Turkey

Individual - Foreign tax relief and tax treaties

Last reviewed - 26 July 2023

Foreign 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.