{"id":8009,"date":"2025-04-25T21:09:18","date_gmt":"2025-04-25T18:09:18","guid":{"rendered":"https:\/\/gnbtqytp2s.onrocket.site\/makaleler\/who-is-considered-a-resident-in-turkey\/"},"modified":"2025-09-16T02:25:40","modified_gmt":"2025-09-15T23:25:40","slug":"who-is-considered-a-resident-in-turkey","status":"publish","type":"makaleler","link":"https:\/\/www.mfylegal.av.tr\/en\/articles\/who-is-considered-a-resident-in-turkey\/","title":{"rendered":"Who is considered a resident in Turkey?"},"content":{"rendered":"\n<p><strong>Residency<\/strong> is an important legal definition indicating that a person or entity resides or carries out its activities in Turkey. From taxation to banking, from real estate to trade, <em>being a resident<\/em> or <em>not being considered a resident<\/em> directly affects obligations and rights. <\/p>\n\n<p>In this article, MFY LEGAL explains in detail who is considered to be <strong>a resident<\/strong> in Turkey, together with <strong>the legal bases<\/strong>.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\"><strong>1. Residence for Natural Persons<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>In terms of Civil Law:<\/strong><\/h3>\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.4721.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Article 19 of the Turkish Civil Code article <\/a>  According to the law, a person&#8217;s domicile is <strong>the place where he or she resides with the intention to stay permanently<\/strong>. A person cannot have more than one place of residence. <\/p>\n\n<h3 class=\"wp-block-heading\"><strong>In terms of Tax Law:<\/strong><\/h3>\n\n<p>According to <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=193&amp;MevzuatTur=1&amp;MevzuatTertip=4\" target=\"_blank\" rel=\"noreferrer noopener\">Article 4 of the Income Tax Law (Income Tax Law)<\/a>, there are two main criteria for being deemed resident in Turkey:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Residence is in Turkey<\/strong><\/li>\n\n\n\n<li><strong> <span style=\"text-decoration: underline;\">Being in Turkey for more than six months<\/span>in a calendar year<\/strong> (total duration is taken as basis, not uninterrupted)<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\"><strong>Exception:<\/strong><\/h3>\n\n<p>Foreigners who come for reasons such as students, patients, tourists, temporary assignments are not considered residents even if they exceed this period <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=193&amp;MevzuatTur=1&amp;MevzuatTertip=4\" target=\"_blank\" rel=\"noreferrer noopener\">(Art. 5 of the Income Tax Law)<\/a>.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\"><strong>2. Domicile in Legal Entities<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>In terms of Corporate Tax:<\/strong><\/h3>\n\n<p>According to <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5520&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener\">Article 3 of the Corporate Tax Law (KVK)<\/a>, a legal entity is considered <strong>a full taxpayer (resident)<\/strong> if<\/p>\n\n<ul class=\"wp-block-list\">\n<li>If <strong>the legal center<\/strong> is in Turkey<\/li>\n\n\n\n<li>If <strong>the business center<\/strong> is in Turkey<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\"><strong>Definitions:<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Legal headquarters<\/strong> The official address shown in the articles of association<\/li>\n\n\n\n<li><strong>Business center<\/strong> The place where the business is actually managed<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\"><strong>\u26a0\ufe0f Example:<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>A.\u015e. based in Istanbul is considered a full taxpayer.<\/li>\n\n\n\n<li>The Istanbul branch of a Germany-based company pays tax only on its Turkish earnings (limited taxpayer).<\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\"><strong>3. Public Institutions and Economic Organizations<\/strong><\/h2>\n\n<p>Public institutions are considered non-taxable, but <strong>their economic enterprises<\/strong> are subject to corporate tax.<\/p>\n\n<p>For example:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Municipal electricity company<\/li>\n\n\n\n<li>State-owned production factories<\/li>\n<\/ul>\n\n<p>According to <a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.5520.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Article 1 and Article 2 of the KVK<\/a>, such enterprises are also considered as <strong>resident institutions<\/strong>.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\"><strong>4. Residency Status of Foreign Nationals<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>They are Not Considered Resident:<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Foreigners arriving with a tourist visa<\/li>\n\n\n\n<li>Short-term students or those coming for treatment<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\"><strong>Situations that can be considered resident:<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Residence permit holders<\/li>\n\n\n\n<li>Permanent employees<\/li>\n\n\n\n<li>Persons arriving with family reunification<\/li>\n<\/ul>\n\n<p><strong>Duration of residence<\/strong> and <strong>intention<\/strong> are decisive in this assessment.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\"><strong>5. Domicile for Companies and Financial Institutions<\/strong><\/h2>\n\n<p>In banking and finance legislation, the residency criterion is generally based on <strong>domicile<\/strong> or <strong>center of activity<\/strong>.<\/p>\n\n<p>According to the <a href=\"https:\/\/www.tcmb.gov.tr\/wps\/wcm\/connect\/d58bd2eb-b966-4765-a0cc-626c507449d8\/Sermaye+Hareketleri+Genelgesi.pdf?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-\" target=\"_blank\" rel=\"noreferrer noopener\">Central Bank Circular on Capital Movements<\/a>:<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>A &#8220;resident in Turkey&#8221; is a natural or legal person who has his\/her domicile or place of business in Turkey.