Turkey

Foreign tax relief

Residents may deduct from their income tax liability foreign taxes assessed on foreign income as long as proof documentation received from the tax authority of the relevant country is provided. However, the deductions may not exceed the amount of the tax assessed on such income in Turkey.

Tax treaties

Double tax treaties (DTTs)

Countries with which Turkey has DTTs:

Social security agreements

Social security agreements have been concluded with the following countries:

In addition to the above agreements, Turkey is a signatory party of the European Convention on Social Security.