Living in Türkiye: residency, rates published for 2024 and social security

Regarding Turkish taxation, two official websites provide some guidance, though with some date discrepancies: a Turkish regional development agency defines a taxpayer as having unlimited tax liability based on a Turkish address or a stay of more than six months in a calendar year, and the Presidential Investment Office publishes an income tax scale labeled 2024, ranging from 15 to 40 13T. Social security is better documented: a 1972 Franco-Turkish general agreement provides for automatic secondment for up to three years. The text of the Turkish income tax law is not detailed here.

Resident or not: what an official Turkish page says

The "Taxes" page of the regional development agency SERKA (Turkish government website, undated page, copyright notice 2019) distinguishes two categories:

• Taxpayers with unlimited obligation, whose residential address is in Turkey or who reside there for more than six months continuously in a calendar year: they are taxed on their income obtained in Turkey and abroad; ;
• Limited liability taxpayers, whose address is not in Türkiye: they are only taxed on their income earned in Türkiye.

This page also indicates that dividends distributed by Turkish companies are generally subject to a withholding tax of 15 %, and that no withholding tax applies between companies subject to unlimited liability. Its tax schedule is labeled 2018. The text of Law No. 193 on Income Tax, which establishes these principles, is not detailed here; it should be verified with the Turkish Tax Administration (Gelir İdaresi Başkanlığı).

Income tax scale published by the Investment Office

The "Tax Guide" page of the Investment Office of the Presidency of the Republic of Turkey indicates personal income tax rates ranging from 15 % to 40 %. It displays the following tax schedule for salaried employment income, "applicable for 2024":

The same page displays a second table for other income, where the 27 % and 35 % brackets have different limits (230,001 to 580,000, then 580,001 to 3,000,000); its year is not indicated. This table is for 2024: the table in effect for 2026 is not provided here and must be verified with the Turkish tax authorities before any calculations.

Inheritance, gifts and property tax

The same page states that inheritance and gift taxes are levied at rates ranging from 1 to 30 %, without further details, and that property tax on buildings, apartments, and land located in Turkey is levied at a rate ranging from 0.1 to 0.6 %. The precise tax rates, exemptions, and treatment of non-residents are not detailed here.

Social security: Law No. 5510 and the 1972 agreement

The CLEISS describes a Turkish system governed by Law No. 5510 of 2006, in force since October 2008, which includes universal health insurance (GSS) available to all residents of Turkey. The website of the French Embassy in Turkey (updated January 6, 2026) indicates that affiliation with the Turkish social security system has been mandatory since January 1, 2012, and that the rules applicable to French nationals are defined by the social security agreement of January 20, 1972, between France and Turkey.

The text of this general convention, signed in Paris on January 20, 1972 (Decree No. 73-1075 of November 27, 1973), is published by CLEISS in a compilation from June 2018. Article 6 § 1 a) stipulates that an employee sent by their employer to another country for a specific task remains fully subject to the legislation of their country of origin, provided the posting does not exceed three years, including leave. Our pages on posting address the duration and forms from the French perspective.

Tax treaty and residence permit

The Franco-Turkish tax treaty of February 18, 1987, which entered into force on July 1, 1989, concerns income taxes: details regarding dividends, interest, royalties, and gains can be found on our page about the treaty. The French Embassy refers you to impots.gouv.fr and the French tax office for non-resident individuals regarding your French tax situation. For residency permits, the same page refers you to the dedicated pages of the Turkish Ministry of the Interior, without detailing the requirements: these are not described here.

These points are not detailed here.

The legal definition of Turkish tax residency, the taxation of a resident's foreign income, foreign-source dividends, capital gains on securities and real estate, wealth tax, and local savings are governed by Turkish law and should be verified with the Turkish tax authorities and a professional based in Turkey. Our firm does not replace Turkish legal counsel; we handle matters pertaining to France, including departure from Turkey, accounts to be declared, and foreign income, on our dedicated pages.

What changes depending on your situation

• Your address in Türkiye and your length of stay per calendar year.
• Your status: seconded employee, employee of a Turkish employer, manager, retiree.
• The nature of your income: business activity, dividends, rents, capital gains.
• Your French tax residence on the date of departure.

No results are promised: the rule depends on your case.