 January 2011; GİB's list shows the 1985 treaty applied only for periods from 1 January 1990 to 31 December 2010.
- Pensions: under Article 18(2) of the text in Bundestag paper 17/8841 (opens in a new tab), pensions, including statutory social insurance, may also be taxed where they arise. The first EUR 10,000 a year, including the pension allowance, is exempt there, and tax on the excess may not exceed 10% of the gross amount.
- Claims in Turkey: a German resident gives the German certificate to the Turkish payer, or otherwise to the tax office, according to GİB's circular of 12 October 2012 (opens in a new tab). The two countries agreed to keep their own certificate formats.
- Claims in Germany: a Turkish resident files the German form plus a Turkish certificate with the Federal Central Tax Office. See the Turkish residence certificate guide.
- Refunds: Article 27(2) of the treaty sets the deadline for refund applications at the end of the fourth year after the calendar year of withholding, and the circular applies it to tax withheld at domestic rates.
Netherlands Turkey double tax treaty
The Dutch treaty was signed on 27 March 1986 and applies from 1 January 1989, and its protocol changes three things that a rate table alone misses, according to GİB's Turkish text (opens in a new tab).
- Protocol IX: the 15% dividend cap falls to 10% on dividends from a Turkish company for as long as the Dutch company receiving them is not subject to Dutch corporation tax on them.
- Protocol VIII: refund claims for tax above the treaty rate go to the competent authority of the country that collected it, within that country's domestic time limits.
- Protocol X: income from independent activities, including the supply of services, is not a royalty under Article 12.
GİB's English rental income guidebook (opens in a new tab) (No. 596, February 2026) gives a Dutch example: a royalty paid by a Turkish company to a producer in the Netherlands bears 10% under Article 12(2), because a treaty rate below the domestic one is what is applied. Service payments are a separate question; see withholding tax on services.
US Turkey income tax treaty
The US treaty was signed on 28 March 1996 and entered into force on 19 December 1997; the IRS publishes both the text (opens in a new tab) and a 1996 Technical Explanation (opens in a new tab).
- Saving clause: under Article 1(3), the US may tax its citizens and residents as if the treaty had not come into effect, with the exceptions in Article 1(4). An American living in Turkey does not leave the US system through this treaty.
- Social security: Article 18(2) keeps social security payments taxable only in the paying country.
- Limitation on benefits: Article 22 restricts who may use the treaty, so being resident is not always enough for a company.
- Certificate: the IRS issues Form 6166 (opens in a new tab) as proof of US residence, requested on Form 8802.
How to claim treaty relief in Turkey, step by step
Relief at source comes from the document you give the Turkish payer before payment; GİB's Circular ÇVÖA/2013-1 (opens in a new tab) is the procedure, and without the certificate the payer applies domestic rates.
- Confirm the treaty applies: in force for the year, you are resident in the partner country, and you are the beneficial owner of the income.
- Classify the income: the article decides the rate. Fees for services are not royalties under some treaties, and classification can be disputed.
- Get the certificate: from your home authority, such as HMRC (opens in a new tab) in the UK.
- Translate it: a Turkish translation certified by a notary or by a Turkish consulate in that country.
- Hand it over: the original with the translation goes to the withholding payer, who keeps it for inspection, or otherwise to the tax office. Non-resident individuals investing in Turkish financial instruments use their bank or broker or the Boğaziçi Tax Office, and need a Turkish tax number (guide No. 598).
- Keep the file: contract, invoice, certificate and proof of payment, for the home-country claim.
Renew the certificate yearly: Double Tax Treaties General Communiqué No. 4 (opens in a new tab) (Resmî Gazete, 26 September 2017), written for services income, makes a certificate for one calendar year valid until the fourth month of the following year. For other income, ask the payer what it accepts. Domestic rates and bands are in Turkey income tax brackets.
What to do if too much tax was withheld
Ask the payer first, then the Turkish tax office in writing; no document read sets one refund procedure for all treaties.
- Services income: where a treaty exempts the payment, Communiqué No. 4 (section 5) allows a refund claim at the tax office within the correction time limit, unless the treaty sets its own, with the certificate and the communiqué's Form 3.
