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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: https://www.google.com/maps 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. Ken Grubb As a special investigator for the North Atlantic Treaty Organization (NATO) and teacher for the University of Maryland, Ken Grubb has lived and worked in Turkey since 1997. He now lives in Antalya, where he researches and writes guides to help others live skillfully in Turkey.

If you're a renter, one of the documents you'll need for your residence permit application is a notarized copy of your rental agreement. When you go to the noter (notary) to have this done, they may insist that you first pay the damga vergisi (stamp duty) at the tax office. What is the Deposit Stamp Tax? The stamp duty is a tax on the deposit paid by a tenant to a landlord. It must be paid, by the tenant, after the first year and every year after that. In Turkey, notaries are lawyers appointed to their positions. They're are obligated to make sure the law is followed whenever they notarize a document. Few people in Turkey have ever heard, much less paid, the deposit stamp tax, but some notaries will go by the book and insist you pay it. How Much is the Deposit Stamp Tax? The tax is .01% of the deposit. As an example, I had a rental contract in which I gave the landlord a ₺650 deposit. I had to go to the district tax office to pay a mere ₺6.16, then go back to the notary with the receipt before he would give me a notarized copy of my rental contract. It made no sense to me since a deposit isn't income. Regardless, it's the law! Other Options Go to another notary. Maybe they'll be unaware of the tax or won't insist you pay it. Use a previously notarized copy of your rental contract. When you get a rental contract notarized, the notary puts a stamp on the back with a document number and keeps another copy of it in their archive. If you're still living in the same place and have recorded that previous document number, go back to the same notary and ask for another copy. The notary won't ask for you to pay the stamp tax because they're not notarizing anything. Pay the Tax. Take your rental contract and the business card of the notary to the tax office responsible for the mahalle (district) where you live. Because the people at the tax office may be unaware of this tax you're trying to pay, have them call the number on the notary's business card and hand your mobile phone to them. The notary can explain the situation. You can also point to the amount of the deposit on your contract and say kiracıyım, deposito damga vergisi ödemek istiyorum (I'm the tenant, and I want to pay the stamp duty for the deposit). Better yet, write that down and show it to them. Otherwise, they might think you're the owner of the apartment and are trying to pay tax on the rent you've been receiving. To pay the tax, you'll fill out a form and be sent to the vezne (cashier), where you'll pay the tax and get a receipt. Take the receipt back to the notary, and they'll give you a notarized copy of your rental contract. Apply for a Residence Permit Ken Grubb As a special investigator for the North Atlantic Treaty Organization (NATO) and teacher for the University of Maryland, Ken Grubb has lived and worked in Turkey since 1997. He's now retired and living in Antalya, where he researches and writes guides to help others live skillfully in Turkey.