Individual income tax in Türkiye is based on residence.
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.