Turkish Tax Number for Foreigners: How to Get One and Why You Need It

Buyer Essentials · Foreign Buyer Guide · Updated August 2026

Turkish Tax Number for Foreigners: How to Get One and Why You Need It

It is free, it is issued by the Revenue Administration, and nearly every other step of a Turkish property purchase depends on it. Here is what the number is, how to apply online from abroad, and the distinction that trips buyers up most.

📋 Potansiyel vergi kimlik numarası
🌐 Apply online via İnteraktif Vergi Dairesi
🇺🇷 Written for non-resident buyers
GİBTurkish Revenue Administration
FreeNo Charge For The Number
OnlineOr In Person At A Tax Office
Step 1Before Banking And Tapu
Основы

The number everything else hangs off

Foreign buyers tend to arrive at a Turkish purchase with a mental checklist that starts with the property. In administrative terms the sequence runs the other way round. Before a bank account can be opened, before a notary will draw up a power of attorney, before the land registry will register a transfer into your name, and before an electricity meter can be put in your name, you need a Turkish tax identification number.

For a foreign national who does not hold a Turkish identity number, the relevant document is the potansiyel vergi kimlik numarası — the potential tax identification number. It is issued by the Turkish Revenue Administration, the Gelir İdaresi Başkanlığı or GİB. The word “potential” refers to the holder rather than the number: it identifies a person who may come to have Turkish tax obligations, without creating any obligation in itself.

It is a genuine, working identifier rather than a provisional placeholder. Banks accept it to open accounts, notaries accept it for deeds and powers of attorney, land registry offices accept it to register ownership, and utility companies accept it to open subscriptions. The great majority of foreign property buyers in Turkey transact on exactly this number.

The application is made to GİB, either online through the İnteraktif Vergi Dairesi — the Interactive Tax Office at ivd.gib.gov.tr, with a dedicated foreigners’ form at dijital.gib.gov.tr/foreigners/kimlikNoBasvuru — or in person at any tax office. Both addresses were live when this guide was published on 31 August 2026. GİB provides the number at no charge through the Interactive Tax Office.

The step that most often goes wrong is not the application itself but its timing. Buyers who apply early can run their banking, their legal work and their property search in parallel. Buyers who leave it until the reservation form is signed discover that several other steps were waiting on it all along.

A number, not a status. Holding a Turkish tax number does not make you a tax resident of Turkey and does not by itself create a liability to Turkish tax on your worldwide income. It simply makes you identifiable in Turkish transactions and for any Turkish tax you genuinely do owe. The two ideas get conflated constantly — see the FAQ below.

The potential tax number at a glance

For foreign nationals without a Turkish identity number

Turkish namePotansiyel vergi kimlik no.
Issued byGelir İdaresi Başkanlığı (GİB)
Online routeİnteraktif Vergi Dairesi
Portalivd.gib.gov.tr
In-person routeAny tax office (vergi dairesi)
Core documentValid passport
CostNo charge
Needed forBank, notary, tapu, utilities
Replaced byForeigner ID no. (99…) if resident
Get the spelling right the first time. The name on your tax number must match your passport exactly, including middle names and the transliteration of any characters that do not exist in Turkish. A mismatch between the tax record, the bank record and the title deed is tedious to unpick later and can hold up a completion at the worst possible moment. Check the document the moment it is issued, while a correction is still trivial. Processing times, fees and administrative practice can change: confirm current figures and requirements with a licensed adviser before you rely on them.
Applying

How to get a Turkish tax number

The online route from abroad, and what to do differently if you are applying in person.

1

Have your passport in front of you

The application is built around your passport, so the data page is the document you need. Everything you enter — given names, surname, date and place of birth, passport number — should be copied from it exactly rather than from memory or from another document.

2

Open the GİB foreigners’ application

Go to the İnteraktif Vergi Dairesi at ivd.gib.gov.tr and select the application for a potential tax number for foreigners, or go directly to the dedicated form at dijital.gib.gov.tr/foreigners/kimlikNoBasvuru. Use the official GİB domains rather than a third-party site offering to do it for you at a price.

3

Complete the identity and contact fields

Alongside your passport particulars you will be asked for contact details including an email address and a telephone number, and to attach a scan or photograph of your passport data page. Enter a mother’s and father’s name if asked; these are standard fields in Turkish identity records rather than an unusual request.

4

Submit and download the document

The system produces an official document carrying your number, which you download and keep. Save it somewhere durable and send a copy to your conveyancer, because you will be asked for it repeatedly over the following weeks.

5

Or apply in person at any tax office

If you are already in Turkey, or you would rather not apply online, you can attend any vergi dairesi with your original passport and a photocopy of it. This is the standard fallback when an online application will not go through — a passport the system will not read, for instance.

6

Check the details before you use it

Read the issued document against your passport before it starts appearing on bank forms and deeds. Correcting a transliterated name at this stage is an administrative errand; correcting it after it is embedded in a title deed record is a different problem entirely.

What It Unlocks

Where you will be asked for the number

The tax number is less a tax document than a general key to transacting in Turkey as a foreign national.

🏦

Opening a bank account

A Turkish bank account is where purchase funds land and where utility direct debits are set up. The tax number is a standard requirement to open one, which is why it has to come first.

