QROPS Advice: Taxation of ‘Non-Residents’ Living in Turkey

Non-residents in Turkey are only liable to taxation on their Turkish sourced income and are termed ‘limited taxpayers’. Certain individuals who stay in Turkey for more than six continuous months exclusively for the fulfillment of specific and temporary
assignments are not considered as resident and they will still be treated as limited taxpayers.
The liability to tax on Turkish source income is the same as that for residents with regards to income, capital gains, investment income and inheritances/gifts. The same rates and exemptions apply.

http://www.ailo.org/common/externalPage.asp?intURL=/publications/default.asp&extURL=/downloads/Turkey_2009.pdf