{"id":1206,"date":"2025-08-27T19:46:16","date_gmt":"2025-08-27T16:46:16","guid":{"rendered":"https:\/\/metropolpartners.com\/en\/?p=1206"},"modified":"2025-09-02T16:53:56","modified_gmt":"2025-09-02T13:53:56","slug":"guide-to-the-taxation-of-investment-income-in-turkey","status":"publish","type":"post","link":"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/","title":{"rendered":"Guide to the Taxation of Investment Income in Turkey"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The taxation of investment income (menkul sermaye irad\u0131) in 2025 is an important subject in Turkey for both individuals and company shareholders. Accurate declaration of passive income from financial investments is critical to fully comply with tax obligations. This guide provides a detailed analysis of the scope, exemptions, and declaration thresholds of investment income taxation in Turkey.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Types_of_Income_Considered_as_Investment_Income_in_Turkey\" >Types of Income Considered as Investment Income in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Deductible_Expenses_for_Determining_Net_Investment_Income_in_Turkey\" >Deductible Expenses for Determining Net Investment Income in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Taxation_and_Annual_Return_Filing_Requirements_for_Investment_Income_in_Turkey\" >Taxation and Annual Return Filing Requirements for Investment Income in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Investment_Income_Not_Declared_Regardless_of_Amount_in_Turkey\" >Investment Income Not Declared Regardless of Amount in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Taxation_of_Investment_Income_Over_18000_TL_in_Turkey\" >Taxation of Investment Income Over 18,000 TL in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Taxation_of_Investment_Income_Over_330000_TL_in_Turkey\" >Taxation of Investment Income Over 330,000 TL in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Investment_Income_Subject_to_Indexation_in_Turkey\" >Investment Income Subject to Indexation in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Income_from_Government_Bonds_Treasury_Bills_and_Eurobonds_in_Turkey\" >Income from Government Bonds, Treasury Bills, and Eurobonds in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Corporate_Bonds_and_Lease_Certificates_in_Turkey\" >Corporate Bonds and Lease Certificates in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Taxation_of_Dividends_in_Turkey\" >Taxation of Dividends in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Taxation_of_Investment_Income_for_Turkish_Citizens_Living_Abroad\" >Taxation of Investment Income for Turkish Citizens Living Abroad<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Deductions_Applicable_to_Investment_Income_in_Turkey\" >Deductions Applicable to Investment Income in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/metropolpartners.com\/en\/guide-to-the-taxation-of-investment-income-in-turkey\/#Deadlines_for_Filing_Income_Tax_Returns_in_Turkey\" >Deadlines for Filing Income Tax Returns in Turkey<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Types_of_Income_Considered_as_Investment_Income_in_Turkey\"><\/span>Types of Income Considered as Investment Income in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Investment income refers to earnings and revenues derived from monetary capital or assets represented by money, outside of commercial, agricultural, or professional activities. For 2025, the main income categories considered as investment income under the <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=193&amp;MevzuatTur=1&amp;MevzuatTertip=4\" target=\"_blank\" rel=\"noreferrer noopener\">Turkish Income Tax Law<\/a> are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">All kinds of dividends from shares<\/li>\n\n\n\n<li class=\"\">Profits from participation shares (e.g., limited company partners\u2019 shares)<\/li>\n\n\n\n<li class=\"\">Profit shares paid to the chairmen and members of boards of directors<\/li>\n\n\n\n<li class=\"\">Interest on government bonds and treasury bills, as well as income from lease certificates issued by the Housing Development Administration, Public Partnership Administration, and Asset Leasing Companies<\/li>\n\n\n\n<li class=\"\">All types of receivable interest<\/li>\n\n\n\n<li class=\"\">Bank deposit interest<\/li>\n\n\n\n<li class=\"\">Proceeds from the sale of coupons of shares and bonds before maturity<\/li>\n\n\n\n<li class=\"\">Payments received for the transfer or assignment of participation shares<\/li>\n\n\n\n<li class=\"\">Discount proceeds of all kinds of promissory notes<\/li>\n\n\n\n<li class=\"\">Profit shares paid to those granting interest-free loans<\/li>\n\n\n\n<li class=\"\">Profit shares paid by participation banks under profit-loss participation accounts<\/li>\n\n\n\n<li class=\"\">Income from mutual fund participation certificates<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Deductible_Expenses_for_Determining_Net_Investment_Income_in_Turkey\"><\/span>Deductible Expenses for Determining Net Investment Income in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">When taxing investment income, certain expenses may be deducted from gross income to determine net income. Deductible expenses include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Custody and insurance expenses for securities<\/li>\n\n\n\n<li class=\"\">Collection expenses of dividends and interest (excluding costs for attending company meetings)<\/li>\n\n\n\n<li class=\"\">Taxes, duties, and fees paid on securities and their income (excluding income tax)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 <strong>Example (2025):<\/strong> An investor received a gross dividend of 350,000 TL from a fully resident company and paid 2,000 TL as commission for collection. The taxable net dividend will be 348,000 TL.