Türkiye–Russia double tax treaty: withholding tax rates

Maximum withholding rates in the source country

Treaty dates

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

• Official Turkish text of the treaty
• GİB · List of double taxation treaties in force

Last checked: 4 November 2026. Rates are taken from the treaty text; for protocols and later amendments, the official text prevails.