Who are Taxpayers in Turkey ? [Ultimate Guide for Foreigners 2023]

In this article, we will answer who are taxpayers in Turkey. We strongly believe especially foreigner real people and investors will get great benefit from this post.

What is tax liability in Turkey?

Taxpayer is a natural or legal person who liable for paying taxes. A taxpayer can be an individual or a business entity has an obligation to pay taxes to the government. In Turkey, every real and legal person (i.e. company) is has a tax number. Additionally, legal entities and real persons planning for company registration in Turkey needs a potential tax number in Turkey.

“What does taxpayer mean?” After the question “Who are taxpayers in Turkey?” Let’s come to the question.

Legal or real taxpayers in Turkey

There are two ways for real or legal persons to find out whether they are taxpayers. People can view their own tax information through the Internet Tax Office; As another alternative, they can contact the tax offices in Turkey and obtain their tax liability information.

What are the organizations subject to corporate tax in Turkey?

Capital companies (such as joint stock companies or limited companies), cooperatives, economic public organizations, economic enterprises belonging to associations or foundations, and business partnerships are subject to corporate tax .

What is full liability?

Among the organizations above, those have headquarters in Turkey have full liability since they are taxypayers in Turkey on all of their profits.

What is narrow liability?

Organizations whose headquarters are not in Turkey are taxpayers in Turkey only on the profits they earn in Turkey. The name of  tax liability of such organizations is narrow liability.

What is an income tax return?

Income tax return represents the document that shows the taxpayer’s income and is given to calculate the tax amount. Tax offices make the calculation of the tax amount in Turkey.

Where to submit the declaration?

You should submit all declarations to the tax office to which the taxpayer is in affiliation. You should not forget that you can submit Income Tax Declarationvia the website or mobile application with the Ready Declaration System . However, those who earn commercial, agricultural and self-employed income cannot benefit from this system. For this reason, e-commerce taxpayers must go to tax offices and submit their declarations.

How to become a taxpayer in Turkey?

Taxation transactions can be made by submitting a petition to start work personally to the tax office, or via the interactive tax office. After this process, immediate liability is established. As the next stage, the tax office conducts an inspection at the taxpayer’s workplace.


This process means that an officer comes to the workplace and checks whether the given workplace address is actually a workplace address.

In practice, it is seen that financial advisors complete these transactions for the individual or corporate clients they represent.


How to become an e-Commerce taxpayer in Turkey

According to the tax regulations in our country, taxes on the products sold must be paid in order to sell products online. In order to be able to sell these products, benefit from online payment services and make agreements with cargo companies, it is necessary to establish a company and as a result, people must be taxpayers.


In addition to the above explanations, you should be aware that there is no difference between the transactions in question for e-commerce companies and other companies.


How much sales do you need to make to become a taxpayer in Turkey?

There is no obligation to make a minimum amount of sales to become a taxpayer. However, the future sales are later will be in use to determine the liability class (such as real procedure or simple procedure).


Who is exempt from tax in Turkey?

People who benefit from supports and incentives within the framework of the relevant legislation may be exempt from taxes. In addition, small craftsmen whose details are in law may also be exempt from tax.


How to terminate liability of tax in Turkey?

You can send a termination notice to the relevant tax office in order to end the liability. However, of course, you shall not be a taxpayer in Turkey to do this.