Short answer: Turkey's new tax regime is a 20-year income tax exemption for foreign-source income under Income Tax Law repeated Article 20/D, added by Law 7582 (Resmî Gazete, 4 June 2026). It applies to individuals who become Turkish tax resident on or after 1 January 2026, had no Turkish domicile or disqualifying tax liability in the previous three calendar years, and obtain a tax office certificate; anyone who became resident from January to October 2026 must apply by 31 December 2026. Turkish-source income stays taxable, and whether a remote salary for work done in Turkey is covered is not settled.
If you became Turkish tax resident during 2026 and want this exemption, the date that matters is 31 December 2026, or 28 February 2027 if residence began in November or December 2026. An official example refuses a late application; no text offers a second chance.
This guide rests on the law in the Resmî Gazete, Income Tax General Communiqué No. 333 and guide No. 616 of the Revenue Administration (GİB, Gelir İdaresi Başkanlığı), read in Turkish on 5 November 2026. The regime is an income tax rule, not a residence or immigration route: permits are a separate matter for the Presidency of Migration Management (opens in a new tab). It is general information, not tax advice.
Turkey new tax regime: who qualifies
An individual must meet all of these conditions; a company never qualifies (Communiqué 333, Article 3(10)).
| Condition | What the text requires |
|---|---|
| Resident from 1 January 2026 | Deemed settled in Turkey on or after that date and on the application date: domicile, or more than six months' continuous stay in a calendar year (see tax residency rules). |
| No domicile in the look-back | No Turkish domicile (ikametgah) in the last three calendar years before becoming resident. |
| No tax liability in the look-back | No Turkish tax liability in those years. Liability from rent, investment income or value-increase gains does not count (Art. 20/D, second paragraph). |
| Certificate | Apply in time and receive the Foreign Income Exemption Certificate (İstisna Belgesi, Communiqué Annex 1). |
| Facts | Result |
|---|---|
| Resident 12 July 2026, applied 1 December 2026, no Turkish domicile or tax liability in 2023 to 2025 | Certificate issued |
| Resident 2 March 2028, applied 1 May 2030 | Refused: late |
| Left Turkey 10 November 2024, domicile back in 2027 | Refused: 2024 falls inside the look-back |
| Filing Turkish rent returns since May 2026, resident 12 May 2028 | Rental liability is no obstacle |
| Withheld wages from one employer in Turkey in 2026, resident 23 July 2028 | Refused: wages are not in the carve-out |
The Istanbul tax directorate (İstanbul Defterdarlığı) ruled on 13 October 2026 (E-62030549-120-1372289, text as published by Alomaliye) that a Turkish citizen's Turkish address in the look-back years is no breach if they document a work or residence permit and more than six months abroad in those years, plus settling in Turkey from 1 January 2026. A ruling answers one taxpayer's facts.
The exemption certificate: how and when to apply
Apply to the tax office with authority over you by the end of the calendar year in which you became resident, or by the end of February of the next year if residence began in the last two months of a year (Communiqué 333, Article 3(4)).
| Became resident | Apply by |
|---|---|
| 1 January to 31 October 2026 | 31 December 2026 |
| 1 November to 31 December 2026 | 28 February 2027 |
- What the office checks: that you are resident, that the look-back is clean and that the application is on time.
- What you file: a petition (dilekçe); the Communiqué prescribes the certificate but no application form or document list, so ask the office. The October ruling expects dates and time abroad to be documented. You may also need a Turkish tax number.
- What you receive: a one-page letter with no start or end date, warning that you answer for lost tax, penalties and interest if facts differ from your petition.
- Language: guide No. 616 is in Turkish; GİB's English landlord guidebook (opens in a new tab) (February 2026) says the 189 phone line is Turkish only and gives infovimer@gelirler.gov.tr for questions in English.
What the exemption covers and what stays taxable
Only income earned outside Turkey is exempt; Turkish-source income stays taxable, and exempt income is left off the return.
GİB's example, reworded (the amounts are GİB's): a holder earns TRY 600,000 rent from a property in Istanbul, TRY 500,000 dividend from a Turkish company, TRY 900,000 dividend from a Spanish company and TRY 800,000 rent from a property in Monaco. The TRY 1,700,000 of foreign income is exempt and stays off the return. The TRY 1,100,000 of Turkish income is not exempt and is declared if its own filing conditions are met.
