Turkey

TR TRY Turkish
Pros
Strategic location and modern infrastructure connecting Europe, Asia, and the Middle East.
Competitive labor costs and a large, young, entrepreneurial workforce for rapid scaling.
Extensive network of free trade agreements and special economic zones with tax incentives.
Cons
High inflation and currency volatility undermining long-term financial planning and capital preservation.
Increasing state interventionism and unpredictable regulatory changes affecting property rights and legal certainty.
Significant concerns regarding judicial independence and political influence over economic institutions.

Long story short: Setting up a company in Turkey takes three days: the administration leaves you in near total peace, almost suspiciously so.

The real trap is the Turkish lira, which loses value faster than you can invoice, and a banking system caught between capital controls and rates set on a whim. Taxes themselves stay reasonable, but the rules shift depending on Ankara's mood.

Besides that: in neighborhoods like Nişantaşı or Bebek, you're surprisingly safe, infrastructure like roads and airports works well, the food is outstanding, and the scenery from the Bosphorus to Cappadocia is worth the trip. Corruption mostly lurks in big public contracts, not in your daily grind.

VERYLOW TAX 3.3/10 HOLDING 7.6/10 DIVIDENDPIPELINE 7.5/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2.7/10

Will your income be taxed?

Long story short: YES, A LOT.
Income gets fleeced in Turkey (top marginal rate 40%), but the residency test is surprisingly hands-off.

The bill is brutal for residents; the whole game is simply not to become one by accident.

01.1 Income tax
Personal income tax
15 → 40%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 5 brackets
Bracket (USD)Rate
0 – 3,96715%
3,967 – 8,35220%
8,352 – 31,32027%
31,320 – 110,66435%
110,664 +40%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

+0.8%
Applied over the gross salary for individuals receiving their income from a local payroll (Stamp tax)

Will your wealth be taxed?

Long story short: YES, A LOT.
Turkey runs the full shearing kit on wealth: capital gains at 40%, plus an annual wealth tax above a threshold (top rate 0.3%).

Flow, stock, transfer: every angle gets clipped. Holding assets here is how you feed the machine.

02.1 Investment income
Capital gains
40%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 3,96715%
3,967 – 8,35220%
8,352 – 20,88027%
20,880 – 110,66435%
110,664 +40%
Dividend tax
40%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 3,96715%
3,967 – 8,35220%
8,352 – 20,88027%
20,880 – 110,66435%
110,664 +40%
Interest income
40%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 3,96715%
3,967 – 8,35220%
8,352 – 20,88027%
20,880 – 36,27935%
36,279 +40%
02.2 Wealth & estate
Wealth tax
0.3%
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesprogressive · threshold 369,806
Inheritance system
APPLIES
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesheir-based · 5 heir classes
HeirTop rateAllowance
Spouse10%TRY 1,609,552
Children10%TRY 1,609,552
Siblings10%TRY 0
Other relatives10%TRY 0
Non-relatives10%TRY 0
02.3 Crypto
Crypto · tax regime
UNREGULATED
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesFallback rate: 0% · Turkey classifies crypto-assets as intangible assets. While Law No. 7518 (2024) regulated service providers, it did not introduce a specific crypto tax. Currently, individual gains are generally not taxed unless they constitute 'commercial activity,' which is taxed at progressive rates up to 40%. Sources: https://www.resmigazete.gov.tr/eskiler/2021/04/20210416-4.htm, https://www.resmigazete.gov.tr/eskiler/2024/07/20240702-1.htm
Crypto-to-crypto
NEUTRAL
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairescommitted but not yet enforced

Easy to run a company there?

Long story short: NO.
Turkey runs the full pressure stack: corporate tax at 25%, criminal liability for misuse of corporate assets (spend company money on yourself and you're prosecutable, sole shareholder or not; your consent is worthless), and public registries (your name in the shop window for anyone with a browser).

Heavy rate, real jail risk, zero discretion. If you set out to design a worse frame for an owner-operator, you'd struggle.

