In this article, we explain how to obtain a Certificate of Tax Residency for taxpayers who wish to benefit from Double Taxation Avoidance Agreements (DTAAs) between Türkiye and other countries, who can apply, and what to consider under the latest regulations.

For individuals and legal entities seeking to benefit from the advantages of international tax treaties, a Certificate of Tax Residency is a critical document. Especially under the scope of Double Taxation Avoidance Agreements (DTAAs), this certificate is an essential requirement for accessing tax benefits.

In this guide, we detail what the Certificate of Tax Residency is in Türkiye, who can obtain it, from which authorities it can be requested, and what to pay attention to during the application process.

What Is the Certificate of Tax Residency in Türkiye?

The Certificate of Tax Residency is an official document issued by the competent authorities of a country, certifying that an individual or legal entity is resident (i.e., subject to full tax liability) in that country. This certificate enables individuals or entities to benefit from tax advantages granted under DTAAs signed by Türkiye.

In summary:

  • The certificate proves tax residency status.
  • It is only valid between countries that have signed a DTAA.
  • Obtaining the certificate is a precondition for the application of tax treaty benefits.

Double Taxation Avoidance Agreements and the Certificate of Tax Residency

Türkiye has signed DTAAs with many countries. According to these agreements, income that may be subject to taxation in both countries is prevented from being taxed twice. However, in order to benefit from these advantages, the individual or entity must prove that they are a resident (fully liable to tax) in Türkiye. This is where the Certificate of Tax Residency becomes necessary.

How Can Companies in Türkiye Obtain a Certificate of Tax Residency?

Applicants can follow the steps below to obtain the certificate:

  1. Application Petition:
    An application must be submitted using the petition template annexed to Circular No. 2013-1 on DTAAs dated 20.12.2013.
  2. Competent Authorities:
    Pursuant to Presidential Decree No. 161 published in the Official Gazette on 03.07.2024, the authority to issue the certificate was transferred from the Tax Office Directorates to the Provincial Directorates of Finance.

Competent authorities are categorized as follows:

  1. Provincial Directorates of Finance (Ankara, Antalya, Bursa, İstanbul, İzmir, Kocaeli, Trabzon):
    • Residents (individuals and entities) who are registered taxpayers.
    • Turkish citizens residing in the same province but not registered as permanent taxpayers (i.e., potential taxpayers).
  1. Revenue Administration (EU and Foreign Relations Department):
    • All foreign nationals (whether registered as taxpayers or not).
    • Applications concerning Austria, Switzerland, and Saudi Arabia.
    • Other applications not covered by the categories above.
  3. Digital Application:
    Applications can also be submitted online via the Digital Tax Office (https://dijital.gib.gov.tr) or through the e-Government portal (https://www.turkiye.gov.tr).

Recent Changes and Key Considerations

With the new Presidential Decree, the term “Tax Office Directorate” has been officially replaced with “Provincial Directorate of Finance (Defterdarlık).” This change must be reflected in application petitions and all official correspondence.

In addition, the Certificate of Tax Residency is not only valid for Türkiye. A foreign taxpayer earning income in Türkiye may also present a certificate obtained from their own country to limit taxation in Türkiye. Therefore, residency certificates play a critical role in both domestic and international tax planning.

Summary: 10 Key Questions & Answers About the Certificate of Tax Residency in Türkiye

  1. What is the Certificate of Tax Residency?
    It is an official document certifying that a person or entity is resident and subject to tax in a particular country.
  2. Who can apply for it?
    Individuals and legal entities fully liable to tax in Türkiye, potential taxpayers, and foreign nationals.
  3. Which authorities issue it?
    Provincial Directorates of Finance and the Revenue Administration.
  4. What are DTAAs?
    Agreements that prevent double taxation on the same income between two countries.
  5. How is the application submitted?
    By submitting a petition to the competent authority directly or via the Digital Tax Office/e-Government.
  6. What documents are required?
    The petition attached to Circular No. 2013-1 and relevant applicant information.
  7. How do foreign nationals apply?
    They must apply to the Revenue Administration.
  8. Can the application be made through e-Government?
    Yes, online applications are accepted.
  9. In which provinces are the Provincial Directorates of Finance authorized?
    Ankara, Antalya, Bursa, İstanbul, İzmir, Kocaeli, and Trabzon.
  10. Why is the certificate important?
    To benefit from tax advantages and avoid double taxation.


Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither Karen Audit nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.