Türkiye

Tax in Türkiye for new residents (2026 law)

Türkiye's major 2026 tax changes for people becoming resident, and the main taxes you should know.

1 min read Updated

Contents
  1. The new regime at a glance
  2. Other main taxes
  3. Who benefits?
  4. Frequently asked questions

With Law 7582 (published in the Official Gazette on 4 June 2026), Türkiye created a special tax regime to attract new residents: a 20-year exemption from income tax on foreign income for people who have not been resident or taxpayers in Türkiye in the previous 3 years, an asset amnesty for bringing wealth into Türkiye, and a 1% cap on inheritance tax.

The new regime at a glance

ItemDetails
Foreign-income exemption20 years, for new residents with no Turkish tax residence in the previous 3 years
Asset amnestyBringing foreign assets into Türkiye from 4 June 2026 to 31 July 2027
Inheritance taxCapped at 1%
Income earned in TürkiyeUnder the general income tax rates

Other main taxes

  • Corporate tax: 25%
  • VAT: 20% standard
  • Property title transfer fee: 4%
  • Annual property tax: 0.1% to 0.2%
  • Rental income: subject to income tax; an annual return is required.

Who benefits?

  • People with income or assets outside Türkiye who want to become resident.
  • Investors becoming Turkish citizens through property or investment.
  • People planning a lawful transfer of assets into Türkiye.

Check the implementing details and conditions for your case with a tax adviser before planning.

Frequently asked questions

Who qualifies for Türkiye's 20-year tax exemption?

People who become resident in Türkiye after having no Turkish residence or tax liability in the previous 3 years; the exemption covers foreign income only.

When does the Turkish asset amnesty end?

It runs from 4 June 2026 to 31 July 2027.

What is the corporate tax rate in Türkiye?

25% on company income.

This guide is general information, not personal tax advice; based on Law 7582 and the position in October 2026.

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