Foreign Income
v1
September 30, 2026
Turkish Tax on Foreign Income & Foreign Tax Credit
Compute Turkish income tax on foreign income and the foreign tax credit allowed under Income Tax Law article 123.
Things to keep in mind:
Double tax treaty provisions are not taken into account.Calculator
online
Result
Enter the values and press Calculate to see the result here.
About this tool
Turkish residents are taxed on worldwide income. Foreign income tax paid on income declared in Turkey is credited against Turkish tax, limited to the Turkish tax attributable to the foreign income (art. 123). The attributable tax is computed proportionally: total tax × foreign income ÷ total base.
How to use
- Enter domestic and foreign taxable income and foreign tax paid in TRY.
- Choose the tariff and enter domestic credits.
- Press Calculate.
Notes
Credit = min(foreign tax paid, attributable Turkish tax).