Tax residency in Türkiye: the 183-day rule
Medium confidenceReviewed in September 2026
The short answer
183days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
Turkish law does not say 183 days: it says more than six months in the calendar year, and adds that temporary departures do not break the count. Translating that into 183 days is the usual reading, but it is a reading. There are also exempt categories even past six months: officials, scientists, specialists, businesspeople, journalists, students, people there for medical treatment and detainees.
The count does not decide on its own.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›
These count days the same way as Türkiye