Short answer: Yes, there is a double taxation agreement between the UK and Turkey: signed on 19 February 1986 and in force since 26 October 1988. It lets Turkey tax rent and gains on Turkish property, taxes most pensions only where the recipient is resident, caps Turkish tax on interest at 15% and royalties at 10%, and makes the UK credit Turkish tax on the same income. It is not a filing exemption, it does not cover VAT, property tax or inheritance tax, and social security sits under a separate agreement.
GOV.UK gives the treaty text with no guidance for individuals; this page reads the articles for a flat in Turkey, a pension paid to Turkey and a job done from Turkey for a few months.
Article numbers come from the GOV.UK text, read on 6 November 2026, with Turkish rules from the Revenue Administration (GİB) and UK rules from HMRC. This is general information, not tax advice. UK residence and domicile questions belong to HMRC, residence permits are out of scope, and nothing here is a route to avoid either country's tax.
Is there a double taxation agreement between the UK and Turkey?
Yes: the agreement took effect in Turkey on 1 January 1989 and in the UK on 6 April 1989 for income tax and capital gains tax (1 April 1989 for corporation tax), according to GOV.UK.
- Who it covers: residents of either country, not nationals (Article 1). A British citizen living in Antalya is treated as a Turkish resident if Turkish law and the tie-breaker say so.
- Which taxes: Turkish income tax and corporation tax; UK income tax, corporation tax and capital gains tax, plus identical or substantially similar later taxes (Article 2).
- What it does: it divides taxing rights, caps some Turkish and UK tax, and requires relief where both may tax.
GİB's treaty list (opens in a new tab) (as of 23 April 2025) gives the same Turkish dates and records Resmî Gazete publication on 19 October 1988, issue 19964.
UK Turkey double taxation: who taxes what
The treaty splits each type of income differently, and "may be taxed" means the country has the right, not that the other country loses its own.
| Income | Article | Rule |
|---|---|---|
| Rent from property in Turkey | 6 | Turkey may tax, with no cap. The UK may also tax a UK resident and gives credit. |
| Gain on property in Turkey | 13(1) | Turkey may tax; HMRC says a UK resident pays in both countries and gets relief from the UK. Turkish rules are in capital gains tax in Turkey. |
| Other gains, such as shares | 13(4) | Only the seller's country of residence, except that the source country may tax a sale within one year of acquisition. |
| Employment | 15 | Residence country only, unless the work is done in the other country. Then that country may tax the pay for that work, unless the three-part 183-day test below is met. |
| Self-employed work | 14(1) | Residence country only, unless done in the other country and you have a fixed base there or are present 183 days or more in any continuous 12 months. |
| Pensions for past employment, annuities and social security payments | 18 | Only the recipient's country of residence. |
| UK government pensions | 19(2) | Only the UK, unless you are both resident in and a national of Turkey. |
| Dividends | 10 | Source cap of 15% for a company controlling at least 25% of the votes, 20% otherwise. Turkey's domestic rate is 15% under Presidential Decision 9286 (Resmî Gazete, 22 December 2024); see Turkey dividend withholding tax. |
| Interest | 11 | Source cap of 15%, with exemptions for governments and the Turkish central bank. |
| Royalties | 12 | Source cap of 10%. |
| Other income | 22 | Residence country only, except income paid out of trusts. |
The 15% interest cap matters in practice: GİB's guide No. 598 (February 2026) lists 17.5% withholding on lira demand deposits and deposits of up to six months and 25% on foreign currency deposits, and lets non-residents claim a lower treaty rate with a residence certificate. Ask the bank what it needs.
All three parts of the Article 15(2) test must hold for pay to stay taxable only in the home country: no more than 183 days in the other country in the fiscal year concerned; an employer that is not resident there; and pay not borne by a permanent establishment or fixed base there. The treaty does not define "fiscal year"; Turkey's tax year is the calendar year and the UK's starts on 6 April.
