Other Turkish debt securities - relief at source - rates, eligibility, documentation, deadlines etc.

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.