Taxation of Individuals - Champions League

UEFA Champions League Final 2023, Legal Information

Content Type
UEFA Guidelines

Individual income tax in Türkiye is based on residence.

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.

Individuals are generally deemed to be resident in the Türkiye if they:

  • have a legal residence in Türkiye, or intend to settle in Türkiye.

  • have lived in Türkiye uninterrupted for more than six months in a calendar year.

Residents of Türkiye are taxed in Türkiye on their worldwide income. Non-residents are taxed on Turkish-source earnings only.