Moving to Türkiye: a first-year checklist for foreigners
What foreigners settling in Türkiye need to do in the first year: tax number, residence and work permits, address, bank, e-Devlet, lease, health insurance, full tax liability and the annual return; a checklist by month.
Foreigners who come to Türkiye to work, set up a company or live deal with many institutions in the first months. Because some steps depend on others, going in order saves time. The list below orders the steps that matter for tax and social security by time.
First week
- Tax identification number: obtained with a passport at any tax office. You need it to rent a home, open a bank account and set up utilities: Tax numbers for foreigners
- Bank account: opened with the tax number and passport; banks may also ask for proof of address.
- Mobile line: using a phone brought from abroad in Türkiye beyond a certain period requires registration; ask when you get your line.
First month
- Residence permit application: made to the Presidency of Migration Management before your visa or visa-free stay expires. Health insurance and address details are required: Residence permit
- Lease: a written contract and rent paid by bank transfer will serve as evidence later for both residence and tax purposes. Rent increases are subject to a legal cap: Rent increase cap
- Work permit: if you will work for an employer in Türkiye, a work permit must be obtained before you start. A valid work permit also counts as a residence permit: Work permit criteria
After the residence permit is issued
- Foreigner identification number: the number starting with 99 is also used as your tax number; give it to your bank and employer.
- Address registration: if the address on your residence permit card changes, notify the civil registry office within the required period.
- e-Devlet password: obtained from PTT branches with your foreigner identification number. Your SGK record, tax debts and official notices can be followed this way.
If you start working
- The employer files the SGK hiring notification before you start; income tax and contributions are deducted from your salary: Social security for foreigners working in Türkiye
- To check your net salary and deductions: Salary calculator
- If you will set up your own company: How do foreigners set up a company in Türkiye?
After the sixth month: full tax liability
A person who stays in Türkiye for an uninterrupted period of more than six months in the same calendar year is generally treated as resident and becomes a full taxpayer. There are exceptions, such as people who come for a specific, temporary job. The consequences of full tax liability:
- Besides income from Türkiye, income earned abroad may also be taxed in Türkiye.
- Tax you paid in the country where the income arose can, if the conditions are met, be deducted from the tax calculated in Türkiye.
- If both countries treat you as their resident, the double tax treaty between them decides which country has priority: Double tax treaties and the certificate of residence
March of the following year: the annual return
If you have income that must be declared (residential rent in Türkiye, rental or professional income from abroad, salary from more than one employer, and so on), the annual income tax return is filed in March of the following year: Annual income tax return. Foreign currency amounts of income from abroad are converted into Turkish lira on the return: Currency converter
When leaving Türkiye
- Settle any tax and SGK debts; check your debt status on e-Devlet.
- End your lease and utility contracts, and get the deposit refund in writing.
- Download the record of social security contributions paid in Türkiye; if you are returning to an agreement country, it will help with your pension.
Legal basis: Income Tax Law No. 193 arts. 3–7; Law on Foreigners and International Protection No. 6458; International Labour Force Law No. 6735; Social Insurance and General Health Insurance Law No. 5510.