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Turkish tax liability for foreign nationals is, in general, determined by residency status. Foreign residents are considered full taxpayers and are taxed upon their worldwide income. Non-residents are viewed as limited taxpayers and are only required to pay taxes on their Turkish source income.

A foreigner is considered a tax resident if he/she resides in Turkey for more than six months per calendar year or if he/she maintains 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.

The Turkish tax year consists of one calendar year. Income tax is imposed on all taxable income at progressive rates after the benefit of specified deductions and allowances.

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

Taxable employment income includes all monies earned as a result of holding office and/or employment in Turkey. In addition, many non-cash (or in-kind) perks would be included as employment income including:

- Bonuses and commissions
- Overseas adjustments
- Cost of living allowances
- Housing allowances
- Education payments and home leave payments

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