Royalty
| TAX RATES TAKEN BY THE RESOURCE STATE FROM ROYALTIES BASED ON DOUBLE TAXATION TREATIES BETWEEN TURKEY AND SOME OTHER COUNTRIES | |
| COUNTER PARTY STATE | TAX RATE (%) |
| 1. AUSTRIA (REVISED) | 10 |
| 2.NORWAY (REVISED) | 10 |
| 3. HOLLAND | 10 |
| 4. ENGLAND | 10 |
| 5. FRANCE | 10 |
| 6. GERMANY (NEW) | 10 |
| 7. SWEDEN | 10 |
| 8. BELGIUM | 10 |
| 9. ITALY | 10 |
| 10. JAPAN | 10 |
| 11. U.A.E | 10 |
| 12. HUNGARY | 10 |
| 13. KAZAKHSTAN | 10 |
| 14. INDIA | 15 |
| 15. REPUBLIC OF CHINA | 10 |
| 16. U.S.A | 5-10 |
| 17. UKRANIA | 10 |
| 18. RUSSIA | 10 |
| 19. CZECH REPUBLIC | 10 |
| 20. SPAIN | 10 |
| 21. LUXEMBURG | 10 |
| 22. SUDAN | 10 |
| 23.QATAR(REVİZED) | 10 |
| 24. IRELAND | 10 |
| 25. NEW ZEALAND | 10 |
| 26. CANADA | 10 |
| 27. SWITZERLAND | 10 |
| 28. AUSTRALIA (V) | 10 |
| 29. MALTA (VI) | 10 |
This publication has been prepared for informational purposes only. None of information contained in this publication shall constitute legal, tax, accounting advice.