If you're planning to live or work in Turkey with a residence permit or work permit, you'll need to get a vergi numarası (tax number) from the tax office. Later, you'll likely have to pay various fees and taxes to the Turkish government, which you can do at the tax office or by using Turkey's government services portal, e-Devlet (e-Government) at www.turkiye.gov.tr.
What is the Tax Office in Turkey?
The Gelir İdaresi Başkanlığı (Directorate of Revenue Management) is the branch of the Turkish government which collects taxes, carries out the activities of the tax system, performs tax audits, and enforces tax laws. Each municipality in Turkey has a tax office. It might be in its own building, or in a consolidated complex, with a separate office for each district.
The tax office also has a presence on Turkey's online government portal, e-Devlet (e-Government), where you can check your tax status and pay taxes online.
Finding and Your Local Tax Office
The best way to find your local tax office is with Google Maps. Go here:
Enter a query containing the name of the ilçe (district) where you are, and the words vergi dairesi (tax office). You may also have to enter the name of your il (province), since more than one province may have a district with the same name.
Visiting Your Tax Office
If there's just one tax office in one building, you're already in the right place.
If your tax office is in a consolidated complex, find an office with a sign which has the name of your district on it.
Getting Your Tax Number
Your first visit to a tax office will probably be to get your tax number because you'll need one to pay your residence permit fee(s). To get one, go to any tax office (whether it's responsible for your district or not) with your passport and a copy of your passport. The copy should contain your identification information and your photo. They'll give you a tax number, on the spot, for free.
If you need help, you can say to the person at the information desk vergi numarası istiyorum (I want a tax number).
When you get your residence permit, you'll be assigned a yabancı kimlik numarası (foreigner identification number), which will be printed on your residence permit card. After you have your foreigner identification number, you can use that instead of your tax number.
Paying Residence Permit Fees
There are two main fees for residence permits. They are for:
- Processing the residence permit application
- Printing your residence permit card.
Citizens of some countries don't have to pay the processing fee, but everybody has to pay the card printing fee.
You can pay the fee(s) at participating banks, but personnel at some banks are unfamiliar with the fee-paying process, so it can be more hassle than it's worth. You can also pay the fees online at the end of your residence permit application, but sometimes the system doesn't work very well. The most surefire option is to pay the fees at the tax office.
Take your passport and a printed copy of your Residence Permit Registration Form. The fees you owe will be printed on the first page and will tell the clerk at the tax office what you owe. You'll probably get three copies of the receipts. Include the original with your residence permit application package. Keep a second copy for your records.
Paying Your Residence Permit Fees During Your Residence Permit Appointment
If your residence permit appointment is at a main provincial office of the Göç İdaresi Genel Müdürlüğü (Directorate General of Migration Management, or immigration office), it will probably have a branch of the tax office nearby. So you can go early and pay the fees. If it's a smaller immigration branch office, you'll have to go find the nearest tax office.
You can go to your appointment without paying the fees and have the immigration official tell you to go pay them, but it's much less of a hassle to pay them before your interview.
Paying Taxes using e-Devlet
You can't pay your residence permit fees using e-Devlet, but you can pay taxes with it. You must be a member of e-Devlet to use it.
To learn more about checking your tax status in Turkey and paying taxes and fees online, see How to Join and Use e-Devlet.
Assistance and Support
Vergi Dairesi Başkanlıgı: The website of the Directorate of Revenue Management.
Turkish Culture, Customs, Politics and Laws Forum: If you have a question about the Turkish government or its laws, search our forums to see if it's already been answered. if it hasn't, feel free to open a new topic.