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ARTICLE 19

U.S. Income Tax Treaty — Turkey Tax Treaty · 2026-10-03 edition · updated 2026-10-04 · United States

Government Service

  1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof, to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:

(i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.

  1. a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof, to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

  1. The provisions of Articles 15 (Dependent Personal Services), 16 (Directors' Fees), and 18 (Pensions and Annuities) shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

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▸Contents — U.S. Income Tax Treaty — Turkey Tax Treaty
U.S. Income Tax Treaty — Turkey Tax Treaty

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