20 years of tax exemption on foreign income in Türkiye (Law 7582)

Since Law 7582, Türkiye has offered new residents a far-reaching benefit: 20 years of exemption from Turkish income tax — exclusively on foreign-source income. This page explains soberly what the rule covers, who can use it and which deadlines decide everything.

What the law regulates

Law 7582 (Official Gazette, 4 June 2026) added the repeated Article 20/D to the Turkish Income Tax Law (GVK). People who take up residence in Türkiye from 1 January 2026 and had neither residence nor income tax liability there in the previous 3 calendar years are exempt from Turkish income tax on their foreign-source income for 20 years.

The 20 years run individually, starting with the year you relocate. The rule targets people whose income arises abroad: digital nomads, owners of rental property abroad, investors with foreign dividends and remote entrepreneurs with foreign companies.

Foreign income only — Turkish income remains taxable

The exemption covers exclusively income earned abroad — for example rental income from properties abroad, dividends from foreign companies, or foreign capital gains and interest. Income earned in Türkiye — rent from Turkish property, salary from Turkish employment, profits from a trade or freelance work in Türkiye — remains taxable as usual.

Whether remote income from a foreign company qualifies as foreign-source income depends on the individual case. We examine this in the eligibility check together with our licensed SMMM partners.

İstisna Belgesi: application and deadlines

The exemption requires an İstisna Belgesi (exemption certificate) from the tax office. The details are regulated by Communiqué Serial No. 333 of 4 July 2026.

The application is due by the end of the year you relocate. If you relocate in November or December, the deadline is the end of February of the following year. Missing the deadline forfeits the exemption entirely — there is no second chance. This is exactly why deadline management is our core service.

The tax office decides on the certificate. We support you throughout the application process — we do not and cannot guarantee the outcome.

Further points worth knowing

During the exemption period, inheritance tax is reduced to 1%. Exempt foreign income is not declared in the Turkish tax return. Taxes paid abroad on exempt income cannot be credited in Türkiye. Double taxation treaties need to be considered for your individual situation — another point for the assessment by our SMMM partners.

Sources

• Law 7582, Official Gazette (Resmi Gazete) of 4 June 2026 — repeated Art. 20/D of the Income Tax Law (GVK Mükerrer 20/D)
• Communiqué Serial No. 333 (Tebliğ Seri No. 333) of 4 July 2026 — implementation rules for the İstisna Belgesi