Natural persons who earn one of or all of those kinds of income are subject to Individual Income Tax. Those people who obtain these kinds of income are Individual Income Tax payers.
An individual in Turkey is liable for tax on his income as an employee and on income as a self-employed person. In the case of an individual who answers the test of a "permanent resident", the tax will be calculated on his income earned in Turkey and overseas. A foreign resident who is employed in Turkey pays tax only on his income in Turkey.
To be considered Turkish resident, residence of over 6 months in Turkey during any calendar tax year must be established. A foreigner who spends less than a continuous period of six months in Turkey during a calendar year and whose customary home is not in Turkey or who, although staying for more than six months, has come to Turkey for a specific and temporary assignment (e.g. businessman, expert, press or radio, TV correspondent) is regarded as non-resident and is taxed only on his income from employment in Turkey.