Yes, foreigners are generally subject to taxes in Turkey. The tax system in Turkey applies to all individuals who are tax residents in the country, regardless of their nationality. A tax resident is an individual who has lived in Turkey for more than 183 days in a calendar year.

If you are a tax resident in Turkey, you are subject to tax on your worldwide income and wealth. This means that you are required to report and pay tax on any income or assets you have outside of Turkey as well as in Turkey. The tax rate for individuals in Turkey ranges from 15% to 35%, depending on your income level.

If you are not a tax resident in Turkey, you are generally only subject to tax on your income or assets in Turkey. This means you are only required to report and pay tax on any income or assets you have in Turkey, not on income or assets outside the country.

It is important to note that Turkey's tax laws and rates may change from time to time. It is recommended to consult with a tax professional or a lawyer in Turkey for more information on your specific tax obligations as a foreigner in Turkey.