Who it fits
Entrepreneurs, investors and families with income from abroad (dividends, interest, business profits, capital gains) who are planning a move to Türkiye.
What usually matters
- Introduced by Law No. 7582, which added Article 20/D to the Income Tax Code, for people who settle in Türkiye from 1 January 2026.
- You must not have been resident, or liable to income tax, in Türkiye in the three calendar years before you move.
- Foreign-source income is exempt for 20 years. Income earned in Türkiye is taxed as normal.
- Exempt foreign income does not have to be declared in Türkiye, but you must obtain an exemption certificate from the tax office.
- Inheritances received during the 20-year period are taxed at a flat 1%.
In 2026 Türkiye introduced a regime for new residents, similar to the “non-dom” systems used elsewhere. People who become tax resident in Türkiye and meet the conditions can receive their foreign income free of Turkish income tax for 20 years.
How we plan it
- Eligibility check. We look at your residence and tax history over the last three years, your sources of income and your current tax residence.
- Residence in Türkiye. We arrange the right residence status, which can come through property ownership or citizenship by investment, and a home.
- Exemption certificate and filings. We apply to the tax office on time and set up your Turkish tax affairs with our partner advisers.
- The other side. Leaving your current country of tax residence correctly matters as much as arriving in Türkiye, so we coordinate both.
Worth knowing
The exemption covers individuals, not companies. If the conditions turn out not to have been met, the unpaid tax is collected with penalties and interest. The implementing regulation is still being finalised, so we confirm the details for every client with a Turkish tax adviser before any decision is made.
This page gives general orientation. The right route and the exact requirements are confirmed only after reviewing your file.
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