Tam mükellefiyet (“full taxpayer” status) attaches to anyone settled in Türkiye — by domicile or by more than six months’ continuous presence in a calendar year — and brings worldwide income into scope. A single year of full liability inside the three-year lookback destroys Law 7582 eligibility, which is why the distinction from limited liability (dar mükellefiyet) matters so much.
Tam mükellefiyet
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