This article provides a comprehensive overview of the individual tax residency rules in Turkey as of 2025. You’ll find the official framework, specific conditions, and practical considerations for determining your tax residency status.
Turkey’s Tax Residency Framework
Turkey applies a unique approach to determining individual tax residence. Unlike some jurisdictions, there is no automatic minimum-day threshold such as the classic 183-day rule. Instead, Turkish regulations rely on a combination of habitual residence and the duration and intention behind your stay.
Summary of Residency Criteria for Individuals
| Residency Rule | Applies in Turkey (2025) | Details |
|---|---|---|
| Minimum days of stay test | None | No fixed minimum-day rule applies |
| 183-days physical presence | No | Not used by Turkish authorities |
| Habitual residence | Yes | Habitual residence is the key test |
| Centre of economic interests | No | Not directly considered |
| Centre of family life | No | Not determinative for residency |
| Citizenship | No | Citizenship alone does not define residency |
| Extended temporary stay | Yes | Special rules for stays over 6 months for specific reasons |
How Residence Is Determined in Turkey (2025)
The Turkish tax system primarily uses the concept of habitual residence to define tax status. Official rules specify:
- Habitual residence: If you live in Turkey with the intention of making it your home, you are considered a tax resident, regardless of precise days spent in the country.
There is no official minimum-day rule; however, staying more than six months in any calendar year can strongly indicate residency, subject to key exceptions:
- Specific temporary projects: Foreigners who remain in Turkey for more than six months during a calendar year exclusively for a defined and temporary project are not treated as residents. They are taxed as limited taxpayers, meaning only on Turkish-source income.
- Force majeure circumstances: If a foreign individual is forced to remain in Turkey for over six months due to circumstances such as illness or arrest, Turkish authorities still treat them as non-resident for tax purposes.
Key Excerpts from Turkish Tax Residency Rules
- Foreigners residing in Turkey for more than six months within a calendar year are generally considered tax resident, unless the purpose is a specific and temporary assignment.
- Temporary assignments (projects with a defined scope and end-date) do not establish residency, even if the stay exceeds six months.
- Involuntary prolonged stays (e.g., hospitalization, imprisonment) exceeding six months do not trigger tax residency.
Comparison Table: Residency Criteria in Turkey (2025)
| Situation | Tax Residency Outcome |
|---|---|
| Live habitually in Turkey (no specific minimum days) | Resident |
| Stay in Turkey > 6 months for a specific, temporary project | Not resident (Limited taxpayer) |
| Stay in Turkey > 6 months due to force majeure (e.g., illness) | Not resident |
| Short-term stays, non-habitual | Not resident |
Special Notes on Turkish Tax Residency Tests
Turkey does not take into account center of economic interest, center of family life, or citizenship when determining residency for tax purposes. Instead, habitual residence and the purpose and duration of stay are the deciding factors. There is no automatic or mechanical day count that determines status, with the exception of the six-month rule applied in context.
Official Resources
Pro Tips: Maximizing Compliance and Clarity
- If your stay in Turkey exceeds six months, keep documentary proof if the visit is for a specific, temporary project, as this can support limited taxpayer status.
- Consider the habitual residence principle—regardless of your actual days spent, a clear life base in Turkey may establish residency.
- Document circumstances such as hospital stays or legal detainment if your extended presence in Turkey is involuntary.
- To avoid confusion, maintain clear evidence and a written record regarding your ties and the purpose of your stay when moving between Turkey and other jurisdictions.
In summary, Turkey’s framework for individual tax residency in 2025 is governed primarily by habitual residence and the purpose of stay, rather than rigid day-count thresholds. The existence of special carve-outs for temporary projects and force majeure means that both intention and documentation are key. For professionals and business owners, understanding these nuances ensures efficient cross-border planning and compliance.