Türkiye Withholding tax rates
Türkiye Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Turkey levies on payments to non-residents - dividends, interest, royalties, professional/technical service fees, petroleum-exploration service fees and the branch remittance tax - each at its domestic statutory rate before any double-tax agreement relief. Levied under Corporate Tax Law No. 5520 (Kurumlar Vergisi Kanunu) art. 30 for non-resident corporations and Income Tax Law No. 193 (Gelir Vergisi Kanunu) art. 94 for individuals, with the applied rates set by Presidential Decree (formerly Council of Ministers Decree 2009/14593, as amended). Administered by the Revenue Administration (Gelir İdaresi Başkanlığı).
Compare withholding tax rates across all 28 Asian countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2024-12-22 |
| Official source | Gelir İdaresi Başkanlığı, 'Kurumlar Vergisinde Oran Uygulamaları' (2026): KVK art. 30 withholding on dar mükellef (non-resident) corporations - '5520 sayılı Kurumlar Vergisi Kanununun 30 uncu maddesi uyarınca dar mükellefiyete tabi kurumların vergi kesintisine tabi kazanç ve iratlarından yapılacak vergi kesintisi oranları 12.1.2009 tarihli ve 2009/14593 sayılı Kararnamenin Eki Karar ile tespit edilmiştir' ('the withholding rates on income of non-resident corporations subject to withholding under art. 30 of Corporate Tax Law 5520 are fixed by the Decree annexed to Decree 2009/14593 of 12.1.2009') |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Turkey withholds at different rates by payment type and instrument: dividends 15%, loan interest 0% or 10% depending on the lender, bond interest 0% to 10% depending on the issuer and maturity, royalties 20%, professional services 20% (petroleum exploration 5%), branch remittance 15%. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, often substantially, and whether relief is available depends on the recipient's residence, beneficial ownership and in some treaties an ownership percentage. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. STRUCTURE: Corporate Tax Law 5520 art. 30 sets a statutory default of 15% for non-resident corporations and empowers the President to vary rates by payment type; the applied rates are those of Council of Ministers Decree 2009/14593 (Resmî Gazete 3.2.2009, No. 27130) as amended, most recently by Presidential Decree 9286 (Resmî Gazete 22.12.2024, No. 32760). For non-resident INDIVIDUALS the parallel chain is Income Tax Law 193 art. 94 with Decree 2009/14592, which carries the same rates for the payment types served here (Decree 9286 art. 1 made the identical dividend change in 2009/14592). Rate history on dividends and branch remittance: 15% (2009) -> 10% (Presidential Decree 4936, Resmî Gazete 22.12.2021, No. 31697) -> 15% (Presidential Decree 9286, in force on publication 22.12.2024). The series effective_from is 2024-12-22, the most recent date on which any served rate changed. Payments to entities in jurisdictions blacklisted by the President attract 30% under KVK art. 30(7); no jurisdictions are currently listed, so the rate is dormant.
Get it programmatically
curl https://asiaref.dev/v1/tr/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/tr/withholding-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/tr/withholding-taxOther Türkiye series: policy interest rate · Statutory legal interest (kanuni faiz) · KDV standard rate (genel katma değer vergisi oranı) · VAT registration threshold · Asgari ücret (national minimum wage, gross monthly) · Ulusal bayram ve genel tatil günleri 2026 · TÜFE consumer price inflation (year-on-year) · Kurumlar vergisi standard rate · Gelir vergisi tarifesi (personal income tax brackets) · Statutory social-insurance contributions
The same figure elsewhere: United Arab Emirates · Uzbekistan · Vietnam · Bahrain · Bangladesh · all 28