03.1 Rates
Corporate tax
25%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat · +5% financial sector companies (total rate 30%) · +15% Pillar Two global minimum top-up tax (QDMTT) for MNE groups with annual revenue of EUR 750 million or more · +30% payments to corporations in tax haven countries
VAT standard rate
20%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires3 distinct tiers in force
1%10%20%
Food & drink
10%
food
Print media
10%
books
Agriculture
1%
farm inputs
03.2 Regime & registry
IP Box · Patent Box
12.5%
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesPatent Tax Exemption (Article 5/B of the Corporate Tax Law) · net income · patents, copyrighted software, designs, know how, plant varieties, industrial processes · vs. 25% corp
Misuse of corporate assets
CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal liability · Turkish Commercial Code (Law No. 6102) Articles 358 and 562; Turkish Penal Code (Law No. 5237) Article 155 · Turkey strictly enforces the 'Autonomy of the Legal Entity' principle. Under Article 358 of the Turkish Commercial Code (TCC), shareholders (including sole shareholders) are prohibited from borrowing from the company unless they have fully paid their capital subscription and the company's profits cover previous losses. Violation of this rule is a criminal offense punishable by a judicial fine (adli para cezası) under TCC Article 562. Furthermore, the unauthorized use of corporate funds for personal expenses is prosecuted as 'Abuse of Trust' (Güveni Kötüye Kullanma) under Article 155 of the Turkish Penal Code, which carries a prison sentence of 1 to 7 years when committed in a commercial context. Because the company is a separate legal person, the sole shareholder's consent does not legalize the act, and it can be prosecuted ex officio as a crime against the entity's property.
Shareholders privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesTürkiye Ticaret Sicili Gazetesi
Directors privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesTürkiye Ticaret Sicili Gazetesi
03.3 Incorporation cost
In this country, the most standard company form is called Limited Şirket (Ltd. Şti.) (Limited Liability Company (LLC)). The costs below are for incorporating a company in its simplest form, for reference only.
Trade Registry Registration and Chamber Fees
USD 431
Notary, Sworn Translation, and Document Legalization
USD 251
Professional Incorporation Service Fee
USD 940
Competition Authority Fee (0.04% of capital)
USD 0
Total
USD 1,622

A good fit for a holding?

Long story short: YES.
Turkey is built for holding, plain and simple. An extensive treaty network (82 signed agreements) hacks down withholding on cross-border dividends, interest and royalties, and a full participation exemption (100% on qualifying dividends and gains) lets value flow through without a domestic tollbooth.

Top-shelf plumbing: a holding parked here travels the world without leaking.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentaires10% holding · 12 months min
CFC rules
APPLY
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesTurkish residents are taxed on undistributed profits of foreign subsidiaries if they hold at least 50% control, provided the subsidiary earns 25%+ passive income, pays less than 10% effective tax, and has gross revenue over TRY 100,000.
04.2 Withholding tax · non-resident
WHT · dividends
15%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
10%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
20%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
30%
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Source et informations complémentairespenalty rate · blacklisted destinations
04.3 Treaty network
Treaties signed
68
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
13
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Source et informations complémentairesin negotiation
Tax treaty network
origin · TR 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with TR.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Turkey taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
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Source et informations complémentairesnaturalised citizens may keep their existing nationality
05.2 Citizenship paths
Residence
5 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
3 years
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Source et informations complémentairesavailable path to naturalisation
Birth
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Source et informations complémentairesnot available
Descent
1 gen
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Source et informations complémentairesavailable path to naturalisation
Investment
USD 400,000
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Source et informations complémentairesavailable path to naturalisation

Is your money watched?

Long story short: YES, CLOSELY.
Turkey signed every exchange framework that matters and runs a public corporate registry. Whatever you do here (earn, hold, structure) is reported, searchable, or both.

Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.

Multilateral reporting frameworks 4/9 active · 3 pending
CRS
2018
CARF
FATCA
2014
MLI
2017
BEPS
MAAC
2018
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Turkey is clean on every major blacklist (FATF, EU, France, Spain, Portugal, Brazil) and sits inside the FATF club.

Wiring money to or from here raises zero eyebrows: no flags, no extra questions, no compliance officer waking up. Reputationally, a non-event.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in Turkey is locked down (RSF rank #159). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
159/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 29 · ↓ 1 rank year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Digital Lira
The main objective is to establish a financial sector with a strong institutional structure that can respond to the financing needs of the real sector at a low cost, offer different financial instruments to a wide investor base through reliable institutions and support Istanbul's goal of becoming an attractive global financial center.
Central Bank of the Republic of Turkey
PILOT

Connected to the world?

Long story short: SOMEWHAT CONNECTED.
Turkey is only half-plugged in, and it's the half that hurts. Stripe won't take local businesses: to charge cards you'll be shopping for workarounds (a foreign entity, a local PSP, a merchant of record).

Amazon, at least, delivers to your door. 5/11 of the services we track run here.

Accept payments 2/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 2/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Turkey. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.