Numara : 5
Tarih : 27.2.2023


NO: 2023/5

Subject: Personal Income Tax Return Filing

The current Turkish laws and regulations governing the personal income tax consequences of foreigners create uncertainty in some areas regarding the filing of personal income tax returns in Turkey. Therefore, a summary and guidance of frequently asked questions and answers for income tax returns has been prepared based on the relevant Turkish tax legislation in force at the date of this document. Different rules may also apply depending on double tax treaties, nationality, domicile, residence status and length of stay in Turkey. Information provided may vary depending on your personal circumstances. In view of these facts, it is advisable to consult a tax advisor in Turkey.

Personal Income Tax Return Filing in Turkey

Yours sincerely,

Deloitte Turkey

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