Turkey
Individual - Foreign tax relief and tax treaties
Last reviewed - 02 May 2024Foreign tax relief
Residents may deduct from their income tax liability foreign taxes assessed on foreign income. 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:
Albania | Iran | Poland |
Algeria | Ireland | Portugal |
Australia | Israel | Qatar |
Austria | Italy | Romania |
Azerbaijan | Japan | Russia |
Bahrain | Jordan | Saudi Arabia |
Bangladesh | Kazakhstan | Serbia-Montenegro |
Belarus | Korea, Republic of | Singapore |
Belgium | Kosovo | Slovakia |
Bosnia and Herzegovina | Kuwait | Slovenia |
Brazil | Kyrgyzstan | South Africa |
Bulgaria | Latvia | Spain |
Canada | Lebanon | Sudan |
China (People's Republic of) | Lithuania | Sweden |
Croatia | Luxembourg | Switzerland |
Czech Republic | Macedonia | Syria |
Denmark | Malaysia | Tajikistan |
Egypt | Malta | Thailand |
Estonia | Mexico | Tunisia |
Ethiopia | Moldova | Turkmenistan |
Finland | Mongolia | Ukraine |
France | Morocco | United Arab Emirates |
Georgia | Netherlands, The | United Kingdom |
Germany | New Zealand | United States |
Greece | Northern Cyprus, Turkish Republic of | Uzbekistan |
Hungary | Norway | Yemen |
India | Oman | |
Indonesia | Pakistan |
Social security agreements
Social security agreements have been concluded with the following countries:
Albania | Germany | Norway |
Austria | Hungary | Poland |
Azerbaijan | Italy | Quebec |
Belgium | Korea, Republic of | Romania |
Bosnia and Herzegovina | Kyrgyzstan | Serbia |
Bulgaria | Libya | Slovakia |
Canada | Luxembourg | Sweden |
Croatia | Macedonia | Switzerland |
Czech Republic | Moldova | Tunisia |
Denmark | Mongolia | Turkish Republic of Northern Cyprus |
France | Montenegro | United Kingdom |
Georgia | Netherlands, The |
In addition to the above agreements, Turkey is a signatory party of the European Convention on Social Security.