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Filing Annual Income Tax (Yıllık Gelir Vergisi) in Türkiye as a Foreigner
Document Checklist
Vergi Kimlik Numarası (VKN)
Tax identification number
Who needs it: Required for every taxpayer; foreigners apply for a potential VKN before any tax filing, bank account opening, property purchase, or notarial process
Where to get: Online application via the Dijital Vergi Dairesi foreigner service, or in person at any tax office (Vergi Dairesi)
Cost: Free
Format: PDF certificate issued on submission
Foreigners without a Turkish ID number receive a potansiyel vergi kimlik numarası (potential tax ID) which functions identically for filing purposes.
Pasaport
Passport
Required: Original, valid
Use: Identity evidence for VKN issuance and any in-person Vergi Dairesi visit
The passport is the only document required for the online or in-person VKN application.
Authentication credential for e-filing
Accepted: VKN plus self-set password, e-Devlet password, electronic signature (e-imza), mobile signature, or Turkish biometric ID card
Where to register: İnteraktif Vergi Dairesi at interaktif.gib.gov.tr — first-time users complete a one-time registration
An e-Devlet password is the most accessible option for foreigners; it is issued in person at PTT branches against passport identity verification.
Income records for the tax year
Wages: Annual wage summary from each Turkish employer; foreign employers' pay records where applicable
Bank interest and securities: Year-end statements showing gross interest and withholding (banks and brokers report withholding to the authority directly)
Rental income: Tenancy contracts and bank receipts for gayrimenkul sermaye iradı (real-estate capital income)
Foreign income: Pay slips, dividend vouchers, and foreign withholding certificates for yurtdışı kazançlar
The portal pre-populates Turkish wage and bank-interest withholding figures; you add untaxed and foreign-source items manually.
Foreign tax-payment certificate
Required for: Residents claiming foreign tax credit against Turkish tax on the same income
Form: Certificate issued by the foreign tax authority; sworn Turkish translation expected at audit
The credit is capped at the Turkish tax otherwise due on that same item of income.
Mukimlik belgesi
Residency certificate (treaty relief at withholding)
Required for: Non-residents seeking a reduced Turkish withholding rate under a DTA
Issued by: Tax authority of the home country, with sworn Turkish translation
Filed with: The Turkish withholding agent before payment is made
Without a mukimlik belgesi on file before payment, the default GVK article 94 rate applies regardless of any treaty.
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