In Turkey, income tax includes limited liability to tax and full obligation concepts. Full obligation is a form of liability in which all of the real person's earnings and revenues from inside or outside Turkey are taxed.
People who live in Turkey continuously for more than 6 months in one calendar year and persons who reside in Turkey are considered to be settled in Turkey in terms of income tax. Also public offices and institutions, etc. Turkish citizens living in foreign countries are also considered as full taxpayers due to the affairs of these institutions. The residence is the place where the person lives with the intention of staying and settling permanently.
If the following foreigners stay in Turkey for more than 6 months, they are not considered settled in the country.:
· Persons who come to Turkey for certain and temporary duty or work, science men, experts, civil servants, press and broadcast journalists and other persons whose circumstances are similar to these persons are charged or treated or returned for rest or travel purposes.
· Those who have been detained or remained in Turkey for reasons not available, such as detention, conviction or illness.
Turkish citizens residing in foreign countries are subject to official offices and institutions or organizations and undertakings headquartered in Turkey, and Turkish citizens residing in foreign countries are taxed on the basis of full liability for the affairs of the said apartments, institutions, organizations and undertakings.
Limited liability; real persons who are not settled in Turkey are taxed exclusively on earnings and incomes obtained in Turkey.