Türkiye's double taxation treaties cap the tax that the country where a payment arises may charge on dividends, interest and royalties (licence fees) paid to a resident of the other country. The rate finder and table below collect the rates from the treaty texts for 21 countries with which Türkiye has close business ties.
Rate finder
Rates by country
| Country | Dividends | Interest | Royalties | Applies from |
|---|---|---|---|---|
| Austria | 5% – 15% | 5% – 15% | 10% | 1 January 2010 |
| Azerbaijan | 12% | 10% | 10% | 1 January 1998 |
| China | 10% | 10% | 10% | 1 January 1998 |
| France | 15% – 20% | 15% | 10% | 1 January 1990 |
| Germany | 5% – 15% | 10% | 10% | 1 January 2011 |
| Indonesia | 10% – 15% | 10% | 10% | 1 January 2001 |
| Iran | 15% – 20% | 10% | 10% | 1 January 2006 |
| Japan | 10% – 15% | 10% – 15% | 10% | 1 January 1995 |
| Kazakhstan | 10% | 10% | 10% | 1 January 1997 |
| Kuwait | 10% | 10% | 10% | 1 January 1997 |
| Netherlands | 15% – 20% | 10% – 15% | 10% | 1 January 1989 |
| Qatar | 5% – 10% | 10% | 10% | 1 January 2019 |
| Russia | 10% | 10% | 10% | 1 January 2000 |
| Saudi Arabia | 5% – 10% | 10% | 10% | 1 January 2010 |
| South Korea | 10% – 15% | 10% | 10% | 1 January 2025 |
| Spain | 5% – 15% | 10% – 15% | 10% | 1 January 2004 |
| Ukraine | 10% – 15% | 10% | 10% | 1 January 1999 |
| United Arab Emirates | 5% – 12% | 10% | 10% | 1 January 1995 |
| United Kingdom | 15% – 20% | 15% | 10% | 1 January 1989 |
| United States | 15% – 20% | 10% – 15% | 5% – 10% | 1 January 1998 |
| Uzbekistan | 10% | 10% | 10% | 1 January 1997 |
Last checked: 4 November 2026. Rates are taken from the treaty text; for protocols and later amendments, the official text prevails. GİB · List of double taxation treaties in force
Reading the table
- The rates are the maximum tax in the source country. On a payment from Türkiye abroad, Turkish withholding tax may not exceed them; on a payment from abroad to Türkiye, the other country's tax may not exceed them.
- If the country's own law sets a lower rate than the treaty, the lower rate applies. Türkiye's domestic rates: Withholding tax rates
- The reduced rate requires the recipient to be the beneficial owner of the income and a certificate of residence to be obtained before payment: Tax treaties and certificate of residence
- Tax paid abroad can be credited in the Turkish return within certain limits: Tax on payments abroad
Click a country name to see the treaty's dates, the conditions and a link to the official text.
Sources
The official Turkish texts of the treaties (Revenue Administration; Official Gazette for new and revised treaties) and GİB's list of treaties in force. Service information: Double taxation