Country Guides

Do I pay UK tax if I move to Turkey?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 17 August 2026. Last reviewed 17 August 2026.

The short answer

Yes, at least at first: you keep paying UK tax on your worldwide income until you have broken UK tax residence under the Statutory Residence Test, and a Turkish residence permit or a villa in Bodrum changes nothing on its own. Once you are non-resident, the UK taxes only your remaining UK-source income, such as rental profits, government service pensions and gains on UK property. The Turkish side is more generous than the headline 15% to 40% rates suggest: the UK-Turkey treaty makes UK private pensions taxable only in Turkey, and a new law gives qualifying arrivals a 20-year exemption on foreign-source income.

HMRC taxes your worldwide income until you are non-resident under the Statutory Residence Test; workers use the full-time work abroad route, while retirees usually rely on the stricter sufficient ties test.
Split-year treatment can tax you as non-resident from your departure date, claimed on the SA109 pages of your return, not the P85.
UK rental profits, UK government service pensions and gains on UK property stay UK-taxable, with property gains reported and paid within 60 days of completion even where no tax is due.
Under Article 18 of the UK-Turkey treaty, in force since 26 October 1988, UK private and workplace pensions paid to a Turkish resident are taxable only in Turkey, so a treaty claim to HMRC can stop UK deductions.
Law No. 7582 gives individuals who become Turkish resident on or after 1 January 2026, after three calendar years outside the Turkish net, a 20-year exemption on foreign-source income and gains.

Until you break UK residence, nothing changes

The UK taxes residents on worldwide income, so a move to Antalya, Fethiye or Bodrum only helps once you are non-resident under the Statutory Residence Test. Workers target full-time work abroad with fewer than 91 UK days and no more than 30 UK workdays; retirees, who make up a large share of this corridor, usually rely on the sufficient ties test, where a kept UK home plus grandchildren visits is exactly how the first year fails. If you leave mid-year, split-year treatment can tax you as non-resident from your departure date, claimed on the SA109 pages of your final return rather than the P85.

What stays UK-taxable, and what the treaty moves to Turkey

Non-residents still pay UK tax on UK-source income: rental profits under the Non-Resident Landlord Scheme, and gains on UK property reported and paid within 60 days of completion, even where nothing is due. Pensions go the other way. Under Article 18 of the UK-Turkey agreement, in force since 26 October 1988, pensions paid in consideration of past employment to a Turkish resident are taxable only in Turkey, so UK personal and workplace pensions can be paid without UK deduction once HMRC accepts a treaty claim. Government service pensions generally stay UK-taxable unless you are both resident in and a national of Turkey. Come back within five years, though, and the temporary non-residence rules can tax gains and certain income you realised while away.

The Turkish side: worldwide rates, but a new 20-year exemption

Turkey taxes residents on worldwide income at 15% to 40%, with residence triggered by a settled home there or more than six months' presence in a calendar year. The 2026 change is what makes the corridor interesting: Law No. 7582, published on 4 June 2026, exempts qualifying new residents from Turkish tax on foreign-source income and gains for 20 years, provided they become resident on or after 1 January 2026 after three calendar years outside the Turkish net. For a UK retiree, pensions, dividends, interest and gains on non-Turkish assets are all foreign-source from a Turkish perspective, but the regime is new and its detailed scope still needs confirming with a local adviser. The full corridor detail, including the lira problem when you sell a coast property, is in our Turkey guide. Horizon handles the UK side on fixed fees agreed upfront, and a free clarity call is the quickest way to find out what your exit involves.

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Sources and further reading

This is general information for the 2026/27 UK tax year, not personal tax advice; speak to a Chartered Tax Adviser about your own position.

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