Ways to Obtain a Tax Residency Certificate

If you are earning income from abroad, providing services to a foreign company, or making international investments, you will likely encounter the question: “How can I officially prove that I am a tax resident in Turkey?” This is where the Tax Residency Certificate comes into play.

Especially platforms like Google AdSense, foreign SaaS platforms, foreign consultancy incomes, international banks, and brokerage firms require this document from you in order to benefit from the double taxation treaties (DTA) between Turkey and them. With a properly obtained Tax Residency Certificate, you can significantly reduce the withholding tax deducted from your foreign-source income.

What is a Tax Residency Certificate and Why is it Important?

Tax Residency Certificate is a document issued by the tax administration in Turkey that officially confirms that an individual or institution is a taxpayer and resident in Turkey.

With this document:

• You benefit from the double taxation treaties signed by Turkey,
• You provide official proof to foreign institutions stating “I am a tax resident in Turkey”,
• You prevent paying taxes on the same income both in Turkey and abroad,
• You create a transparent and compliant profile in front of international banks, payment providers, and tax administrations.

For example, if you are earning income from Ireland (AdSense, Stripe, etc.), when you upload a properly obtained Tax Residency Certificate, the withholding rate under the Turkey–Ireland tax treaty may decrease or be completely eliminated.

Who Can Obtain a Tax Residency Certificate?

Individuals

The following individuals can obtain a Tax Residency Certificate:

• Turkish citizens residing in Turkey,
• Foreigners with a residence permit in Turkey and who are taxpayers in Turkey,
• Individuals who have central business and living relationships in Turkey and stay in Turkey for 183 days or more within a year.

Important point: To obtain the document, you must not only be physically present in Turkey but also be registered as a taxpayer in Turkey. This means your tax identification number, residence address, and tax file must be clear.

Legal Entities (Companies)

The following legal entities can apply for a Tax Residency Certificate:

• Joint stock, limited, and other capital companies established in Turkey,
• Foreign companies that have opened branches in Turkey,
• Foreign capital companies that have tax registration in Turkey.

Your company must be established and active in Turkey, have a registration with the tax office, and be able to prove its actual address. This document plays a critical role in withholding and corporate tax planning, especially in international trade, service exports, and intra-group service invoicing.

Where is the Tax Residency Certificate Used?

Typical scenarios requesting this document include:

• Those earning income from platforms like Google AdSense, YouTube, foreign affiliate programs,
• Individuals providing freelance services, consultancy, software, design to companies based abroad,
• Individuals and companies earning income through international banks or investment platforms,
• Exporters and service exporters who have a company established in Turkey and regularly invoice their customers abroad,
• Companies that establish branches/networks abroad, send personnel, and operate under the posted worker model.

If this document is not available, the default withholding rate (for example, 20%) is applied in many countries. Even if you have the right to a lower rate due to a tax treaty, you will face automatically higher deductions because you did not present the document.

How to Obtain a Tax Residency Certificate? (For Individuals)

1. Online Application via e-Government

The fastest and most practical method is to make the application through e-Government.

The online application steps are summarized as follows:

• Log in to e-Government with your T.C. identification number and password,
• Type “Tax Residency Certificate Application” in the search section and select the Revenue Administration (GİB) service,
• In the opened form:
• Enter your personal information and contact address,
• Specify for which country and for what purpose the document will be used,
• Select the period you want the coverage (usually the relevant fiscal year),
• Confirm the accuracy of your information and submit the application.

After the application is approved, the document will be prepared in the system within 2–3 business days and is generally sent to the residence address by mail. In practice, most taxpayers encounter the following result:

• Two language document: You will receive 2 documents, one in Turkish and one in English.
• You can scan these documents and send them as a PDF to the relevant foreign institution.

Things to pay attention to in the online application:

• Your address information must be consistent with your MERNİS and tax office records,
• If applicable, documents such as residence permits and work permits must be current and visible in the system,
• Avoid making errors in the information; the system may request additional documents or corrections for incorrect declarations.

2. Physical Application to the Tax Office

For those who cannot use e-Government or prefer to process face-to-face, the second option is to apply in person to the relevant tax office.

The general procedure is as follows:

• Go to the tax office you are affiliated with based on your residence address,
• Inform them that you are requesting a tax residency certificate and be directed to the relevant unit,
• Fill out a short petition (indicating for which country and for what purpose the document will be obtained),
• Present your identification/residence documents to the officer.

In physical applications, many tax offices:

• Prepare the document within the same day or a few days and deliver it by hand, or,
• Send it to your address by mail.

Required Documents for Individual Applications

The typical document set for individuals is as follows:

• Valid identification document (T.C. identity card or passport),
• Valid residence permit for foreigners,
• Address confirmation (electricity/water/natural gas bill, rental contract, etc.),
• If necessary, previously declared annual income tax return or tax plate information.

In practice, tax offices may not request documents that they can already see in their systems. However, especially for foreigners, having documents showing residence and address can speed up the process.

