Corporation tax for limited liability and joint stock companies in Turkey is 22 %. In addition, individuals are obliged to pay income tax on the earnings they earn during the year. Personal income rate is between 15% -35%. Turkey, as well as foreign investors and their home countries party to the agreement to prevent double payment of taxes in Turkey is a country. This is the number of countries party to the agreement and to invest in Turkey is becoming increasingly easier. However, tax exemptions are offered to foreign investors by the government in various periods.