Rate
—
Duration
20 years
Prior non-residency
3 years
required before applying
Standard top income tax
40.0%
Turkey, without the regime
Overview
- Regime
- Foreign-source income exemption (Law No. 7582)
- Country
- Turkey
- Type
- Exemption
- Status
- Active
- Effective from
- Jan 1, 2026
- Expires on
- —
Details
- Summary
- Twenty-year income tax exemption on qualifying foreign-source income and gains for new Turkish tax residents.
- Eligibility
- Individuals who become tax resident in Turkey on or after 1 January 2026, with no Turkish domicile or tax liability in each of the three preceding calendar years (limited exceptions for certain Turkish-source passive income).
- Benefits
- Foreign-source income and gains exempt from Turkish PIT for 20 years; no annual declaration required for exempt income.
- Requirements
- Apply to the competent tax office for an exemption certificate under Income Tax General Communiqué No. 333; Turkish-source income remains fully taxable.
- Limitations
- Employment or commercial tax liability in Turkey during the lookback period generally disqualifies; foreign taxes not creditable against Turkish tax on Turkish-source income.
- Income types covered
- Foreign-source income and gains
- Duration details
- 20 years from becoming resident
View source PwC Turkey 2026; Law No. 7582