Foreigners obtain a tax number in Türkiye free of charge: online via the Interactive (Digital) Tax Office (with a valid passport + a Turkish phone number) or in person at any tax office (with the original passport and a photocopy, in ~10-15 minutes). Newcomers are issued a 10-digit potential tax identification number; for those with a valid residence permit, the 11-digit foreigner ID number starting with 99 is used as the tax number as well, and a separate application is usually not required.
What Is a Tax Number, Why Is It Needed?
A tax number is a registration number that identifies a person in financial and official transactions in Türkiye. For Turkish citizens this function is served by the national ID number; for foreigners, a separate tax identification number (TIN) comes into play. From opening a bank account to title-deed transfer, from buying a vehicle to notary transactions and utility subscriptions, this number is requested in many everyday transactions.
For foreigners there are two main situations, and which one applies depends on your status in Türkiye: the potential tax identification number given to newcomers who do not yet have a residence permit, and the foreigner ID number starting with 99 that already exists for those with a valid residence permit. Below we explain each separately.
Potential Tax Identification Number: For Newcomers
Foreigners who do not yet have a residence permit or foreigner ID number in Türkiye obtain a potential tax identification number in order to carry out their financial transactions. This is a 10-digit number, and the reason it is called “potential” is that the person is not yet a full taxpayer in Türkiye — if a tax liability arises later, the number can turn into a permanent status.
This number makes it possible to prepare even before settling in Türkiye: it opens the way to steps such as opening a bank account, title-deed and notary procedures, and buying a vehicle. As long as you have a valid passport, in most cases it can be obtained without coming to Türkiye.
For Residence-Permit Holders: The 99 Number Is Your Tax Number
Here is a critical point that many foreigners do not know and that leads them to apply a second time unnecessarily: if you have a valid residence permit, your 11-digit foreigner ID number starting with 99 is used as your tax number as well. For the large majority of bank, title-deed, notary and similar transactions this number is sufficient; obtaining a potential tax identification number separately is usually not necessary.
So in practice the process works like this: if you have not obtained a residence permit → you get a potential tax identification number; if you have obtained a residence permit → the 99 number already in your hands serves the function of a tax number. When there is hesitation about which number is requested, it is safest to confirm with the relevant institution (bank, land registry office, notary) which number it requires. For details about the foreigner ID number itself: Foreigner ID Number.
How to Get It? — Online and In Person
The potential tax identification number can be obtained in two ways. Both are free:
| Method | How | Required |
|---|---|---|
| Online | An application form is filled out via the Interactive (Digital) Tax Office, a passport image is uploaded; the number is generated. | Valid passport + Turkish phone number |
| In person | You go to any tax office; at the registration desk the number is usually issued in ~10-15 minutes. | Original passport + photocopy of the ID page |
If you do not have a Turkish phone number for the online application, the in-person route is always open. When the application is approved, the system generates the number and it can usually be obtained as a document (PDF). For the official application and up-to-date information: Revenue Administration — Digital Tax Office.
These figures and steps may be updated from time to time depending on the administration’s practice; before applying it is useful to confirm the current guidance of the relevant tax office.
In Which Transactions Is It Needed?
The tax number (or the 99 number that takes its place) is requested at many points of financial and official life in Türkiye:
- Opening a bank account and banking transactions
- Title-deed transactions — purchase, sale and transfer of real estate
- Buying a vehicle and notary sale transactions
- Subscriptions — electricity, water, natural gas, internet
- Payment of fees and taxes, residence-permit fees
- In general, financial transactions with official institutions
This list explains why the tax number is seen as the “first practical step in Türkiye”: many processes require the person to be identified in the system by a tax number. Especially in real-estate purchases, obligations such as the annual property tax and transfer taxes also arise with this number.
Commonly Confused Points
Foreigners most often hesitate on the tax number at the following points:
- “Are the tax number and the foreigner ID number the same thing?” For residence-permit holders the 99 number serves the function of a tax number; it is not a separate identity document, but two functions of the same number.
- ”Does getting a tax number make me a tax debtor?” The existence of the number alone does not create a tax liability; the liability arises depending on the transaction carried out (for example, property ownership, commercial activity).
- ”Are the residence permit and the tax number the same process?” No. The tax number is a financial registration; the residence permit is the right to legal stay in Türkiye. They are different institutions and different processes, but once the residence permit is obtained your ID number also takes on the function of a tax number.
Getting a tax number is technically a simple and free step. What truly matters is where this step stands within a larger picture: for a foreigner who wants to establish a lasting order in Türkiye, the sequence — which number, which permit, in which order to obtain — determines the healthy progress of the process. Setting up this sequence correctly and taking on the document-and-process coordination is our work; you carry your process forward without going from door to door one by one. To clarify where to start in your settlement process in Türkiye: Residence Permit Consultancy.