Maximum withholding rates in the source country
| Payment type | Maximum rate | Condition |
|---|---|---|
| Dividends Treaty art. 10 | 10% | Company holding at least 25% of the capital throughout a 365-day period that includes the payment date |
| 15% | All other cases | |
| Interest Treaty art. 11 | 12% | In all cases |
| Royalties (licence fees) Treaty art. 12 | 3% | Payments for the use of news |
| 5% | Payments for copyrights of literary, musical, artistic or scientific work (excluding cinematograph films and audio-visual recordings) | |
| 10% | All other cases |
Interest paid to the other state's government, central bank or public bodies listed in the treaty is exempt in the source country.
Treaty dates
| Signed | 1 December 2018 |
|---|---|
| Official Gazette | 16 May 2020, issue 31129 |
| Entry into force | 13 September 2024 |
| Applies to taxes from | 1 January 2025 |
How the rates apply
- The rate in the table is the most the source country may charge. If that country's own law sets a lower rate, the lower rate applies.
- The reduced rate requires the recipient to be the beneficial owner of the income. For payments from Türkiye, the recipient's certificate of residence should be obtained before payment.
- The rates do not apply to income connected with a permanent establishment or fixed base of the recipient in the source country; the business profits or independent services rules apply instead.
- Türkiye's domestic rates: Withholding tax rates · Certificate of residence: Tax treaties and certificate of residence · Payments abroad: Tax on payments abroad
To assess which rate applies to your structure: Contact · Double taxation
Source
Last checked: 4 November 2026. Rates are taken from the treaty text; for protocols and later amendments, the official text prevails.