Operational Information
Other Turkish debt securities - relief at source - rates, eligibility, documentation, deadlines etc.
Tax | Turkey
Reference
Service level
6-series account | CBL
Last Updated
29.09.2025
Withholding and capital gains tax
The default rates of withholding and capital gains tax applicable in Clearstream on income and capital gains derived from other Turkish are as follows:
Withholding tax rates | Capital gains tax rate | |
Other Turkish debt securities | 0 -15% (a) | 0-15% (a) |
a.The default tax rate applied depends on the legal status of the beneficial owner at the time of the TIN request and the purchase date.
Relief at source
Documentation requirements
Automatic exemption from withholding tax on interest and capital gains from Other Turkish bonds is available to beneficial owners that qualify for a reduced tax rate.
The exemption is granted based on the documents provided at the time of the TIN request and no additional tax certification is to be provided by the beneficial owners in order to obtain this rate.
Related Links
Further Turkey Tax Related information
Market Taxation Guide - TurkeyGeneral information – types of securities, deadlines, other market specifics – TurkeyTrading prerequisite - TurkeyBeneficial owners – TurkeyBonds issued by the Turkish governmental authorities or institutions through the Central Bank of the Republic of TurkeyOther Turkish debt securities - relief at source - rates, eligibility, documentation, deadlines etc.Other Turkish debt securities – Standard refundTurkish equities purchased before 1 January 2006 – Relief at source rates, eligibility, documentation, deadlines etc.Turkish equities purchased before 1 January 2006 – Standard refundTurkish equities purchased on/after 1 January 2006 – relief at source – rates, eligibility, documentation, deadlines etc.Turkish equities purchased on/after 1 January 2006 – Standard refundEquities – Double Taxation Treaties concluded by Turkey and currently in forceForm descriptions - Turkey
External Links