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Turkey

Taxes

Do you want to incorporate in Turkey? This article explains the tax laws in Turkey for a LLC which is the most common legal entity in Turkey.

Turkish companies are liable to tax on their worldwide income. The headline tax rate for offshore income, from our research, and these things do change, is 20%. Turkey may have certain exemptions to transfer income accrured abroad. Taxes are reasonable in Turkey as the headline corp. tax rate is 20%. This ranks Turkey as 70th overall in terms of corporate tax rate worldwide.

The valued added tax rate is 18.00%, this ranks Turkey as 116th overall in terms of VAT taxation rate internationally. In terms of other taxation, an employer will contribute 22.50% to the equivalent of a social security fund and an employee will contribute 14.00%. The overall complexity of the tax system is medium. This is measured by average time to comply with a country's labor tax requirements is as it is 80hours. Contributing to this is the number of yearly labor tax payments, which is 1 in TR.

Thin cap standards are officially enacted. This refers to any sort of restrictions on given company with respect to debt-to-asset ratios.
Dividends distribution between resident companies are tax-exempt. Dividends received from foreign companies may be subject to corporate income tax. However an exemption applies, if paying company is a LLC or a corporation, the recipient owns at least 10% of the paid in capital of the distributor, profits were taxed on source at a CIT of at least 15%, and the dividends are received by the date the corporate tax return is due. A dividend are payments of earnings of the business, passed by the board of directors, to shareholders.Dividends can be one of the following stock, cash, or property.
Capital Gains are usually considered ordinary income and subject to corporate income tax standard rates. However, those from the sale of domestic participation may be 75% exempted if the property has been held at least two years. Turkish-source and foreign source Capital Gains derived by a Turkey International Holding Company may be exempted under certain conditions. A capital gains tax is levied on the profits that a corporation or natural person realizes when they sell sells a capital asset for a price that is higher than the purchase price.

The interest withholding tax rate is estimated at 10%. Which means that the taxman expects relevant legal entities to automatically withhold 10% of interests remitted abroad, unless those are paid to international financial entities, where an exemption may apply. The dividends withholding tax rate is 15%. This should be interpreted that the taxman expects LLC's to withhold 15% of dividends remitted abroad. The royalties withholding tax rate is 20%. This means that the relevant tax authorities expects LLC's to pay tax on 20% of payments of royalties made to non-residents. Withholding tax rates may be reduced under a tax treaty.
There is no known tax on wealth in Turkey. There are inheritance, transfer and real estate property taxes in Turkey. There are widely used R&D initiatives that provide tax incentives in TR.

The above is not tax or legal advice for your particular situation. We can refer you to a lawyer in Turkey who can answer all your questions. Click the free consultation button above.

Country details

Turkey
TRY
Ankara
Asia
tr-TR, Kurdish, diq, az, av
77,804,122

Tax treaties

Country Type Date Signed
Qatar DTC  2001-12-25
Gibraltar TIEA 2012-12-04
Mexico DTC  2013-12-13
Yemen DTC  2005-10-26
Bangladesh DTC  1999-10-31
India DTC  1995-01-31
Uzbekistan DTC  1996-05-08
Malta DTC  2011-07-14
Kosovo DTC  2012-09-10
Brazil DTC  2010-12-16
Spain DTC  2002-07-05
Slovakia DTC  1997-04-02
Ukraine DTC  1996-11-27
Luxembourg DTC  2003-06-09
Netherlands DTC  1986-03-27
Malaysia DTC  1994-09-27
Romania DTC  1986-07-01
Egypt DTC  1993-12-25
Former Yugoslav Republic of Macedonia DTC  1995-06-16
Pakistan DTC  1985-11-14
Belgium DTC  1987-06-02
Poland DTC  1993-11-03
Hungary DTC  1993-03-10
Portugal DTC  2005-05-11
Estonia DTC  2003-08-25
Czech Republic DTC  1999-11-12
Sweden DTC  1988-01-21
Lithuania DTC  1998-11-24
Ireland DTC  2008-10-24
Oman DTC  2006-05-31
Iran DTC  2002-06-17
Italy DTC  1990-07-27
New Zealand DTC  2010-04-22
Georgia DTC  2007-11-21
Tajikistan DTC  1996-05-06
Singapore DTC  1999-07-09
Australia DTC  2010-04-29
Finland DTC  2009-10-06
France DTC  1987-02-18
Mongolia DTC  1995-09-12
Thailand DTC  2002-04-11
Norway DTC  2010-01-15
Bahrain DTC  2005-11-14
Morocco DTC  2004-04-07
Korea, Republic of DTC  1983-12-24
Guernsey TIEA 2012-03-13
Ethiopia DTC  2005-03-02
Isle of Man TIEA 2012-09-21
Germany DTC  2011-09-22
Saudi Arabia DTC  2007-11-09
China DTC  1995-05-23
Jordan DTC  1985-06-06
Switzerland DTC  2010-06-18
Montenegro DTC  2005-10-12
Albania DTC  1994-04-04
Turkmenistan DTC  1995-08-17
Sudan DTC  2001-08-26
Indonesia DTC  1997-02-25
Kyrgyzstan DTC  1999-07-01
Bulgaria DTC  1994-07-07
Kuwait DTC  1997-10-06
Moldova, Republic of DTC  1998-06-25
Austria DTC  2008-03-28
Latvia DTC  1999-06-03
Viet nam DTC  2014-07-08
Azerbaijan DTC  1994-02-09
United Kingdom DTC  1986-02-19
Denmark DTC  1991-05-30
Canada DTC  2009-07-14
Greece DTC  2003-12-02
Belarus DTC  1996-07-24
Japan DTC  1993-03-08
South Africa DTC  2005-03-03
Algeria DTC  1994-08-02
Kazakhstan DTC  1995-08-15
Tunisia DTC  1986-10-02
Russian Federation DTC  1997-12-15
Lebanon DTC  2004-05-12
Bosnia and Herzegovina DTC  2005-02-16
Israel DTC  1996-03-14
Bermuda TIEA 2012-01-23
United Arab Emirates DTC  1993-01-29
Syrian Arab Republic DTC  2004-01-06
Slovenia DTC  2001-04-19
Croatia DTC  1997-09-22
Jersey TIEA 2010-11-24
United States DTC  1996-03-28

Tax treaties Map

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Disclaimer

Although we use our best efforts to keep the information of this site accurate and up-to-date, we make no representations or warranties with respect to the accuracy, applicability, fitness, or completeness of the contents of this website. We disclaim any warranties expressed or implied, merchantability, or fitness for any particular purpose. We shall in no event be held liable for any loss or other damages, including but not limited to special, incidental, consequential, or other damages. The contents of this website are just for illustrative purposes and are NOT to be considered as a legal opinion or tax advice and should not be relied upon as such. Far Horizon Capital Inc., and any associated company, is not engaged in the practice of law or tax. If you wish to receive a legal opinion or tax advice on the matter(s) in this website please contact our offices and we will refer you to an appropriate legal practitioner. Use of our websites FlagTheory.com, Incorporations.io, Residencies.io, Passports.io, is subject to our terms and conditions.

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