QROPS Advice: Taxation of Expatriates Living in Turkey

An individual’s liability to tax in Turkey is dependent on whether they are considered a Turkish resident by the tax authorities. For tax purposes an individual is considered resident if their legal domicile is in Turkey as defined by the Civil Code, or if the individual stays in Turkey continuously for more than six months in a calendar year.
Individuals considered residents are liable to tax on their worldwide income and are termed as ‘unlimited taxpayers’. There is no special tax regime for expatriates and resident foreign nationals are taxed the same as Turkish nationals.
Income received from overseas may be covered under a double taxation treaty. Turkey has negotiated tax treaties with over 50 countries around the world.
A foreign national with residence status in Turkey is not required to pay Turkish social security contributions if they remain covered by their home country and provided proof of foreign coverage is filed with the local social security office. If an individual is not covered by a foreign social security arrangement full contributions would usually be imposed in Turkey. Foreign nationals also qualify for unemployment insurance, provided there is a reciprocal agreement between Turkey and their home countries.
http://www.ailo.org/common/externalPage.asp?intURL=/publications/default.asp&extURL=/downloads/Turkey_2009.pdf