Proving Turkish tax residence to a foreign payer.

A foreign payer may ask for proof of Turkish tax residence before applying a tax treaty. In Turkiye that proof is the certificate of residence (mukimlik belgesi), issued by the Revenue Administration to full taxpayers, both individuals and companies. A Turkiye–US double taxation treaty has been in force since 1997.

1. 01

   Who

   Full taxpayers in Turkiye.

   The certificate proves full tax liability (tam mükellefiyet) in Turkiye. Individuals and legal entities that are full taxpayers can apply.

2. 02

   Online

   Digital Tax Office or e-Devlet.

   Apply through GİB's Digital Tax Office (dijital.gib.gov.tr) or the e-Devlet service for a certificate of residence petition.

3. 03

   On paper

   A petition to the competent office.

   A petition can also be filed on paper. Depending on the taxpayer, the competent office is the Large Taxpayers Office, one of the tax office directorates GİB names, or GİB's EU and Foreign Relations Department. Check which office handles your file.

4. 04

   What you receive

   The original, by post.

   GİB mails the signed and sealed original certificate to your address. It covers a stated year. Ask the payer whether they need an English version.

5. 05

   Foreign forms

   Some countries use their own forms.

   GİB's guidance lists a few countries whose own residence forms are used together with the Turkish certificate. Otherwise, the Turkish certificate itself is the document to provide.

6. 06

   Timing

   Ask early.

   Allow time for processing and postage, and ask the foreign payer which year the certificate must cover.