When do I become a Turkish tax resident?

Under Article 4 of the Income Tax Law, you are treated as a resident if your domicile is in Turkey, or if you stay in Turkey continuously for more than six months within a calendar year. Residents are taxed on worldwide income. Article 5 provides an exception: foreign nationals who come to Turkey for a specific, temporary purpose such as an assignment, research or study are not treated as resident merely because the stay exceeds six months. Which limb applies to you depends on the facts, not on your visa type alone. If you became resident in 2026 or later, a 20-year exemption on foreign-source income may also apply, but it does not cover pay for work you do while in Turkey.