| Point | Rule |
|---|---|
| Expenses | Costs of exempt income cannot reduce taxable income. |
| Foreign tax | Tax paid abroad on exempt income earns no Turkish credit. A resident outside the regime declares foreign income and can claim the Article 123 credit instead. |
| Work done in Turkey | Communiqué Example 10: an engineer working in Turkey who advises clients resident abroad on their investments in Turkey has self-employment income that is not exempt. |
| Inheritance | A 1% inheritance tax rate applies during the 20-year period (paragraph added to Law 7338 Art. 16 by Law 7582 Art. 2). It covers inheritance (veraset) only, not gifts; see inheritance and gift tax. |
| Failed conditions | The certificate is cancelled and the tax is collected with late interest and a tax loss penalty (Tax Procedure Law Art. 344): one times the lost tax, three times in Article 359 cases, 50% more for unregistered business. In Example 12, an unregistered business found in 2027 cancels it back to the residence date. |
Remote salaries and other points not yet settled
No text read on 5 November 2026 says a salary for work physically done in Turkey counts as foreign-source under Article 20/D, so do not assume it does.
Communiqué 333 mentions wages only in Example 6, on wages earned before residence, and guide No. 616 is silent on remote salaries. Article 20/D does not define "outside Turkey". Article 7(3)(a) of the Income Tax Law treats wages as earned in Turkey when the work is performed there, but it speaks of limited taxpayers. Example 10 reasons from the place of service, yet it concerns self-employment and investments in Turkey. KPMG Turkey's blog (opens in a new tab) (7 August 2026) reads pay for duties performed in Turkey as taxable, but that is commentary.
A separate wage exemption exists in Article 23/14. GİB's February 2026 wage guide requires all of these: a non-resident corporate employer with no income-earning activity in Turkey; a wage; funding from foreign earnings; payment in foreign currency; and no expense entry in the employer's Turkish accounts. Foreign-employer wages outside it go on an annual return. For your own facts, you can request a written ruling (özelge) under Tax Procedure Law Article 413. Self-employed relief under Article 89/13 is in the freelancer and digital nomad guide.
| Question | What the texts say |
|---|---|
| When do the 20 years start? | The law gives no start date and Annex 1 has none. Example 12 cancels a certificate as of the residence date, which suggests that date without saying so. |
| What if a holder leaves and returns? | A former resident is outside Turkish tax on foreign income (Communiqué Art. 6), but nothing says whether the clock pauses or the look-back applies again. |
| Which date is the residence date? | Not defined. The October ruling was asked and did not confirm the date offered. |
| Controlled foreign companies | Corporate Tax Law Art. 7 can tax full taxpayers, individuals included, on profits of foreign companies they control. Communiqué 333 does not mention it. |
| Treaty claims abroad | GİB's residence certificate petition states the applicant is taxed on worldwide income. No text says how GİB or a foreign authority treats a holder exempt on foreign income. |
| Who gets the 1% rate? | The law says transfers "from those who benefit"; GİB's brochure No. 617 gives no example, so it is unclear whether the rate covers what a holder inherits, leaves, or both. |
Turkey tax amnesty: the asset disclosure scheme
What people call the Turkey tax amnesty in 2026 is the voluntary asset disclosure (varlık barışı in the Turkish press) in Corporate Tax Law temporary Article 19 (Law 7582 Art. 10), open until 31 July 2027; it is separate from the 20-year exemption.
- Scope: money, gold, foreign currency, securities and other capital market instruments held abroad, or held in Turkey but missing from legal books, notified to a Turkish bank or broker.
- Timing: foreign assets must reach a Turkish bank or broker account within two months of the notice. The President may extend 31 July 2027 in steps of up to six months, for up to one year.
- Effect: no tax audit or assessment on the declared amounts, but measures under other legislation are unaffected (paragraph 8). The protection is lost if conditions fail and does not reach an audit already begun.
| Commitment to hold in time deposits, government domestic debt, lease certificates or venture capital funds | Notice 4 Jun to 31 Dec 2026 | 1 Jan to 31 Jul 2027 |
|---|---|---|
| None | 5% | 5.5% (see below) |
| At least 1 year | 4% | 4.5% |
| At least 2 years | 3% | 3.5% |
| At least 3 years | 2% | 2.5% |
| At least 4 years | 1% | 1.5% |
| At least 5 years | 0% | 0.5% |
If the date is extended, later notices pay one point above the first column. The law adds the half point to "these rates" right after the commitment rates, and the Communiqué's only example moves 4% to 4.5%; none shows 5% rising, so confirm that row with the bank. Law 7582 writes off no tax debts; its Article 1 widens the instalment period in Collection Law 6183 Art. 48 from 36 to 72 months. The latest general tax debt restructuring found (5 November 2026) is Law No. 7440 (opens in a new tab) (Resmî Gazete, 12 March 2023). Nothing here suggests using the scheme, which changes no duties abroad; take legal and tax advice.