📜

Notary transactions

Powers of attorney, sale undertakings and translated documents are executed before a Turkish notary, and the notary records the tax number of each party. Remote buyers rely on this route heavily.

🏠

Registering the title deed

Transfer of ownership is registered at the land registry against the identity of the new owner. For a foreign buyer without a Turkish identity number, the tax number is that identifier.

💡

Utilities and subscriptions

Electricity, water, gas and internet subscriptions are opened in the owner’s name, and the provider records the tax number. Expect it to be requested again after completion.

🚘

Vehicles and insurance

Buying a vehicle, and taking out insurance policies, both involve the same identifier. Owners who spend part of the year in Turkey typically meet it in several contexts beyond the property itself.

📈

Paying tax you actually owe

Annual property tax on a home you own, and tax on Turkish rental income, are assessed against this number. That is its original purpose, even if buyers meet it first as an administrative key.

Which Number

Potential tax number, foreigner ID and tax residency

Three things that get run together in conversation and mean quite different things in practice.

Potential tax numberForeigner identity numberTax residency
What it isA tax identifier for foreign nationalsAn eleven-digit identity number beginning 99A status determined by law
Who has itAny foreign national who appliesForeign nationals holding a residence permitThose meeting the residency criteria
How you get itApply to GİB, online or in personIssued with a residence permitNot applied for — it follows from circumstances
CostNo chargePart of the residence permit processNot applicable
Enough to buy property?ДаДаNot required to buy
Creates a tax liability?НетНетThis is what determines liability
Used at the land registryДаДаNot an identifier
Replaced byThe foreigner ID number, once issuedNot replacedReassessed as circumstances change

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We take foreign buyers through the sequence in the right order — tax number, banking, due diligence, then completion — so nothing sits waiting on a step that could have been done weeks earlier.

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ЧЗВ

Turkish tax numbers — frequently asked questions

What foreign buyers ask most about getting and using a Turkish tax identification number.

Do I need a Turkish tax number to buy property in Turkey?+
Yes. A tax identification number is one of the first things a foreign buyer needs, and almost everything else in the purchase sits downstream of it. You cannot open a Turkish bank account without one, and the bank account is what the purchase funds move through. Notaries ask for it when a power of attorney or a sale undertaking is drawn up. It is required to register the transfer of ownership at the land registry, and it is needed again afterwards to open utility subscriptions in your name. Buyers who leave it until they are in Turkey with a signed reservation form often find they have created an avoidable delay, because the steps that depend on it cannot be started in parallel.
What exactly is a 'potential tax identification number'?+
It is the tax number issued to foreign nationals who do not hold a Turkish identity number. In Turkish it is the potansiyel vergi kimlik numarası, and it is issued by the Turkish Revenue Administration — the Gelir İdaresi Başkanlığı, usually shortened to GİB. The word 'potential' describes the status of the holder rather than the status of the number: it identifies someone who may become liable to Turkish tax obligations, without itself creating any. It is a real, usable identifier that banks, notaries, land registry offices and utility providers all accept, and it is the number the overwhelming majority of foreign property buyers use.
Can I apply for a Turkish tax number online from abroad?+
Yes. GİB provides an online application for foreigners through its İnteraktif Vergi Dairesi — the Interactive Tax Office — at ivd.gib.gov.tr, with a dedicated foreigners' application form reachable at dijital.gib.gov.tr/foreigners/kimlikNoBasvuru. Both were live when this guide was published on 31 August 2026. The form asks for your identity and passport details together with contact information, and the system produces an official document you can download. Applying before you travel is generally the sensible order, because it means the bank account and the notary work can be lined up rather than queued behind a tax office visit.
What documents do I need, and is there a fee?+
The core requirement is a valid passport, and for an online application a scan or photograph of the passport data page along with contact details. If you apply in person at a tax office (vergi dairesi), you take your original passport and a photocopy of it. GİB provides the number through the Interactive Tax Office at no charge, and there is no legitimate reason to pay a fee for the number itself — you may of course be paying a lawyer or agent for handling it as part of a wider service, which is a different thing. Confirm current requirements with a licensed adviser, as administrative practice can change.
Does having a Turkish tax number make me a tax resident of Turkey?+
No, and this is the single most common misunderstanding. A tax identification number is an identifier, not a status. It lets the authorities and institutions recognise you in a transaction; it does not by itself make you resident in Turkey for tax purposes, and it does not create a liability to Turkish tax on your worldwide income. Tax residency turns on separate criteria concerning where you live and how long you spend in the country. What the number does do is make you identifiable for any Turkish tax you genuinely do owe — annual property tax on a home you own, for example, or tax on Turkish rental income.
What happens to my tax number if I later get a residence permit?+
Once a foreign national is issued a Turkish foreigner identity number — the yabancı kimlik numarası, an eleven-digit number beginning with 99 that comes with a residence permit — that number takes over the role in dealings with the tax authorities and other institutions. In practice you move from quoting a potential tax number to quoting your foreigner identity number. If you already hold accounts, subscriptions or registrations set up under the earlier number, it is worth checking with each institution that their records have been updated, rather than assuming the change propagates automatically.
Keep Reading

Where to go next

The steps either side of this one, from opening a bank account to registering the title.

Start In The Right Order

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