The amount of fees collected from passengers departing abroad has been increased from 50 TRY to 150 TRY with The Presidential Decision on the Redetermination of the Amount of Departure Fee No. 5307 published in the Official Gazette (In Turkish) dated 18.03.2022 and numbered 31782.

What is Departure Fee?

Departure fee is mandatory fee for all Turkish citizens who is travelling abroad with a Turkish passport.

With the Presidential Decision No. 5303 (In Turkish) published in the Official Gazette dated 15.03.2022 and numbered 31779, amendments were made to the Customs Law. With the amendments;

Along with the changes, tax rates have been adjusted for online shopping,

• For non-commercial purchases under 150 Euros and drugs purchases that under 1.500 Euros made by natural persons;
• 18% if the goods come from the European Union,
• If the purchased goods comes from other countries (such as India, China etc.), it will be subject to 30% tax rate.
• Legal entities will also be subject to the same tax rates for purchases under 22 Euros.
• Items that are more than gifts brought by international passengers on their return will also be subject to the same tax rate.
• In addition, the applicable tax rate will be 0% for books or similar printed publications for individual use, the value of which does not exceed 1.500 Euro.

Taxpayers / individuals who have annual income tax return obligations due from their wage incomes or other non-wage incomes / personal investments in 2021 (including R&D and technology development zone employees) can submit their annual income tax returns by using the Pre-filled Tax Return System of the Revenue Administration.

Since the wages of the liaison office employees are exempt from income tax, these amounts would not be taken into account during annual income tax return calculations.

The employees can reach Pre-filled Tax Return System via their personal e-Government account passwords. You can also check the detailed info of the Revenue Administration Pre-Filled Tax Return System on the below link:

Pre-Filled Tax Return System (In Turkish)

Each year, the rent income earned by real persons are declared to the respective tax office with the Annual Income Tax Return. For 2021 tax year, the tax return submission deadline is 31st of March, 2022. The types of income that are within the scope of GMSI except for the rent incomes, are stated in the Income Tax Law Number 70. In order to declare the rent income, the lump sum expense method and actual expense method are implemented. On lump-sum method, after deducting the amount of exception from the rental income, 15% of the remaining amount can be deducted against actual expenses. Lump sum expense method is not applicable for lease of rights. In the below table only information is provided for rent income from residental and commercial places. For further detailed information please contact your customer representative or an expert.