'%3e%3cpath%20fill='%23d80027'%20d='M0%200h512v512H0z'/%3e%3cpath%20fill='%23eee'%20d='M208%20115a141%20141%200%201%200%20106%20242q-25%2013-54%2013a114%20114%200%201%201%2054-215%20141%20141%200%200%200-106-40m142%2067v56l-54%2018%2054%2017v57l33-46%2054%2018-33-46%2033-46-54%2018z'/%3e%3c/g%3e%3c/svg%3e)
Withholding tax in Turkey 2026
Withholding is Turkey's collection engine: 15% on dividends, 20% on professional fees, patent and copyright proceeds and company-paid rents, 10% on bonds — final for most non-residents.
The investor-friendly outlier: the withholding on non-residents' gains from post-2006 securities is set at zero.
At a glance
- top rate
- 20% (professional fees, rents to companies, patent sales)
- entry band
- 0% on non-residents' securities gains
- tax year basis
- Withheld per payment
- filing deadline
- Special 15-day return for non-residents' taxable capital gains
- residency basis
- Turkish-source payments
- regime flag
- Online advertising payments to non-residents: 15%
Rates
Withholding on non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Gross dividend | Dividends — final, no declaration |
| 20% | Gross | Rental income paid by companies; sales of patents and copyrights; professional services |
| 10% | Gross interest | Government and corporate bonds issued from 2006 |
| 0-7% | Gross interest | Foreign-issued debentures of Turkish companies, by maturity — over 3 years is 0% |
| 0% | Gain | Securities and capital-market instruments acquired from 2006 |
| 15% | Gross | Online advertising payments to non-resident providers |
Withholding residents meet (2026)
| Rate | Base | Applies to |
|---|---|---|
| Progressive (15-40%) | Cumulative salary | Payroll withholding — usually final |
| 20% | Gross fees | Professional fees; 17% on copyright income (final up to TRY 5.3 million a year) |
| 15% | Gross dividend | Dividend withholding, creditable where declared |
| 1% | Payments | E-commerce intermediary payments to platform sellers (from 2025) |
| 15% | Gross | Social-media content creators and app developers — final under the dedicated exemption regime |
Thresholds & allowances
- Copyright ceilingTRY 5.3 million (2026)
Below it, the 17% withholding is final; above, ordinary declaration applies
Residency
Residency trigger
Withholding usually ends the story; residents credit non-final withholdings in the March return, and quarterly advance payments of 15% apply to business earners.
Non-resident treatment
Non-residents file only for business income and declarable capital gains — the latter within 15 days of the disposal; treaties reduce dividend, interest and royalty rates.
Notes
- Content creators' and app developers' income is exempt from ordinary income tax but carries the 15% final withholding through Turkish banks.
- Advance rulings are available and shield the taxpayer from penalties and interest even though they do not bind the courts.
- Earthquake-affected provinces enjoyed filing and payment extensions running to 30 November 2025.
- Frontier workers with foreign work-and-residence permits who spend over 6 months abroad are treated as non-residents.
FAQ
What withholding applies to non-residents in Turkey?
15% on dividends, 20% on company-paid rents, professional fees and patent sales, 10% on bonds — and a striking 0% on gains from post-2006 securities.
How fast must non-residents report Turkish capital gains?
Taxable gains — mainly property sold within 5 years — need a special return and payment within 15 days of the disposal.
Figures: tax year 2026, compiled from public sources. Not tax advice.