Questions on this topic never stop on Reddit and expat forums: What happens if I go over 183 days?, Do I pay tax in both Germany and Turkey?, I have a residence permit but barely stay – am I a tax resident? This article answers those questions clearly and honestly.

63a. Tax residency – The magic number: 183

If you spend more than 183 days per year in Turkey, you are classified as a tax resident and Turkey asserts the right to tax your worldwide income. If you stay under 183 days, only your Turkey-sourced income is taxable.

The most common forum question: I have a residence permit but I barely stay – am I a tax resident? The answer is clear: holding a residence permit does not automatically make you a tax resident. What makes you a tax resident is the number of days you are physically present. Entry and exit records in Turkey are tracked digitally.

63b. Double taxation – agreements with 85+ countries

Turkey has signed double taxation avoidance agreements with more than 85 countries. These work in one of two ways: income already taxed abroad is either fully exempt in Turkey, or tax paid abroad is deducted from what would be owed in Turkey. Germany, the UK, France, the Netherlands, Sweden, Norway, Denmark, and Finland are all covered. Citizens of these countries do not pay full tax in both countries on the same income.

63c. Tax identification number – anyone can get one

A Turkish tax identification number (vergi numarası) is required to open a bank account, buy property, or carry out any official transaction in Turkey. You do not need a residence permit or Turkish residency to obtain one. Simply visit any tax office (vergi dairesi) with your passport and you can receive the number the same day. It is free and creates no automatic tax obligation.

63d. The biggest development of 2026: 20-year foreign income tax exemption

In April 2026, President Erdoğan announced a sweeping new tax package that passed through parliament in May 2026. The centrepiece is a 20-year full exemption on foreign-sourced income for qualifying new residents. To be eligible, you must not have been a Turkish tax resident during the previous three calendar years. If you qualify, all foreign-source income and capital gains can be exempt from Turkish tax for two decades.

This is widely considered the most aggressive legal foreign income exemption currently offered by any G20 country. Portugals NHR programme closed in 2024; Italys flat-tax regime became significantly more expensive from 2026. Turkey has stepped into exactly the gap left by European programmes tightening their terms. That said, this is a very new regulation and its practical application is still taking shape. Before making any decisions based on it, consult a qualified Turkish tax adviser.

63e. Rental income and pension

If you receive rental income from a property in Turkey, it is taxable in Turkey regardless of your tax residency status. A foreign pension received from abroad is not taxed in Turkey as long as it is not regularly transferred into a Turkish account.

Sources: T.C. Gelir İdaresi Başkanlığı – https://www.gib.gov.tr | PwC Turkey Tax Summaries 2026 – https://www.taxsummaries.pwc.com/turkey

EXPERT ADVICE: Track your days – it is physical presence, not your permit, that determines tax residency. Get a tax number immediately; it is free and creates no obligation. The 2026 twenty-year exemption regime is genuinely significant – but it is brand new and its practical application is still developing. Do not act on it without qualified Turkish tax advice.

P.S. Tax exists everywhere. If you are living in Turkey for more than 183 days a year, you are a tax resident and you declare here. If you are below that threshold, you declare in your home country. Either way, someone is getting their tax. The important thing is knowing which system applies to you and staying compliant. Ignoring it does not make it go away it just makes it more expensive when it catches up with you.