In Türkiye’s financial and administrative system, the Tax Identification Number (Vergi Kimlik Numarası) functions as the primary tax-related identifier for individuals and entities. For foreign nationals who do not yet hold a Foreigner Identification Number, obtaining a Tax Identification Number is a prerequisite for carrying out a range of legal, financial, and investment-related procedures.

Following the full transition to the Digital Tax Office operated by the Turkish Revenue Administration (Gelir İdaresi Başkanlığı – GİB), applications for tax identification numbers can now be completed through digital channels, significantly reducing administrative barriers for international investors and residents.

Overview of the Turkish Tax Identification Number

Legal Context and Purpose

The requirement to use a Tax Identification Number is based on the authority granted to the Ministry of Treasury and Finance under Article 257 of the Tax Procedure Law No. 213. In practice, the tax number is used as a standardized reference for fiscal record-keeping and institutional identification.

For foreign nationals who do not yet possess a Foreigner Identification Number (starting with 99) issued through the population registration system, a Tax Identification Number is assigned to enable registration within the Turkish fiscal framework.

It is important to emphasize that obtaining a Tax Identification Number does not, by itself, create tax residency or automatic tax liability. Tax obligations in Türkiye arise only when the conditions set out in the Income Tax Law, Corporate Tax Law, and applicable Double Taxation Avoidance Agreements are met. These conditions include factors such as the source of income, duration of stay, and the existence of a permanent establishment.

Continuity of the Tax Identification Number

A key characteristic of the Turkish tax system is the permanent nature of the Tax Identification Number.

• The number issued to a foreign individual does not expire.
• If the individual later obtains a residence permit or work permit, the same tax number continues to be used and is associated with the updated legal status in the central system.
• In cases where a foreign national establishes a company, becomes a shareholder, or opens a branch office, the same tax identification number remains the reference point for all related registrations and filings.

No separate or replacement “permanent” tax number is issued at a later stage.

Digital Application Procedure

The Digital Tax Office (dijital.gib.gov.tr) provides a centralized platform for foreign nationals to apply for a Tax Identification Number without visiting a tax office in person.

The standard application process includes the following steps:

1. System Access
   Access the section titled “Application for Tax Identification Number for Foreigners” on the official GİB portal.
2. Data Entry
   Enter personal details exactly as they appear in the passport’s machine-readable zone (MRZ), including:
   • Full name
   • Parents’ names
   • Date and place of birth
   • Passport number and validity dates
3. Document Upload
   Upload a clear digital copy of the passport’s identification page (PDF, JPG, or PNG format).
4. System Validation
   Once the information is validated, the system generates a tax identification record that can be used for official procedures.

Where the digital application cannot be completed due to technical or verification issues, applicants may alternatively apply in person at any local Tax Office by presenting the original passport and a photocopy.

Common Transactions Requiring a Tax Identification Number

A Tax Identification Number is commonly required for the following procedures in Türkiye:

• Banking Services
  Financial institutions generally require a tax number to comply with identification and Anti-Money Laundering (AML) regulations when opening deposit, investment, or corporate accounts.
• Real Estate Transactions
  The Land Registry and Cadastre Directorate requires the buyer’s tax number for title deed transfers and the payment of associated fees.
• Company Formation and Commercial Registration
  Foreign individuals acting as shareholders, directors, or authorized representatives in Turkish companies must provide a Tax Identification Number for Trade Registry procedures.
• Notary Transactions
  Certain contracts, powers of attorney, and vehicle sales executed before a Notary Public may require identification through a tax number.
• Utility and Service Subscriptions
  Telecommunications, electricity, water, and gas subscriptions may require a registered tax identifier depending on the service provider and transaction type.

International Compliance and Information Exchange

Türkiye participates in the Common Reporting Standard (CRS) and the Automatic Exchange of Information (AEOI) framework. While obtaining a Tax Identification Number does not trigger automatic reporting, financial institutions are required to collect tax identification data to meet international transparency obligations.

Financial information associated with a Tax Identification Number may be exchanged with the tax authorities of the individual’s country of residence, subject to applicable bilateral agreements and the nature of the financial assets involved.

For this reason, foreign investors are advised to evaluate their Turkish-source income and investments within the framework of relevant Double Taxation Avoidance Agreements, with professional advisory support where necessary.

Frequently Asked Questions

Does the Tax Identification Number expire?
No. The number is permanent and remains linked to the individual. If a new passport is issued, passport details should be updated with the relevant institutions.

Does holding a Tax Identification Number require filing a tax return?
No. A tax return is required only if taxable income is generated in Türkiye and the legal filing thresholds are met.

What should I do if my online application is rejected?
If the digital system cannot validate the application due to character mismatches or document quality issues, the applicant may apply directly at a local Tax Office. Manual applications are generally processed upon verification of the physical passport.

Legal Notice & Professional Support

This guide is provided for general informational purposes only and reflects Turkish tax and administrative practices in force as of early 2026. Legislative, regulatory, and procedural rules may change over time. Accordingly, the information contained herein should not be construed as legal, tax, or investment advice.

Obtaining a Turkish Tax Identification Number constitutes only the initial procedural step in investment, residency, or commercial planning in Türkiye. Transaction-specific compliance, banking procedures, corporate structuring, tax planning, and ongoing reporting obligations require a comprehensive evaluation under applicable Turkish legislation and relevant international agreements.

Vergi Merkezi | Mali Müşavirlik provides professional advisory and implementation services to foreign individuals and corporate entities, including tax registration, company formation, accounting, banking coordination, and cross-border tax compliance. Our practice bridges local regulatory requirements with international business standards to support compliant and efficient market entry into Türkiye.

Service Areas

Istanbul (Beyoğlu, Kağıthane, Başakşehir), Ankara, İzmir, Bursa, Çorlu, and throughout Türkiye.

⚠️ Legal Disclaimer:
This content has been prepared based on the legislation and administrative practices effective at the time of publication. Turkish tax and commercial laws are subject to frequent amendments. For definitive outcomes and tailored advisory services, professional consultation should be obtained.

📚 Sources and References

Primary Sources

1. T.C. Official Gazette Title: Tax Procedure Law (Law No. 213) Issue: 10703 | Date: 10.01.1961
2. Revenue Administration (GIB) Document: Digital Tax Office User Guide Digital Tax Office Application Portal

Supporting Sources

3. Ministry of Treasury and Finance Document: Communiqué on the Use of Tax Identification Numbers for Foreigners