TürkiyeChecked 2026-08-20
What does Türkiye withhold on dividends?
Türkiye charges withholding tax on dividends paid to a non-resident company, at a domestic rate reduced by treaty in most cases.
| Rates | 15% domestically on dividends to a non-resident company, with treaty rates falling as low as 5% for qualifying holdings source |
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What it means in practice
The treaty rate usually depends on how much of the Turkish company the parent holds, with most treaties setting the threshold at 25% and a few at 10%. Germany, Finland and Spain reach 5% on a qualifying holding while the UK and Sweden sit at 15% to 20%, so where the parent sits changes what taking profit out costs. It has no bearing on the export incentive, which is paid on spending rather than charged on distributions.
Who it applies to
Any company in Türkiye distributing profit to a shareholder outside the country.
Working out what a Turkish company would claim on the same spend? Put your numbers in the calculator.
Source
- https://taxsummaries.pwc.com/turkey/corporate/withholding-taxes checked 2026-08-20