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Taxation_and_Annual_Return_Filing_Requirements_for_Investment_Income_in_Turkey\"><\/span>Taxation and Annual Return Filing Requirements for Investment Income in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The declaration of investment income depends on the type and amount of income. For 2025, the thresholds are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Income not exceeding 18,000 TL and subject to withholding\/exemption is not declared.<\/li>\n\n\n\n<li class=\"\">Income exceeding 18,000 TL that is not subject to withholding or not exempt must be declared.<\/li>\n\n\n\n<li class=\"\">Income exceeding 330,000 TL must be declared (even if subject to withholding).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">According to Article 76 of the Income Tax Law, proceeds from coupon sales, transfer of participation shares, or redemption are not considered investment income.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Investment_Income_Not_Declared_Regardless_of_Amount_in_Turkey\"><\/span>Investment Income Not Declared Regardless of Amount in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The following types of income are not included in the annual tax return regardless of their amount:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Bank deposit interest<\/li>\n\n\n\n<li class=\"\">Profit shares from participation banks<\/li>\n\n\n\n<li class=\"\">Repo income<\/li>\n\n\n\n<li class=\"\">Interest from government bonds, treasury bills, and corporate bonds issued in Turkey (after 2006)<\/li>\n\n\n\n<li class=\"\">The income portion of payments from the private pension system (BES)<\/li>\n\n\n\n<li class=\"\">Dividends arising from capitalization of profits<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Taxation_of_Investment_Income_Over_18000_TL_in_Turkey\"><\/span>Taxation of Investment Income Over 18,000 TL in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For 2025, investment income exceeding 18,000 TL that is not subject to withholding and not exempt must be declared. Examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Interest income from offshore banking<\/li>\n\n\n\n<li class=\"\">Interest income from foreign banks<\/li>\n\n\n\n<li class=\"\">Proceeds from pre-2006 coupon sales of shares and bonds<\/li>\n\n\n\n<li class=\"\">All types of receivable interest<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Taxation_of_Investment_Income_Over_330000_TL_in_Turkey\"><\/span>Taxation of Investment Income Over 330,000 TL in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For 2025, income exceeding 330,000 TL must be declared. This includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Interest on government bonds and treasury bills issued before 2006<\/li>\n\n\n\n<li class=\"\">Foreign-issued corporate bonds and lease certificates<\/li>\n\n\n\n<li class=\"\">Dividends from resident companies<\/li>\n\n\n\n<li class=\"\">Eurobond interest income<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u26a0\ufe0f This threshold is assessed based on total income, not on each type individually. If total income exceeds 330,000 TL, a tax return must be filed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Investment_Income_Subject_to_Indexation_in_Turkey\"><\/span>Investment Income Subject to Indexation in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For certain types of investment income, an indexation rate is applied to reduce the effect of inflation.<br>The rate for 2024 was 123.64%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For Turkish Lira-denominated government bonds and treasury bills issued before 1\/1\/2006, if the indexation rate exceeds one, such income is not declared.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Income_from_Government_Bonds_Treasury_Bills_and_Eurobonds_in_Turkey\"><\/span>Income from Government Bonds, Treasury Bills, and Eurobonds in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>Government Bonds and Treasury Bills (TL-denominated)<\/strong>\n<ul class=\"wp-block-list\">\n<li class=\"\">Issued before 1\/1\/2006: Not declared if indexation rate exceeds one.<\/li>\n\n\n\n<li class=\"\">Issued after 1\/1\/2006: Taxed by withholding under Temporary Article 67, not declared separately.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\"><strong>Government Bonds and Treasury Bills (Foreign Currency, Gold, or Indexed)<\/strong>\n<ul class=\"wp-block-list\">\n<li class=\"\">Issued before 1\/1\/2006: Declared if exceeding 330,000 TL.<\/li>\n\n\n\n<li class=\"\">Issued after 1\/1\/2006: Taxed by withholding, not declared separately.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\"><strong>Eurobond Interest Income<\/strong>\n<ul class=\"wp-block-list\">\n<li class=\"\">Regardless of issuance date, if Eurobond income exceeds 330,000 TL in 2025, it must be declared in full.<\/li>\n\n\n\n<li class=\"\">No withholding applies; income must be included in the tax return.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Corporate_Bonds_and_Lease_Certificates_in_Turkey\"><\/span>Corporate Bonds and Lease Certificates in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Domestic corporate bonds and lease certificates: Taxed by withholding, not declared regardless of amount.<\/li>\n\n\n\n<li class=\"\">Foreign corporate bonds and lease certificates: Subject to 0%, 3%, or 7% withholding. If total exceeds 330,000 TL in 2025, they must be declared.