In April we reported a proposed 20-year exemption from Turkish tax on foreign-source income. It is no longer a proposal.
- 21 May 2026: the Grand National Assembly approved the bill.
- 4 June 2026: it was published as Law No. 7582 in Official Gazette No. 33270 and entered into force.
- It sits in the Income Tax Law at GVK Mükerrer 20/D.
Who qualifies: people who had no domicile and no Turkish tax liability in the three calendar years before becoming Turkish tax resident.
What it covers: Turkish income tax on foreign-source income and gains, for 20 years. It applies to people deemed Turkish tax resident from 1 January 2026, so a move already made this year can fall within scope.
What it does not cover: Turkish-source income, which is taxed normally. It also does not stop your previous country taxing you; treaty interaction has to be checked against your own facts.
Still open: implementing guidance from the Revenue Administration (GİB) on how eligibility is evidenced and how the exemption is claimed.
We were slow to reflect this. Our guide described the measure as a proposal until 20 August 2026, and the error is recorded in our corrections log. The full explainer and the Foreign Income Tax Checker now reflect the enacted law.