CEVAP:

Nationality does not, in principle, make any difference for income tax liability. Hence foreigners as well as Turkish national shall be subjected to income tax when they receive income.

An individual whose domicile is in Turkey is liable to pay tax for his worldwide income (unlimited liability). Any person who resides in Turkey more than six months in one
calendar year is assumed as a resident of Turkey. (However, foreigners who stay in Turkey for six months or more by the reason of a specific job or business or particular purposes are not treated as resident.)