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Taxation_of_Dividends_in_Turkey\"><\/span>Taxation of Dividends in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">For dividends from resident companies, 50% is exempt from income tax. The remaining 50%, when combined with other income, must be declared if the total exceeds 330,000 TL. (See also our article <strong><a href=\"https:\/\/metropolpartners.com\/en\/dividend-tax-declaration-turkey\/\" target=\"_blank\" rel=\"noreferrer noopener\">Dividend Distribution Taxation and Declarations for Shareholders<\/a><\/strong>.)<\/li>\n\n\n\n<li class=\"\">For dividends from non-resident companies, a 50% exemption may apply under certain conditions. After exemption, the remaining amount must be declared if it exceeds the threshold.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Taxation_of_Investment_Income_for_Turkish_Citizens_Living_Abroad\"><\/span>Taxation of Investment Income for Turkish Citizens Living Abroad<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Turkish citizens residing abroad for more than six months are considered non-residents in Turkey.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">If their income consists solely of investment income already subject to withholding, no tax return is required.<\/li>\n\n\n\n<li class=\"\">If they earn income not subject to withholding, such income must be declared with a separate return within 15 days, and the tax must be paid.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">(For further details, see our article <strong><a href=\"https:\/\/metropolpartners.com\/en\/nonresident-rental-income-turkey-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">Declaration of Rental Income for Non-Residents<\/a><\/strong>.)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Deductions_Applicable_to_Investment_Income_in_Turkey\"><\/span>Deductions Applicable to Investment Income in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">After declaring investment income, certain expenses and donations can be deducted to reduce tax burden:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Life and personal insurance premiums (see our article <strong><a href=\"https:\/\/metropolpartners.com\/en\/insurance-tax-deduction-turkey\/\" target=\"_blank\" rel=\"noreferrer noopener\">Insurance Premium Tax Deduction \u2013 2025<\/a><\/strong>)<\/li>\n\n\n\n<li class=\"\">Education and healthcare expenses (see our article <strong><a href=\"https:\/\/metropolpartners.com\/en\/education-health-tax-deduction-turkey-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">Education and Healthcare Tax Deduction \u2013 2025<\/a><\/strong>)<\/li>\n\n\n\n<li class=\"\">Documented donations and charitable contributions<\/li>\n\n\n\n<li class=\"\">Sponsorship expenses<\/li>\n\n\n\n<li class=\"\">Donations to special funds and foundations recognized by law<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Deadlines_for_Filing_Income_Tax_Returns_in_Turkey\"><\/span>Deadlines for Filing Income Tax Returns in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For investment income earned in 2025, the Annual Income Tax Return must be filed between <strong>1 March \u2013 31 March 2026<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxes payable will be collected in two equal installments, in <strong>March and July 2026<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accurate knowledge of the taxation of investment income in Turkey is critical for both individuals and company shareholders to fulfill their tax obligations completely. The thresholds of 18,000 TL and 330,000 TL set for 2025 vary depending on the type of income. While some incomes are excluded due to withholding or exemptions, others must be declared when exceeding the specified amounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The preparation of tax returns, proper classification of income and expenses, and correct application of exemptions and deductions require professional expertise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 For detailed information and professional support on investment income taxation, filing processes, and other tax consultancy services in Turkey, <a href=\"mailto: info@metropolconsulting.net\">please contact us.<\/a><\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>The taxation of investment income (menkul sermaye irad\u0131) in 2025 is an important subject in Turkey for both individuals and company shareholders. Accurate declaration of passive income from financial investments is critical to fully comply with tax obligations. This guide provides a detailed analysis of the scope, exemptions, and declaration thresholds of investment income taxation [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1210,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[40,30,33,36,29,28,35,42,41,32,34,38,43,39,31,37],"class_list":["post-1206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","tag-annual-tax-return-deadline-turkey","tag-bank-deposit-interest-tax-turkey","tag-corporate-bonds-taxation-turkey","tag-deductible-expenses-investment-income-turkey","tag-dividend-exemption-turkey-2025","tag-eurobond-taxation-turkey","tag-foreign-investment-income-taxation-turkey","tag-government-bonds-taxation-turkey","tag-income-tax-return-turkey-2025","tag-investment-income-taxation-turkey-2025","tag-lease-certificates-taxation-turkey","tag-non-resident-investment-income-turkey","tag-passive-income-taxation-turkey","tag-repo-income-taxation-turkey","tag-taxation-of-dividends-turkey","tag-treasury-bills-taxation-turkey"],"blocksy_meta":[],"yoast_head":"<!-- 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