Three common situations
Each scenario states residence first, because the answer depends on it; your own facts may change the result.
| Situation | Turkish side | UK side |
|---|---|---|
| British owner, UK resident, letting a flat in Antalya | Turkey taxes the rent under its own law (Article 6). GİB's English guidebook for non-residents (opens in a new tab) (No. 596, February 2026) says treaties place no limit on it. See rental income tax. | Report the rent on a Self Assessment return and claim Foreign Tax Credit Relief for the Turkish tax. Relief can be less than the Turkish tax if UK tax on that income is lower. |
| UK pensioner living in Turkey and resident there | Income Tax Law Art. 23/13 exempts pensions from foreign social security institutions, which on its wording appears to cover the UK State Pension. GİB's February 2026 wage guide (opens in a new tab) says pensions from private companies are outside that exemption, so a private or occupational pension needs checking. New residents may also qualify for the 20-year exemption on income from outside Turkey in Article 20/D (Law No. 7582 (opens in a new tab), Resmî Gazete, 4 June 2026). | Article 18 gives Turkey the sole right over work and state pensions. To stop UK tax on a work pension, apply with form DT-Individual, certified by the Turkish authority. Most government pensions stay taxable in the UK only. |
| UK employee working from Turkey for some months, UK employer, staying UK resident | Income Tax Law Art. 7(3)(a) treats work done in Turkey as earned there. Article 15(2) removes Turkish tax if all three parts of the test hold. A continuous stay of more than six months in a calendar year can make you Turkish resident (Art. 4; Art. 5 excludes foreigners in Turkey for a definite, temporary job), which brings in the tie-breaker. | You stay taxable in the UK as a resident, with credit for any Turkish tax. The employer should check the permanent establishment and payroll position. |
Hypothetical, computed with Python: the Antalya flat earns TRY 300,000 in 2026, with no other Turkish income. Less the TRY 58,000 residential exemption for 2026, the taxable rent is TRY 242,000. The optional flat 15% expense deduction is TRY 36,300, leaving TRY 205,700. Under the 2026 tariff, tax is TRY 28,500 on the first TRY 190,000 plus 20% of TRY 15,700, or TRY 31,640, declared on the return filed in March 2027. HMRC would then look at the same rent in pounds under UK rules and allow a credit of no more than the UK tax on it.
What the agreement does not do
The treaty only divides income and capital gains taxes; it removes no filing duty and no other tax.
- It is not a filing exemption. A UK resident with Turkish rent above the exemption still files in Turkey and reports in the UK. Turkish filing for 2025 income ran from 1 to 31 March 2026 under GİB's guidebook.
- It does not cover other taxes. VAT, property tax and title deed fees, stamp tax and inheritance tax are outside Article 2.
- It does not decide UK residence. HMRC applies the Statutory Residence Test, and its guidance (opens in a new tab) covers the tests and split years. On domicile, the same HMRC guide describes the position before 6 April 2025 and now points eligible residents to its 4-year foreign income and gains regime (opens in a new tab).
- It does not settle Turkish residence. See the Turkish six-month rule.
If both countries say you are resident: the tie-breaker
Article 4(2) makes you resident for treaty purposes in only one country, by working through a fixed order of tests.
- Where you have a permanent home available to you.
- If in both, where your personal and economic relations are closer (centre of vital interests).
- If that cannot be decided, or you have no permanent home in either, where you have a habitual abode.
- If in both or neither, your nationality under the treaty's definition.
- If a national of both or neither, the two tax authorities decide by agreement.
A British owner who keeps a home in England and winters in a Turkish flat must work through these facts; owning property alone does not decide it. HMRC tells dual residents to check both countries' residence rules and tax years.
How to claim relief on each side
The route depends on who needs relief and whether tax has already been taken.
| You are | You want | Route |
|---|---|---|
| UK resident who has paid Turkish tax | Credit in the UK | Foreign Tax Credit Relief on your Self Assessment return (Article 23(1)). HMRC's page (opens in a new tab) explains the limits. |
| UK resident with Turkish interest or royalties | The treaty cap at source | A certificate of residence from HMRC (opens in a new tab) (page updated 26 August 2026; no future periods). Give the original and a Turkish translation certified by a notary or Turkish consulate to the Turkish payer or tax office. Without it, domestic rates apply. |
| Turkish resident with a UK pension or other UK income | Relief from UK tax | HMRC's form DT-Individual, sent to the Turkish tax authority to certify. Relief on pensions can be claimed only once payments have begun. See the Turkish certificate guide. |
| Turkish resident who paid UK tax | Deduction in Turkey | Article 23(3) and Income Tax Law Art. 123: deduction capped at the Turkish tax on that income, with UK proof certified by a Turkish embassy or consulate. |
| Anyone taxed against the treaty | A solution between governments | Article 25: present the case to the authority of your country of residence, alongside domestic remedies. |
General steps for other treaty claims are in Turkey tax treaties. Not settled: Law No. 7582 and Communiqué 333 (opens in a new tab) (read 6 November 2026) never mention treaties or residence certificates, so how a treaty claim such as DT-Individual works under Article 20/D is open. Take advice in both countries before relying on a claim if you use Article 20/D, may be resident in both, have a private or government pension, or the amounts matter.
