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All persons living in Turkey, whether of Turkish citizenship or otherwise, are subject to taxation on income. Certain categories of foreigners are taxed only on income earned in Turkey - specifically, foreign business representatives, consultants, scientists, government officials, press correspondents, and others who do not intend to become permanent residents regardless of length of stay.

A foreigner is considered a tax resident if he/she resides in Turkey for more than six months per year and has a legal residence in the country. There are no special tax provisions for expatriates. Pensions and social security payments from abroad may be considered taxable income.

Income tax is imposed at progressive rates and can reach up to 55%. The basic corporate tax is 25%; however, a withholding tax of 10% for public companies and 20% for private companies is levied. There is also a surcharge of 10% assessed bringing the total effective corporate tax rate to 45–55%,

Married couples are required to file individual tax returns on their incomes. Deductions and allowances are not mutually transferable if one of the incomes does not meet the requirements for allowance utilization.

Sources:

• http://www.nationsencyclopedia.com/
• http://www.expatfocus.com/expatriate-turkey-taxation