A Turkey tax lawyer plays an essential role in helping businesses and individuals navigate the complexities of Turkish tax law. From corporate tax compliance to personal income tax planning, these professionals provide expert advice to ensure adherence to regulations while minimizing liabilities. Whether managing tax audits, disputes, or structuring cross-border transactions, a skilled Turkey tax lawyer is invaluable for safeguarding financial interests. Turkey tax lawyer pave the way for obtaining significant contribution and valuable insight into tax law matters. Indeed, the tax legal system is far from simple in Turkey. Turkey tax lawyer can very useful to absorb how the tax sysem operates in Turkey.
Introduction
Navigating the Turkish tax system can be challenging for individuals and companies due to its intricate regulatory framework and dynamic legislation. Turkish tax lawyers play a crucial role in simplifying these complexities and providing actionable insights into tax compliance, planning, and dispute resolution. Individuals and companies find it very hard to understand and comply with the Turkish tax regulatory framework. There are a wide range of legislation and regulations. Our practice areas for tax provide the workable guidelines for taxpayers and also for tax law practitioners in Turkey.
Our specialized tax practice offers practical guidance for taxpayers and legal professionals alike. For our work and all legal services on the matter of investment, please click on our “Practice Areas”, titled “Investment Advice”.
Is Turkey a Safe Hub for Investment?
Turkey is recognized as one of the most investment-friendly countries globally, offering significant opportunities due to:
- Strategic geographical location,
- Government incentives for foreign direct investment,
- Competitive operational costs, and
- Rising economic dynamism.
The recent removal of Turkey’s name from the Financial Action Task Force (FATF) grey list in 2024 is expected to bolster investor confidence and attract further foreign direct investment (FDI).Turkey represents one of the safest and investment-friendly countries around the globe. Considering the growing rates of foreign currencies, cost-effective opportunities and direct governmental support to foreign direct investments, Turkey is also seen as a very popular investment area. Investment advice by Turkish business lawyers in Istanbul and Turkish business lawyers in Ankara play a crucial role in supporting their investment projects for investors from a broad range of states.
Removal of Türkiye’s name from the grey zone list by the 2024 FATF Decision on Türkiye is expected to have a crucial impact upon increasing the momentum of foreign direct investments to Turkey.
You can also read our article titled Conveyancing Lawyer in Turkey that we have previously written.
What are Key Tools to Enter Into Turkey Investment Hub?
Key Tools for Entering Turkey’s Investment Hub; Foreign investors have multiple avenues to establish a presence in Turkey.Each step is subject to specific tax regulations, requiring thorough legal analysis to avoid challenges.
- Company Formation: A strategic choice for businesses leveraging Turkey’s growing market.Establishment of A Company in Turkey can be a strategic move for many businesses due to its dynamic economy and strategic location.
- Liaison Offices: Offer advantages to foreign investors but require careful tax planning.There are several ways of investing in Istanbul. Formation of liaison offices in Turkey produces several advantages for particularly foreign investors. However, emerging challenges particularly in terms of taxation must be carefully analyzed before any decision. There are a wide range of legislation and regulations requiring taxation for all those steps.
Overview of Turkish Tax Laws
The Turkish Constitution mandates taxation based on financial ability, under Articles 66 and 73. In a nutshell, the obligation to pay taxes based on financial resources is required as political responsibilities for all Turkish citizens. With regard to the tax legislation, there are three cornerstone regulations particularly dedicated to tax-oriented issues in Turkey:
- Income Tax Code (Numbered 193),
- Corporate Tax Code (Numbered 5520),
- Value Added Tax Code (Numbered 3065).
- 2024 Changes to Turkish Tax Procedural Law should be critically analyzed for all businessmen and individuals. The Law Numbered 7524 introduces landmark changes to the Turkish Tax Procedural Law Numbered 213.
Additionally, communiqués and procedural regulations detail the obligations of taxpayers. Notably, the 2024 amendments introduced under Law No. 7524 bring significant changes to Turkish Tax Procedural Law (No. 213), warranting careful analysis by businesses and individuals.
For more information, take a look at our practice areas titled Tax Guide
What are the Main Types of Taxes in Turkey?
It may be quite difficult to categorise all taxation types but there are mainly 4 main taxation types:
- Income Tax
- Corporate Tax
- Value-Added Tax (VAT)
- Special Consumption Tax
- Customs Tax
Who Are Taxpayers Under Turkish Tax Law?
It is useful to clarify at this juncture that the Turkish taxation system covers two main income taxes: personal and corporate income tax together with value added tax. Not only corporations but also individuals may be named as taxpayers in accordance with Turkish legal framework. Article 1 of Corporate Tax Law that following legal entities are responsible for paying taxes: Both individuals and entities are covered under the Turkish taxation regime:
- Individuals: Subject to progressive income tax rates (15%–40%) based on annual earnings (Income Tax Code No. 193).
- Legal Entities: Taxpayers under the Corporate Tax Law include:
- Capital companies,
- Cooperatives,
- Public economic enterprises,
- Associations and foundations’ economic ventures,
- Joint ventures.
What is the Corporate Tax Rate in Turkey?
Generally speaking, the corporate tax rate in Turkey is currently 25% under Article 32 of the Corporate Tax Law No. 5520 based on corporate income.
How is VAT (Value Added Tax) applied in Turkey?
- Standard rate is 20% under the Law on Value Added Tax No. 3065.
- Reduced rates: 1% (e.g., basic foods, newspapers), 10% (certain services like hotels and restaurants).
What are the Income Tax Brackets For Individuals in Turkey?
