Maximum withholding rates in the source country
| Payment type | Maximum rate | Condition |
|---|---|---|
| Dividends Treaty art. 10 | 5% | Company (other than a partnership) directly holding at least 20% of the capital, provided the dividend is exempt from tax in the other state |
| 5% | Dividends received by the Social Security Fund (Türkiye) or the Government Pension Fund (Norway), provided they are exempt from tax in the other state | |
| 15% | All other cases | |
| Interest Treaty art. 11 | 5% | Interest received by a pension fund or export credit body named in the treaty (for Türkiye: the Social Security Fund and Türk Eximbank) |
| 10% | Interest received by a bank | |
| 15% | All other cases | |
| Royalties (licence fees) Treaty art. 12 | 10% | In all 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 | 15 January 2010 |
|---|---|
| Official Gazette | 28 May 2011, issue 27947 |
| Entry into force | 15 June 2011 |
| Applies to taxes from | 1 January 2012 |
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.