Turkey - Overview and introduction

Turkey - Overview and introduction

Taxation of international executives

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The Turkish tax year is the calendar year. Turkish income is classified into seven categories. Income or receipts classified in these categories are taxable.

The maximum combined Turkish-income tax rate is 35 percent for employment income.

The official currency of Turkey is the Turkish New Lira (TRY).

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

Taxation of international executives

A global survey of income tax, social security tax rates and tax legislation impacting expatriate employees.

 
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© 2016 Yetkin Yeminli Mali Müsavirlik YMM AS, a Turkey partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved.

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