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Turkey - Overview and introduction

Turkey - Overview and introduction

Taxation of international executives


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All information contained in this document is summarized by KPMG Yeminli Mali Müşavirlik A.Ş., the Turkish member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on The Turkish Income Tax Code no. 193, Turkish Social Security Code no. 5510, Turkish Gift and Inheritance Tax Code no. 7338 and Turkish Fees Code no. 1319.

Taxation of international executives

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/jurisdiction refers to the country/jurisdiction to which the employee is assigned. The home country/jurisdiction refers to the country/jurisdiction where the assignee lives when they are not on assignment.

© 2020 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.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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