Fiscal Residence in Turkey – Double Taxation Avoidance
If you are a taxpayer / fiscal resident in Turkey and you want to prove that you pay tax in other countries, then you can prove this by obtaining a Fiscal Resident Certificate. If you do not want to pay taxes twice due to double taxation agreements, you apply to the Ministry of Treasury and Finance and request a “Fiscal Residence -Mukimlik Belgesi”. By giving this Fiscal Residence to the relevant authorities of the country where you do not want to pay tax, you prove that you are a taxpayer in Turkey and prevent double taxation.
In some cases, people with dual citizenship are required to file a tax return in their home country. In this case, people who work in a company in Turkey and pay their taxes in Turkey are exempt from taxes in other countries where they are citizens with the Fiscal Resident Certificate.
If a Turkish citizen or a foreigner lives in Turkey, the procedure to prove that he/she is a taxpayer should be in the form of applying for a Fiscal Resident Certificate via e-devlet application. We have tried to explain the details of this issue below;
What is Fiscal Residence?
For a Fiscal residence, the person must apply to the Ministry of Treasury and Finance – Revenue Administration (Hazine ve Maliye Bakanlığı – Gelir İdaresi Başkanlığı) to prove that the person receiving it is a taxpayer in Turkey. The certificate of residency is issued in two copies. One copy of the certificate of residence is given in English and one copy is given in Turkish.
Example of a Fiscal residence;
How to Obtain Fiscal Residence?
It is important that the person who wants to obtain fiscal residency has e-devlet application. The person can access the application from the tab that appears “Mukimlik belgesi başvuru dilekçesi ” via e-Devlet. During the application, you will be asked for;
Passport number, the address to which the residence document will be sent by post, in which country this document will be issued, for what purpose the document is requested, what your income abroad is, your employment contract is required.
After reaching the Fiscal residence certificate application page via e-government, we fill in the necessary information in the fields that appear. After filling in the information, the Revenue Administration sends the relevant document to your address by post.
Fiscal Residence certificate sample application page
The page of the Revenue Administration (Gelir İdaresi başkanlığı) with the necessary documents and official letters about obtaining a fiscal resident certificate: Revenue Administration Circular on Double Taxation Agreements.
Assistance from a Lawyer; BaltaşGlobal lawyers can obtain the fiscal residency certificate by applying for you. If you would like to get professional help from us, please contact us via the contact information.
Who can take Fiscal Residence Documents?
The first condition for the issuance of a residency certificate is that you are a resident of Turkey. As a rule, persons who are resident in Turkey and persons who pay taxes in Turkey can request this document.
Countries where a fiscal residency can be obtained under the double taxation avoidance agreement; (Updated : 28.02.2025)
Canada, Qatar, Kazakhstan, Kyrgyzstan, Kosovo, Kuwait, TRNC, Latvia, Lithuania, Lebanon, Luxembourg, Hungary, Macedonia, Malaysia, Malta, Mexico, Egypt, Mongolia, Moldova, Norway, Uzbekistan, Pakistan, Poland, Portugal, Romania, Rwanda, Russian Federation, Serbia, Sierra Leone, Singapore, Slovak Republic, Slovenia, Sri Lanka, Sudan, Syria, Saudi Arabia, Tajikistan, Thailand, Tunisia, Turkmenistan, Ukraine, Oman, Jordan, Venezuela, Vietnam, Y. Zealand, Yemen, Greece.
The above list was prepared on 28.02.2025 and is the current list. The list was prepared by looking at the countries that can be actively applied on the fiscal residency certificate application page.
How long does it take to receive Fiscal Residence certificate?
The fiscal residence is generally sent by post office to the address you specified in the application 3 weeks after the application is made. After applying via E-Devlet, you can follow the status of your petition from the Digital Tax Office account. After applying via E-Devlet, the Revenue Administration(Gelir İdaresi BAşkanlığı) registers your petition and gives you a number, you can follow up your petition with this number.
Lawyer Cihat BALTAŞ
Lawyer Cihat BALTAŞ graduated from Police College in 2006, Police Academy in 2010, Yalova Law Faculty in 2016 with a degree and has worked and specialised in foreign law throughout his professional life. Cihat BALTAŞ, who is currently working as a lawyer in Kadıköy, Istanbul, is the founder of BaltaşGlobal law and consultancy office.