- Domestic route: the Tax Procedure Law (opens in a new tab) lets taxpayers ask the tax office in writing to correct an error (Art. 122). A refused request can go to the Ministry as a complaint once the time to sue has passed (Art. 124). Errors found after the five-year limitation in Article 114 generally cannot be corrected (Art. 126).
- Treaty-specific limits: Germany has the fourth-year rule above, and the Netherlands uses domestic limits (Protocol VIII). The French protocol requires a refund claim from Turkey within one year after the tax office notifies the result of a mutual agreement.
- Mutual agreement procedure: if you are taxed against the treaty, present the case to the authority of your country of residence. GİB's MAP guideline (opens in a new tab) (2024, for requests from 1 January 2022) says each treaty sets its own time limit; where a treaty has none or refers to domestic law, apply within three years of the first notification of the taxation. The taxpayer is not part of the talks, which the international approach says should not exceed two years.
Refund processing times could not be verified. Take advice from a Turkish tax adviser before the limits run out.
What your home country still decides
A treaty limits the tax each country may charge, but your home country decides under its own rules how to credit or exempt Turkish tax.
Expect to report the income at home and to claim relief there, usually limited to the home tax on the same income. Some home countries refuse a credit for tax you should reclaim at source: HMRC says (opens in a new tab) the relief is not available where the agreement requires you to reclaim the tax from the foreign country. Treaties also restrict misuse through the beneficial owner test, France's protocol on third-country residents and the US treaty's Article 22; this guide does not describe ways to route income through a treaty country.
See a home-country tax adviser before filing if you are a US citizen, may be resident in both countries, or receive a pension or income through a company or fund.
Frequently asked questions
How many tax treaties does Turkey have?
GİB's list of treaties in force, dated 23 April 2025 and the latest found on 6 November 2026, numbers 93 partner states. It omits the Hong Kong treaty, in force since 30 January 2026, so check the Resmî Gazete for others.
Is there a tax treaty between Turkey and Germany?
Yes. The current treaty was signed on 19 September 2011, entered into force on 1 August 2012 and applies from 1 January 2011. Dividend caps are 5% for a company holding directly at least 25% of the capital and 15% otherwise.
Is there a US Turkey income tax treaty?
Yes, signed on 28 March 1996 and in force since 19 December 1997. Its saving clause lets the US tax its citizens and residents as if the treaty had not come into effect, subject to listed exceptions.
What does a Turkish payer need to apply a treaty rate?
The original residence certificate from your home tax authority, with a Turkish translation certified by a notary or a Turkish consulate, renewed each year. Without it, the payer applies domestic rates, according to GİB Circular ÇVÖA/2013-1.
Sources
- GİB: List of double tax treaties in force, 23 April 2025 (Turkish) (opens in a new tab)
- GİB: Double Tax Treaty Circular No. 3, residence certificate procedure, 20 December 2013 (Turkish) (opens in a new tab)
- GİB: Double Tax Treaty Circular No. 2 on the German treaty, 12 October 2012 (Turkish) (opens in a new tab)
- Grand National Assembly: Bill to approve the Turkey-Hong Kong treaty and protocol, with the treaty text (Turkish and English) (opens in a new tab)
- GOV.UK: 1988 UK-Turkey Double Taxation Agreement (opens in a new tab)
- IRS: United States-Turkey income tax treaty, 1996 (opens in a new tab)
- Resmî Gazete: Presidential Decision 11064 on entry-into-force dates, 17 March 2026, issue 33199 (Turkish) (opens in a new tab)
- German Bundestag: Printed paper 17/8841, Germany-Turkey treaty of 19 September 2011 (opens in a new tab)
- GİB: Turkey-Netherlands treaty and protocol (Turkish) (opens in a new tab)
- GİB: Turkey-France treaty and protocol (Turkish) (opens in a new tab)
- GİB: Turkey-Italy treaty (Turkish) (opens in a new tab)
- GİB: Turkey-Spain treaty and protocol (Turkish) (opens in a new tab)
- GİB: Turkey-Canada treaty (Turkish) (opens in a new tab)
- GİB: Turkey-United Arab Emirates treaty (Turkish) (opens in a new tab)
- GİB: Turkey-Russia treaty (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.