Social security is a separate agreement
The tax treaty says nothing about National Insurance or Turkish SGK contributions; those fall under a separate Convention on Social Insurance, signed at Ankara on 9 September 1959 and in force since 1 June 1961.
Turkey's Ministry of Labour lists it under "England", but both PDF links there returned HTTP 404 on 6 November 2026, so these rules come from UK Statutory Instrument 1961/584 (opens in a new tab) and SGK's UK page (opens in a new tab).
- Usual rule: an employed person falls under the system of the country where the work is done, even with an employer in the other (Article 4(1)).
- Temporary posting: someone sent temporarily by an employer based in the other country stays under the home system (Article 4(2)), unless a national or ordinary resident of the host country. SGK gives a first period of up to three years and form TUR 1(A), and says the convention has no health care provisions.
- UK nationals: one ordinarily resident in the UK and employed in Turkey outside a posting stays out of Turkish invalidity, old-age and survivors' insurance unless opting in, and may choose UK voluntary contributions (Article 4(3)).
- Pensions: insurance periods in both countries count toward an old-age pension, each country pays its share, and under six months' contributions in one country earns no pension from it (Article 14).
HMRC's NI38 guidance (opens in a new tab) (updated 7 July 2026) lists Turkey among the agreement countries. The Turkish acts the convention names predate today's Social Security Law No. 5510, and its rules speak of employed people, so ask HMRC and SGK which system covers you; the Turkish side is in Turkey social security (SGK).
Frequently asked questions
Is there a double taxation agreement between the UK and Turkey?
Yes. It was signed on 19 February 1986, entered into force on 26 October 1988, and covers income tax, corporation tax and UK capital gains tax.
Do I pay tax in both countries on rent from a flat in Turkey?
A UK resident can be taxed by both: Turkey under Article 6 and the UK on worldwide income. The UK then gives credit for the Turkish tax, up to the UK tax on that rent.
Is my UK pension taxed in Turkey if I live there?
Under Article 18, work and state pensions are taxable only where you are resident, and most UK government pensions stay taxable only in the UK. Turkish law exempts pensions from foreign social security institutions but not those from private companies, so check a private pension with a tax adviser.
Can I work from Turkey for 183 days without Turkish tax?
Only if all three parts of Article 15(2) hold: no more than 183 days in the fiscal year, an employer not resident in Turkey, and pay not borne by a permanent establishment or fixed base there. You must also stay UK resident under the treaty; permits are separate.
Sources
- GOV.UK: 1988 UK-Turkey Double Taxation Agreement, text in force (opens in a new tab)
- UK legislation: Statutory Instrument 1961/584, UK-Turkey Convention on Social Insurance of 9 September 1959 (opens in a new tab)
- GİB: List of double tax treaties in force, 23 April 2025 (Turkish) (opens in a new tab)
- GİB: The Guidebook on Rental Incomes for Non-Resident Taxpayers, No. 596, February 2026 (opens in a new tab)
- GİB: Tax guide for wage earners, No. 586, February 2026, foreign pensions (Turkish) (opens in a new tab)
- GİB: Guide No. 598 on provisional Article 67, February 2026, deposit rates and treaty claims (Turkish) (opens in a new tab)
- GİB: Double Tax Treaty Circular No. 3 on residence certificates, 20 December 2013 (Turkish) (opens in a new tab)
- Mevzuat: Income Tax Law No. 193, Arts. 4, 5, 7, 20/D, 21, 23 and 123 (Turkish) (opens in a new tab)
- HMRC: Tax on foreign income, if you are taxed twice (opens in a new tab)
- HMRC: Tax on foreign income, UK residence and tax (opens in a new tab)
- Resmî Gazete: Law No. 7582, adopted 21 May 2026, issue 33270 of 4 June 2026, adding Income Tax Law Art. 20/D (Turkish) (opens in a new tab)
- HMRC: Apply for a certificate of residence or letter of confirmation, updated 26 August 2026 (opens in a new tab)
- HMRC: Double Taxation Treaty Relief, form DT-Individual (opens in a new tab)
- HMRC: Social security abroad (NI38), updated 7 July 2026 (opens in a new tab)
- Ministry of Labour and Social Security: Bilateral social security agreements (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.