How Foreigners Can Get a Tax Number in Turkey

A foreigner who wants to buy a home in Turkey, open a bank account or start an electricity or internet contract meets an abbreviation very early on: VKN, the tax identification number. Turkish citizens' national ID number does this job for them; for foreigners the situation is a little different. This article explains what getting a tax number in Turkey means, how to apply, what information is requested and how the tax number differs from the foreigner ID number.

What is a tax number and why is it needed?

The tax identification number (vergi kimlik numarası, VKN) is the number the Revenue Administration (Gelir İdaresi Başkanlığı, GİB) gives to taxpayers and to people who carry out tax-related transactions. Income and tax procedures in Turkey are tracked by this number. Having one does not by itself create a tax debt and does not give any right of residence or work; it merely identifies the person in the official system.

The main transactions where a tax number can be requested are:

• Opening a bank account in Turkey and making transfers
• Land registry transactions, that is, buying or selling real estate
• Utility and internet subscriptions
• Buying a vehicle and notary transactions
• Setting up a company or becoming a partner or manager in one
• When a tax liability arises on income earned in Turkey (for example rental income)

Because what each institution asks for at each stage can change from time to time, it is advisable to ask the institution you are dealing with (bank, land registry, utility provider) for the current requirements. For the bank account process in detail, see opening a bank account and transferring money to buy property in Türkiye.

Is a tax number the same as a foreigner ID number?

No, but they are related. The Foreigner Identification Number (Yabancı Kimlik Numarası, YKN) is the 11-digit number, usually beginning with "99", given to foreign nationals by the population authorities in processes such as residence permits. The tax identification number has 10 digits and is issued by the tax office/GİB.

The rule is this: people who have a foreigner ID number use it as their tax identification number in tax matters. A person who earlier obtained a 10-digit number from a tax office continues with it until they get a YKN. So if you have a YKN you may not need a separate tax number; if you do not have a YKN and need a tax number, you must apply for one. For general information on residence permits, see our residence permit through property guide.

Photo: Maksym Kozlenko / CC BY-SA 4.0 — Wikimedia Commons

Where to apply

A tax number for foreigners can be obtained in two ways:

1. In person at a tax office: You can go to any tax office in Turkey with your passport. Usually a photocopy of the passport's identity page and an address in Turkey are requested. A petition, a short form or an application screen may be offered.
2. Online through GİB's Digital Tax Office: GİB has a "Potential Tax Identification Number Application" page for foreigners. It asks for first name, surname, gender, foreigner ID number (if any), place of birth, parents' names, country and passport number, mobile phone and address. You apply by confirming the accuracy of the information.

The online application is a practical option, especially for people who are not in Turkey. But remember that systems and timings may change and that some institutions may want the output or the document in a different form. For how the number will be delivered to you and how to obtain the document, ask GİB directly through the relevant screen or the tax office.

What information and documents are needed?

The following generally come up in an application:

• A valid passport (enter your name as written in the passport)
• Passport number and country
• Place of birth, mother's and father's names
• An address in Turkey (accommodation, a rented flat or a close contact's address) and a mobile number
• The foreigner ID number, if you have one

It cannot be said that the whole list is the same at every institution. The tax office or application system may ask for additional information; ask the institution you will deal with whether documents such as a notarised translation are needed.

Common mistakes in applications

• Not writing the name exactly as spelled in Latin letters in the passport
• A typing error in the passport number
• An incomplete or vague address
• Trying to get more than one number for the same person (only one number is used; use your existing one)
• Giving the bank or land registry the wrong number after obtaining it

Once you have a number, note it somewhere; the same number must be used when buying a home, in bank transactions and in contracts.

The tax number when buying and afterwards

In a property purchase, the buyer's identity and tax details are used in land registry transactions. Getting your number before the purchase speeds up the process. For the general steps, see buying property in Antalya as a foreigner, and if you plan to buy without being in Turkey, buying with a power of attorney. If the transaction will be done through an attorney, it matters that the tax number is obtained beforehand and written correctly in the power of attorney.

If you plan to let the property, you also need to find out whether a declaration duty arises for rental income earned in Turkey; for this, read declaring rental income in Antalya. For landlords living abroad, how an overseas landlord rents out a home in Antalya may help.

Practical summary

• A tax number is an identifier in the official system for a foreigner; it gives no residence right.
• If you have a YKN you use it in tax matters; if not, you can obtain a tax number.
• You can apply at a tax office or on GİB's online page.
• Write your name as in your passport, keep documents ready and confirm the current conditions with the institution.
• Get your number once and keep it safe.

If you are thinking of buying in Antalya, visit our buying a home in Antalya page, and feel free to write to us with your questions.

You may also find our guides on reading encumbrances on a title deed, checking title deed information on e-Devlet and internet subscriptions and line transfer useful.

This content is for general information only and is not legal or financial advice. Please consult a specialist before making a decision.

Cover photo: Kawon Kez Sel / CC0 — Wikimedia Commons