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Taxation

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Taxation

The taxation of the income on VIOP contracts are given in the table below.

 Withholding TAX (WHT)Banking and Insurance Transactions TAX (BITT)
TAXATION OF INCOME ON VIOP CONTRACTSIndividual InvestorsCorporate Investors*BITT taxpayers
ResidentNon-ResidentResident Capital Companies (limited liability companies and joint stock companies) and Investment FundsNon-Resident Capital Companies (limited liability companies and joint stock companies) and Investment Funds
The income generated from the positions in the contracts written on Equity and Equity Index0%0%0%0%Within the scope of exemption.
The income generated from the positions in all other contracts10%10%0%0%Within the scope of exemption.

* All other Resident and Non-Resident Companies are subject to %10 WHT.