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HMRC internal manual

Double Taxation Relief Manual

DT19101 - Double Taxation Relief Manual: Turkey: admissible and inadmissible taxes

Admissible for credit under the Agreement

  • Income tax.
  • Corporation tax.
  • Withholding tax including withholding tax on the after tax profits of corporations.
  • Economic equilibrium tax.

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Inadmissible

  • Defence industry development and support fund.
  • Net assets tax.