Turkey

Residents are persons whose legal residences are in Turkey or who intend to settle in the country. Persons with uncertain residence status are considered to be resident if they have lived in Turkey uninterruptedly for more than six months in one calendar year.

Residents are treated as full taxpayers. Individuals whose legal residence is not in Turkey or who do not reside in Turkey for more than six months in a calendar year are treated as limited taxpayers. In general, those who stay in Turkey for more than six continuous months exclusively for the fulfilment of specific and temporary assignments are not considered as resident, and they will still be treated as limited taxpayers.

Foreign individuals who have to remain in Turkey for more than six months due to force majeure (e.g. illness, arrest) would still be considered as non-resident in Turkey.