Individual residents in Turkey are subject to unlimited income tax liability. Residents are individuals who have their domicile in Turkey or who stay there for the purpose of carrying out a gainful activity for a total of more than 183 days within a calendar year (excluding business trips or installation work). Individuals who are not resident in the country are subject to limited income tax on income earned in Turkey. The Turkish tax authority (Revenue Administration) provides information in English on income tax on its website. 

Double taxation

The double taxation agreement between Switzerland and Turkey has been in force since February 2012. Information on this can be obtained from the State Secretariat for International Finance (SIF). 

Information exchange

Switzerland and Turkey have made an international commitment to introduce the automatic exchange of financial account information. 


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