The exemption at a glance
20 years: full exemption on foreign income, counted from your own date of residence.
1% inheritance tax: a flat rate, replacing the progressive 1–10% tariff.
No cost: no entry fee and no minimum investment.
3 years: the clean look-back period that decides eligibility.
Who qualifies
All three conditions must be met at the same time (Repeated Article 20/D of the Income Tax Law):
Resident in Türkiye. You have a domicile in Türkiye or spend more than six months here in a calendar year. Foreign nationals need a residence or work permit; Turkish citizens do not.
No domicile in the previous three calendar years. A family home, summer house or property in Türkiye is not a domicile by itself; the test looks at where your centre of life actually was.
No tax liability in the previous three calendar years. Wages, commercial or self-employment income in Türkiye during that period rules you out, even wages taxed only through employer withholding.
A past Turkish tax liability that arose only from rent, interest, dividends or capital gains does not disqualify you, and neither does a business you start after you arrive.
What is exempt and what is still taxed
| Exempt for 20 years: income earned outside Türkiye | Still taxable: income sourced in Türkiye |
|---|---|
| Wages for work performed abroad | Wages from a Turkish employer |
| Dividends from foreign companies and interest on foreign accounts | Dividends from a Turkish company |
| Capital gains on foreign securities, property and shares | Rent from property in Türkiye |
| Rent from property abroad and foreign pensions | Work physically carried out in Türkiye, even for a foreign client |
| Royalties, and business or professional income carried on abroad |
The source of income is decided by where the activity takes place, not where the client is. No tax return is filed for exempt income. In return, related expenses cannot be deducted and foreign taxes cannot be credited in Türkiye. Borderline cases should be documented before filing.
How to apply
You must apply to your tax office for an Exemption Certificate. If you miss the deadline, the right is lost, even if you meet every condition.
| You became resident in | Apply by |
|---|---|
| January to October | 31 December of the same year |
| November or December | The end of February of the following year |
The 20-year period starts on your own date of residence: if you move in 2027, you are covered until 2047. The law sets no closing date for new arrivals.
How Türkiye compares
| Regime | Duration | Annual cost | Minimum investment | Clean-years test | Inheritance |
|---|---|---|---|---|---|
| Türkiye | 20 years | None | None | Last 3 calendar years | 1% flat |
| Italy | 15 years | EUR 300,000 | None | 9 of last 10 years | Italian assets only |
| Greece | 15 years | EUR 100,000 | EUR 500,000 | 7 of last 8 years | No provision |
| Portugal (IFICI) | 10 years | No fixed fee | None | Last 5 years | No provision |
Portugal's IFICI applies a 20% flat rate only to eligible Portugal-source professional income, and the former NHR regime closed to new applicants in 2025. Dubai levies no personal income tax at all, but has no comparable treaty network or succession planning layer.
Points to check before you move
Dual residency: ties you keep in your old country can give it the taxing right back under a treaty tie-breaker rule. Crossing 183 days in Türkiye is rarely enough on its own.
Exit tax: countries such as Germany, the Netherlands and the UK can tax unrealised gains when you leave. That charge may exceed the Turkish saving and cannot be undone afterwards.
Continued residence: if you end your Turkish residence, the exemption stops for the remaining years. Citizenship alone does not keep it alive.
A new regime: there is no advance ruling procedure yet, and a certificate cancelled on review brings back tax, penalties and interest.
The current asset amnesty, open for declarations until 31 July 2027, can be planned alongside the exemption.
Frequently asked questions
Do I need to invest or pay a fee?
No. There is no application fee, annual charge or minimum investment.
Does owning a home in Türkiye make me ineligible?
Not by itself. A family home, summer house or registered property does not count as a domicile; what matters is where your centre of life was in the previous three years.
Can Turkish citizens benefit?
Yes, if they meet the same three conditions. Unlike foreign nationals, they do not need a residence or work permit.
Is my Turkish salary covered?
No. Wages from a Turkish employer and work physically done in Türkiye are Turkish-source income and taxed under the normal rules.
Legal basis: Law No. 7582 (Official Gazette of 4 June 2026, No. 33270); Repeated Article 20/D of Income Tax Law No. 193; Article 16 of Inheritance and Gift Tax Law No. 7338; General Communiqué on Income Tax Serial No. 333 (4 July 2026).
Planning a move to Türkiye?
Level International prepares your eligibility file, handles the certificate application, classifies your income by source and coordinates exit-tax and succession planning with your adviser at home.
This page provides general information and is not legal or tax advice. Every situation is different; talk to us before you act.