How to Obtain a Tax Residency Certificate? (For Companies)

Application Channels for Companies

Companies can apply both online and physically:

• Through e-Government / Interactive Tax Office via an authorized signatory or financial advisor,
• By making a physical application with a petition to the tax office where the company is registered.

Companies with intensive international transactions typically manage the process through their financial advisors or tax consultants; thus, both the document request and the implementation of treaty provisions are managed in one place.

Required Documents for Companies

Typically, the following documents are requested:

• Trade Registry Gazette (establishment and any recent changes),
• Company articles of association,
• Notarized signature circulars of individuals authorized to represent and bind the company,
• Lease contract or photocopy of the title deed related to the company headquarters,
• Tax plate and tax office registration information.

The tax office issues the Tax Residency Certificate after confirming that the company is actively operating in Turkey and that its tax liability is active. Just like for individuals, the document is usually issued in both Turkish and English.

Key Points to Know During the Application Process

Processing Time

• Online applications: Usually completed within 2–3 business days.
• Physical applications: Depending on the workload of the tax office, it can be completed on the same day or within a few days.

Language of the Document

In standard practice, the Tax Residency Certificate:

• Is issued in Turkish and English.

This way, it can be used directly in most countries without the need for additional translation. However, some countries may request an apostille or additional certification.

Fee (Cost)

You do not pay any official fee or charge for the Tax Residency Certificate through the tax office or e-Government. The process is officially free.

Additional costs only arise if:

• You seek support from a professional consultant or financial advisor,
• If the document requires apostille or additional notarization.

How to Prevent Double Taxation with a Tax Residency Certificate?

The Double Taxation Prevention Agreements signed by Turkey with many countries prevent paying taxes on the same income both in Turkey and in the counterpart country or reduce the overall tax burden.

To benefit from these agreements, the foreign party generally requests from you:

• Tax Residency Certificate,
• If necessary, to fill out special forms under the agreement

for you.

For example:

• In income from AdSense based in Ireland, while a 20% withholding may be deducted without the document,
• When you provide the document, it becomes possible to apply a lower withholding rate according to the relevant treaty provision.

Thus:

• You increase your total net income,
• You simplify the system by declaring and paying tax only in Turkey,
• You minimize the risk of non-compliance and double taxation.

Tips Before and After the Application

• Double-check the information you entered in the e-Government form; even a small typo can prolong the process.
• Ensure that your address and identification information are consistent with MERNİS, Migration Administration, and tax office records.
• For companies, the authority to represent (signature circulars, power of attorney) must be current.
• Foreigners and Turks living abroad can authorize a qualified representative or financial advisor to make the application from Turkey.
• Since the document’s validity period is typically 1 year, plan to renew it every year if you have a regular income flow.

International Business Development, Personnel Dispatch, and Tax Residency

The issue of tax residency is strategically important not only for individual AdSense or freelance incomes but also for companies growing on a global scale.

Especially:

• Companies establishing or opening branches in Europe,
• Companies sending personnel abroad (posted worker model),
• Companies using EOR / payroll solutions in different countries,
• Companies planning investment-based residency and citizenship

should evaluate the tax residency rules and double taxation agreements in both Turkey and the target country together.

In a poorly structured international model:

• You may face a high tax burden in both countries for the same income,
• There may be compliance risks regarding the social security and taxation status of personnel,
• The company’s global profitability may unnecessarily decrease.

Why is Professional Support Critical in This Process?

While obtaining a Tax Residency Certificate may seem technically easy, the real challenge arises in answering the following questions:

• In which country are you actually considered “resident”?
• Which income item has the taxing right of which country?
• Based on which treaty provision can you request which withholding rate?
• How do you achieve tax optimization in your company’s and personal incomes?

As Corpenza, we step in right at this point. On a European and global scale:

• Company establishment and international tax planning,
• Residence permits, golden visas, and investment-based residency/citizenship,
• Payroll (EOR), sending personnel abroad under the posted worker model and tax optimization,
• International accounting and fully compliant reporting

we offer integrated solutions.

We ensure not only that you obtain the Tax Residency Certificate but also that this document is compatible with your global income structure, company model, and residence strategy. Thus, you can establish a clean, consistent, and sustainable structure in front of tax authorities both in Turkey and in target countries.

Conclusion: Manage the Tax Residency Certificate Correctly, Optimize Global Tax Burden

In summary:

• The Tax Residency Certificate is a critical document that officially proves you are a tax resident in Turkey and allows you to benefit from double taxation prevention agreements.
• Both individuals and companies can obtain this document for free through e-Government or the tax office.
• The document is usually prepared within 2–3 business days and issued in Turkish and English.
• In processes involving foreign income, international investments, personnel dispatch, and global corporate structuring, the correct and timely use of this document can significantly reduce tax costs.

If you have income, companies, or residency plans both in Turkey and different countries, you should position the Tax Residency Certificate not just as a formality but as one of the cornerstones of your international tax and mobility strategy. At this point, professional support from an experienced team secures both your present and your future.