As a matter of fact, the Turkish taxation system covers two main income taxes: personal and corporate income tax. It is critical to emphasize that the Income Tax Code No. 193 plays a crucial role in shaping tax law in Turkey. Progressive rates between 15% and 40%, depending on annual income under the Income Tax Code No. 193.
What is the Tax Residency Criteria in Turkey?
A person is considered a tax resident if they reside in Turkey for more than 6 months in a calendar year. Article 3 of Income Tax Law (Numbered 193) stipulates residency as the leading criteria for taxation. The Law bases taxation of natural persons on territoriality principle. In that regard, those who reside in Turkey continuously for more than six months in a calendar year. Temporary departures are seen as insignificant.
To obtain residency in Turkey take a look at our article on Residence Permit in Turkey
Are There Tax Incentives for Foreign Investors in Turkey?
In general, there are 8 main areas of state support within the context of an investment incentive certificate:
- Customs Duty Exemption
- VAT Exemption
- VAT Refund
- Interest/Profit Share Support
- Social Security Premium Support (Employer’s Share)
- Social Security Premium Support (Employee’s Share)
- Income Tax Withholding Support
- Tax Deduction
For further information take a look at our article on Investment Incentive Regime in Turkey
What is the Importance of International Taxation for Turkey Tax Lawyers?
Turkey tax lawyer should be aware of the fact that Turkey signed double taxation avoidance agreements with over 90 countries.Turkey has signed Double Taxation Avoidance Agreements (DTTs) with over 90 countries, ensuring that income is not taxed twice. Tax lawyers play a pivotal role in:
- Structuring transactions to minimize tax exposure,
- Advising on transfer pricing rules, and
- Navigating international tax compliance.
What Steps can be Taken in Case of a Tax Dispute?
Tax payers have a right to lodge administrative cases in Turkey against taxation acts and actions. Pursuant to Article 10 of Turkish Constitution, state organs and administrative authorities should act in compliance with the principle of equality before the law in all their proceedings. Turkey tax lawyer may be very helpful to manage any type of complicated litigation-based disputes in Turkey.
What is the Specific Role of Tax Lawyers in Turkey under the Umbrella of Pi Legal Consultancy?
Our Turkey tax lawyers understand, analyze and give proper advice on complex tax law procedures. Our solicitors are very capable of providing effective support for complicated taxation matters. We represent not only individuals but also large corporations from major sector businesses ranging from construction and automotive to telecommunications and informatics. Within the context of the right to property, among others, the case-law of the European Court of Human Rights has been closely observed by our legal experts.
Our tax practice covers, inter alia, as follows:
- Tax planning and structuring,
- Compliance with double taxation agreements,
- Tax dispute resolution and litigation,
- Transfer pricing and indirect tax advisory,
- Tax-efficient structuring for mergers and acquisitions.
- Tax declaration and paying taxes,
- Escaping double taxation,
- International double taxation avoidance agreements,
- Tax dispute resolution,
- Commercial transactions and transfer pricing,
- Indirect taxation,
- Transfer pricing,
- Mergers and acquisitions.
Our team ensures that clients comply with strict tax procedures while protecting their rights under national and international law, including precedents set by the European Court of Human Rights (ECHR).
Tax Lawyers List in Turkey
Here are list of Turkey tax lawyers list and Ankara, istanbul and Antalya
| Name | Phone | Address | Profile Page | |
|---|---|---|---|---|
 | Sevcan Iraz (Partner) | +90 536 038 0222 | Korkutreis Mah. Necatibey Cad. No : 38 Kat 7 Çankaya Ankara | Sevcan Gökalp İraz |
 | Lawyer Refia Uğur | +90 536 038 0222 | Korkutreis Mah. Necatibey Cad. No : 38 Kat 7 Çankaya Ankara | Refia Uğur |
 | Lawyer Beyzanur Dündar | +90 536 038 0222 | Korkutreis Mah. Necatibey Cad. No : 38 Kat 7 Çankaya Ankara | Beyzanur Dündar |
 | Lawyer Gülbin Çölgeçen | +90 536 038 0222 | Fatih Sultan Mehmet Mah. Poligon Cad. Buyuka 2 Sitesi No: 8 C3 Blok D: 48 Ümraniye / İstanbul | Gülbin Çölgeçen |
Tax Law Firms in Turkey
Pi Legal Consultansy Ankara and İstanbul office are Tax Law Firms. Here are list of tax law firms in Turkey.
| Name | Phone | Address | Profile Page | |
|---|---|---|---|---|
 | Pi Legal Consultancy Istanbul Office | +90 312 514 8060 | Fatih Sultan Mehmet Mah. Poligon Cad. Buyuka 2 Sitesi No: 8 C3 Blok D: 48 Ümraniye / İstanbul | Istanbul Law Office |
| Pi Legal Consultancy Ankara Office | +90 536 038 0222 | Korkut Reis Mahallesi Necatibey Caddesi, No:38 Kat:7 06420 Yenişehir Çankaya/ANKARA |
Conclusion
In the final analysis, Turkey tax lawyer are aware of the fact that Tax Law requires the implementation of strict procedures, standards and sometimes penalties on individuals and companies. Double taxation has still been a matter of concern for leading sectors engaging in the international area. A full-fledged legal assistance for taxation by law firm Istanbul or by law firm Ankara represents such an enormous contribution of proceeding safely for foreign direct investments in Turkey.
Turkey tax lawyers play a critical role in guiding individuals and corporations through the rigorous requirements of Turkish tax law. From investment planning to dispute resolution, legal assistance ensures compliance, minimizes risks, and maximizes opportunities for growth in Turkey’s dynamic and investment-friendly environment.
Our Relevant Articles
All our articles and papers on emerging legal challenges for this area together with their fully fledged solutions are available online here.