Personal income derived from artistic or sports activities performed in Türkiye may be taxed in this country. However, the tax paid in Türkiye can be deducted from the tax calculated on the income to be declared in the United States, where the individual is primarily resident. Moreover, if the income from such activities performed by an artist or athlete is accrued not to the artist or athlete themselves but to another person, this income, notwithstanding the provisions of Articles 7 (Business Profits) and 14 (Independent Personal Services) of the USA-Türkiye DTA, may be taxed in the country where the activities are performed (in Türkiye).

A person other than an individual or a company

Individual

Company