Remuneration To Be Reported By Annual Declaration

As it is known, the real persons except the traders who are determined by the simple method of earnings are required to declare their income in 1-25 of March of the year following the year in which the income is obtained. The commercial agricultural and professional gain shall be notified to the tax authorities in real terms, the real estate capital gains, and the accidental gains. The wages required to be declared are also reported at the same time.

Revenues (including cash and cash payments made by various names) of people who are legally affiliated to a certain work subject to an employer are defined as wages in the Income Tax Act. The non-exempted wage income taxation by law will be subject to taxation. The tax account is based on the tariff changes that are set for fee incomes.


In terms of taxation, wages are subject to two separate taxation terms as real wages and other wages. There are two procedures in the taxation of wages in the actual procedure; By the withholding of the employers and declaration and payment to the tax office, and by declaration of payments exceeding certain limits. The vast majority of wage incomes are taxed by the employers by cutting them at source and paying tax offices. In this way tax deduction is mostly the final taxation. However, according to the amount of wages obtained by more than one employer from the next employer, the employers are obliged to pay an annual income tax declaration in addition to the income tax incurred and paid out to the tax office. An annual declaration is not issued whatever the amount is taken from a single employer and deductible for taxable income. If other income such as commercial income, rent income is declared, such income shall not be included in the declaration.

However, in cases where it is not possible to make a tax cut, it is necessary to pay the salary income by declaration in case the salary is paid by more than one employer and the certain limits determined in its law are exceeded. Today we will put on the issue of taxes to be taxed by giving an annual declaration.

Wages to give annual declaration

To put it briefly, the taxpayers who have to give a declaration due to their wage income in 2016 are mentioned below.

1. Wages exceeding 30,000 TL (the amount included in the second income quintile of the declaration set forth in Article 103 of the Income Tax Law) sum of the wages obtained by the following employers from the wages obtained by deduction of taxable income from more than one employer,

2. Service practitioner who directs his / her wages directly to the employer in a foreign country,

3- Foreign embassies and consular officers and services that can not benefit exclusively,

4- Remuneration, which is required to be reported by the Ministry of Finance with annual declaration,

5. Remuneration other than those listed above, whose wages are not tax deductible.

Fee obtained directly from an employer in a foreign country

The place of residence of the persons who are obtained from the employers in the foreign countries and not subject to the withholding tax (together with the earnings and revenues of Turkey, if any) shall be declared by the tax return annually.

But; Income Tax Law, 23/14. The wages paid by the employer in foreign currency over the income earned by the employer outside Turkey are exempted from the income tax on the serviceman who works in accordance with the obligatory taxpayers who are not in the legal and business center in Turkey.

For this exception to be applicable;

1- The fact that the employer with whom the real person providing services in Turkey is a non-resident corporation, and that this institution does not engage in any activity that would make any profit in Turkey,

2- The fact that a person working in a non-resident corporation has the right to pay for services and payments made,

3- The fact that the non-resident corporation has to pay its personnel in Turkey to this institution from its foreign earnings,

4- Fee payment in foreign currency,

5- The fee paid goes to the accounts of the non-resident corporation in Turkey

It is necessary to bear the conditions for not registering.

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