Is Turkey tax free? How much is tax free?
No: Turkey is not a tax-free country, and Article 20/D removes income tax only on the foreign-source income of people who qualify.
Turkish-source income stays taxable, with the 2026 tariff running from 15% to 40% (see Turkey income tax brackets), and consumer prices include VAT, usually 20%; the tourist refund on goods is in Turkey VAT and refunds. What is tax free is specific: the minimum-wage part of a salary, TRY 28,075.50 a month in 2026 (Article 23/18; highest wage only, with several employers), residential rent up to TRY 58,000 for 2026 for owners who can use that exemption (Article 21), and pensions from foreign social security institutions (Article 23/13), certificate or not. Turkish state pensions are in the pension guide.
Home-country tax and when to take advice
A Turkish exemption does not bind any other country, so your home country may still tax the same income and may still treat you as its resident.
- Citizens: the United States may tax its citizens as if the US treaty had not come into effect (treaty Art. 1(3)).
- Former home country: it applies its own residence test; if both countries claim you, a tax treaty, where one exists, has a tie-breaker. The UK–Turkey agreement (Art. 4(2)), for example, tests permanent home, center of vital interests, habitual abode, then nationality.
See a tax adviser in both countries before relying on the regime, above all with a remote salary, a controlled foreign company, a Turkish address in the look-back or a possible departure within the 20 years. This guide does not advise on timing a move or meeting the look-back.
Frequently asked questions
What is Turkey's new tax regime?
A 20-year income tax exemption on foreign-source income (Income Tax Law repeated Article 20/D) for people who become Turkish tax resident from 1 January 2026 with no Turkish domicile or disqualifying tax liability in the previous three calendar years.
What is the deadline for the exemption certificate?
The end of the calendar year in which you became resident, or the end of February of the next year if residence began in November or December. For residence that began between 1 January and 31 October 2026, that means 31 December 2026.
Is a remote salary from a foreign employer exempt under Article 20/D?
Not settled. No official text read on 5 November 2026 addresses it, and Communiqué 333's example on services performed in Turkey points against assuming so. Ask for a written ruling or take tax advice.
Is there a tax amnesty in Turkey in 2026?
There is a voluntary asset disclosure under Corporate Tax Law temporary Article 19, open until 31 July 2027, at rates from 0% to 5% before the 2027 increases. It is separate from the 20-year exemption and is not a write-off of tax debts.
Sources
- Resmî Gazete: Law No. 7582, adopted 21 May 2026, issue 33270 of 4 June 2026 (Turkish) (opens in a new tab)
- Resmî Gazete: Income Tax General Communiqué No. 333, issue 33300 of 4 July 2026 (Turkish) (opens in a new tab)
- Resmî Gazete: Communiqué 333 Annex 1, the exemption certificate (Turkish) (opens in a new tab)
- GİB guide No. 616 on the foreign income exemption, September 2026, copy hosted by Alomaliye (Turkish) (opens in a new tab)
- Resmî Gazete: General Communiqué on Bringing Certain Assets into the Economy No. 1, 4 July 2026 (Turkish) (opens in a new tab)
- Mevzuat: Income Tax Law No. 193, Arts. 3 to 7, 20/D, 21, 23 and 123 (Turkish) (opens in a new tab)
- Mevzuat: Tax Procedure Law No. 213, Arts. 344 and 413 (Turkish) (opens in a new tab)
- Mevzuat: Corporate Tax Law No. 5520, Art. 7 and temporary Art. 19 (Turkish) (opens in a new tab)
- Mevzuat: Inheritance and Gift Tax Law No. 7338, Art. 16 (Turkish) (opens in a new tab)
- GİB: Tax guide for wage earners, No. 586, February 2026, Art. 23/14 conditions (Turkish) (opens in a new tab)
- GİB: Inheritance and gift tax brochure No. 617, September 2026 (Turkish) (opens in a new tab)
- GİB: The Guidebook on Rental Incomes for Non-Resident Taxpayers, No. 596, February 2026 (English) (opens in a new tab)
- Istanbul tax directorate ruling E-62030549-120-1372289, 13 October 2026, as reproduced by Alomaliye (Turkish) (opens in a new tab)
- IRS: United States-Turkey income tax treaty, Art. 1(3) (opens in a new tab)
- GOV.UK: UK-Turkey double taxation agreement, signed 19 February 1986, in force 26 October 1988, Art. 4 (opens in a new tab)
This guide is general information, not investment, legal or tax advice. Amounts, rates and rules in Turkey change often: check the date given for each figure and the official source before you rely on it, and ask a licensed adviser about your own situation. Sources, checks and corrections: see the editorial policy.