Jurisdiction(s):
United Kingdom

Türkiye private client guide 2025: taxation (income, gains, inheritance), succession and forced heirship, non-recognition of trusts, property, capacity and immigration

Published by a LexisNexis Private Client expert

Practice notes

Taxation regime

What factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)?

Türkiye’s tax landscape is intricate, operating through numerous laws, regulations, communiqués and subsequent amendments. The key legislative instruments include:

Tax Procedure Law No. 213 (10 January 1961)
Corporate Tax Law No. 5520 (21 June 2006)
Value Added Tax Law No. 3065 (2 November 1984)
Stamp Tax Law No. 488 (11 July 1964)
Income Tax Law No. 193 (6 January 1961)

Broadly, the Turkish Tax System is considered under three headings: (i) income taxes, such as individual income tax and corporate income tax; (ii) taxes on expenditure, including Value Added Tax (VAT), the Banking and Insurance Transactions Tax and Stamp Tax; and (iii) taxes on wealth, for example Property Tax and Inheritance and Gift Tax.

For natural persons, residency, ownership of property and citizenship are key in determining which taxes apply in Türkiye. An individual’s tax burden is mainly linked to their earnings, whether as an employee or a professional. Residency is the principal test used to establish tax status...

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Orhan Yavuz Mavioglu

ADMD Law

Orhan Yavuz Mavioglu is the managing partner of ADMD since 2005. He represents financial institutions and corporate clients in a wide variety of matters, including mergers & acquisitions, corporate governance and transactions, tax planning and tax controversy. In addition to his extensive experience in foreign investments, Mr. Mavioglu has been cited as one of the country's leading practitioners in tax, most recently by World Finance, a leading financial magazine published by World News Media located at London awarded as the 'Best Tax Consultant for Turkey' in 2011. Mr. Mavioglu worked previously for Istanbul offices of Altheimer & Gray, Arthur Andersen and Ernst & Young. He also tutored Introduction to Law and Administrative Law courses in Military College for Non-Commissioned Officers in Bal?kesir. Mr. Mavioglu also serves often as a judge at national rounds of ILSA Moot Court...

Web page updated on 22/05/2026

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