Turkish Income Tax on Military Retired Pay and Social Security

Under the U.S.-Turkey tax agreement, Turkey may not tax U.S. Social Security, and may not tax military retired pay unless the retiree is a Turkish national or has Turkish immigrant status.

Also called: tax, income tax, tax treaty, military retired pay, Social Security, dual citizen, Türkiye.

For: Veteran or service member.

Where it applies

Written for the jurisdictions listed here.

TurkeyCountry

U.S. Social Security: never taxable in Turkey. Article 18(2) of the 1996 U.S.-Turkey income tax agreement makes payments under one country's social security legislation to a resident of the other, or to a U.S. citizen, taxable only in the paying country, and Article 1(4)(a) spares it from the saving clause. Military retired pay: exempt, with a condition. Article 19(2) makes a pension paid by a government in respect of services rendered to it taxable only in that country, unless the recipient is both a resident and a national of the other country. Article 1(3) lets Turkey tax its residents as if there were no agreement, and Article 1(4)(b) keeps the Article 19 exemption only for individuals who are neither Turkish citizens nor have Turkish immigrant status. A retiree who becomes a Turkish citizen or acquires Turkish immigrant status loses the agreement's protection and is taxed under Turkish law; ask a Turkish tax adviser how your residence permit is classified. VA disability compensation is not named in the agreement, and Turkey's treatment of it was not researched for this entry. It is exempt from U.S. tax under 38 U.S.C. 5301.

Thresholds

Thresholds for Turkish Income Tax on Military Retired Pay and Social Security
Gate	Rule
No rating requirement	The agreement turns on the kind of payment, nationality and immigration status, not on any disability percentage.
Turkish nationality or immigrant status changes the answer	Article 19(2)(b) shifts retired pay to Turkey for a Turkish national resident there, and Article 1(4)(b) withdraws the exemption from anyone with Turkish immigrant status.

Sources

U.S.-Turkey income tax agreement (1996)Official

Updated

Last updated 2026-10-02.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.