<\/em><\/p>\n<\/blockquote>\n\n<p>CMB regulations also address this definition in parallel.<\/p>\n\n<p>Definition of &#8220;resident in Turkey&#8221; in the Capital Movements Circular,  <a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/20.5.8914391.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Article 2 of <strong>Decree No. 32 on the Protection of the Value of the Turkish Currency<\/strong> <\/a>  is made by reference. According to this decision, persons resident in Turkey are: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Real Persons<\/strong>: Has a residence in Turkey or<strong><span style=\"text-decoration: underline;\"> persons who reside continuously in Turkey for more than six months in a calendar year<\/span><\/strong>.<\/li>\n\n\n\n<li><strong>Legal Entities<\/strong> Kanuni <strong><span style=\"text-decoration: underline;\">has its registered office or place of business in Turkey<\/span><\/strong> companies, associations, foundations and other organizations.<\/li>\n<\/ul>\n\n<p>Definition, <strong><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=193&amp;MevzuatTur=1&amp;MevzuatTertip=4\" target=\"_blank\" rel=\"noreferrer noopener\">Income Tax Law<\/a><\/strong> and is in line <a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.5520.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">with the criteria of residency in the<strong>Corporate Tax Law<\/strong><\/a>.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\"><strong>Why is Residency Determination Important?<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Type of tax liability (full\/narrow)<\/li>\n\n\n\n<li>Restrictions on banking and financial transactions<\/li>\n\n\n\n<li>Real estate acquisition rights<\/li>\n\n\n\n<li>Commercial representation and authorization issues<\/li>\n\n\n\n<li>It is important in terms of the <a href=\"https:\/\/mfylegal.av.tr\/en\/articles\/prohibition-and-exceptions-to-contracts-in-foreign-currency\/\" target=\"_blank\" rel=\"noreferrer noopener\">prohibition of making rental agreements in foreign currency<\/a>.<\/li>\n<\/ul>\n\n<p>Misrepresentation can have serious legal and financial consequences.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\"><strong>Get Legal Support from MFY LEGAL<\/strong><\/h2>\n\n<p>Getting your residency status right is crucial to avoid making mistakes in your business and personal transactions.<\/p>\n\n<p>As <strong>MFY LEGAL<\/strong>, we provide professional advice to natural and legal persons in the following areas related to residency<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Tax status determination<\/li>\n\n\n\n<li>Real estate law<\/li>\n\n\n\n<li>Residence applications for foreigners<\/li>\n\n\n\n<li>Company establishment and headquarters determination<\/li>\n\n\n\n<li>Commercial branch and representative office operations<\/li>\n\n\n\n<li>Finance and bank notifications<\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h2>\n\n<p>Being &#8220;deemed resident&#8221; in Turkey is not just a matter of address; it is a determining concept in tax, real estate, trade, investment and even citizenship processes.<\/p>\n\n<p>If the correct assessment is not made according to the legal basis, there may be <strong>tax penalties<\/strong>, <strong>real estate restrictions<\/strong> or <strong>banking problems<\/strong>.<\/p>\n\n<p><strong>MFY Legal | Law Office<\/strong> develops the right strategy for you with its expert staff.<\/p>\n\n<p><strong>Contact us now <a href=\"https:\/\/mfylegal.av.tr\/en\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">:<\/a><\/strong><\/p>\n\n<p>info@mfylegal.av.tr | <a href=\"https:\/\/mfylegal.av.tr\/en\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">Contact Page<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>From taxation to banking, from real estate to trade, being resident or not directly affects obligations and rights.<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":""},"custom-post-tag":[143],"practice-area":[128,135,160,161,140,138,129,132],"published-year":[157],"class_list":["post-8009","makaleler","type-makaleler","status-publish","hentry","custom-post-tag-articles","practice-area-banking-and-finance-law","practice-area-capital-market-transactions","practice-area-commercial-law","practice-area-company-law","practice-area-enforcement-and-bankruptcy-law","practice-area-foreigners-law","practice-area-mergers-and-acquisitions","practice-area-real-estate-law","published-year-2025-en"],"acf":[],"taxonomy_info":{"custom-post-tag":[{"value":143,"label":"Articles"}],"practice-area":[{"value":128,"label":"Banking and Finance Law"},{"value":135,"label":"Capital Market Transactions"},{"value":160,"label":"Commercial Law"},{"value":161,"label":"Company Law"},{"value":140,"label":"Enforcement and Bankruptcy Law"},{"value":138,"label":"Foreigners Law"},{"value":129,"label":"Mergers and Acquisitions"},{"value":132,"label":"Real Estate Law"}],"published-year":[{"value":157,"label":"2025"}]},"featured_image_src_large":false,"author_info":{"display_name":"MFY Legal","author_link":"https:\/\/www.mfylegal.av.tr\/en\/author\/mfylegal\/"},"comment_info":"","_links":{"self":[{"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/makaleler\/8009","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/makaleler"}],"about":[{"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/types\/makaleler"}],"author":[{"embeddable":true,"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/users\/2"}],"wp:attachment":[{"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/media?parent=8009"}],"wp:term":[{"taxonomy":"custom-post-tag","embeddable":true,"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/custom-post-tag?post=8009"},{"taxonomy":"practice-area","embeddable":true,"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/practice-area?post=8009"},{"taxonomy":"published-year","embeddable":true,"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/published-year?post=8009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}