Turkey floats new investment law including exporters' tax cut

Official Turkey Investment Update

Turkey’s New Investment & Tax Regulation Is Now Official: 20-Year Foreign Income Exemption, Asset Repatriation & Citizenship Opportunity

Turkey has officially introduced a new investment-focused tax regulation. The law has been published in the Official Gazette and entered into force, creating important advantages for qualifying new residents, international investors, entrepreneurs and companies using Turkey as a regional base.

Istanbul: business access, lifestyle and long-term investment positioning

20 years of income tax exemption on qualifying foreign-source income for eligible new residents

31.07.2027 deadline for notifying qualifying foreign assets under the asset repatriation framework

72 months maximum installment period for certain public receivables under the new regulation

$400K minimum qualifying real estate investment route for Turkish citizenship

What Has Become Official?

Turkey’s new tax and investment regulation has officially entered into force after being published in the Official Gazette. The regulation includes measures related to foreign-source income, asset repatriation, public receivables, qualified service centers and Istanbul Finance Center incentives.

20-Year Foreign Income Exemption Eligible individuals who become tax residents in Turkey may benefit from income tax exemption on qualifying foreign-source income and gains for 20 years, provided they meet the legal conditions.

Asset Repatriation Until 31 July 2027 Individuals and companies can notify foreign assets such as money, gold, foreign currency, securities and other capital market instruments to Turkish banks or intermediary institutions until 31 July 2027.

No Tax Inspection for Notified Assets For qualifying assets notified within the legal period, no tax inspection or tax assessment will be carried out regarding the notified amounts.

Istanbul Finance Center Incentives Tax and fee incentives for qualified institutions operating in the Istanbul Finance Center have been extended, strengthening Istanbul’s position as a regional financial hub.

Key Official Measures

The new regulation is no longer only an announcement or expectation. It has been published in the Official Gazette and entered into force. For international investors, the most important points are the 20-year foreign income exemption, asset repatriation opportunity and stronger incentives for international business activity in Turkey.

20 Years Without Turkish Income Tax on Qualifying Foreign Income Individuals who are considered resident in Turkey can benefit if they had no residence and no tax liability in Turkey during the last 3 calendar years before becoming resident in Turkey.

Foreign Asset Repatriation Real persons and legal entities can notify foreign-held money, gold, foreign currency, securities and other capital market instruments to banks or intermediary institutions in Turkey until 31 July 2027.

Tax Security for Notified Assets Amounts notified under the framework will not be subject to tax inspection or tax assessment regarding those notified assets, provided the conditions of the law are followed.

Public Debt Installment Period Extended For certain public receivables, the maximum installment period has been increased from 36 months to 72 months, and the unsecured deferment threshold has been increased to 1 million TL.

Qualified Service Center Incentives The regulation introduces income tax advantages for qualified service personnel, supporting Turkey’s role as a base for international service operations.

Istanbul Finance Center Until 2047 The 100% corporate tax deduction for qualifying financial activities in the Istanbul Finance Center has been extended until 2047, while certain financial activity fee exemptions have been extended from 5 years to 20 years.

Who Can Benefit?

Investor / Person Type	Official Advantage	Why It Matters
Qualifying new residents relocating to Turkey	20-year income tax exemption on qualifying foreign-source income	Attractive for entrepreneurs, investors, professionals and high-net-worth individuals with income abroad
Individuals or companies with assets abroad	Notification opportunity until 31 July 2027	Creates a structured path to bring capital, foreign currency, gold or securities into Turkey
Companies using Istanbul as a financial base	Extended Istanbul Finance Center tax and fee incentives	Strengthens Istanbul as a regional hub for finance, trade and international operations
Qualified service centers	Income tax advantages for qualified personnel	Supports service exporters, regional headquarters and international business operations
Real estate investors	Property ownership, rental potential and citizenship planning can be combined	Turkey remains attractive for lifestyle, investment diversification and citizenship planning

Example Investor Scenarios

New Resident With Foreign Income

Foreign-source income $300,000

Turkish income tax under the exemption 0%

Duration 20 years

Investor benefit
Long-term tax planning

Investor Bringing Assets to Turkey

Eligible assets abroad Money, gold, FX, securities

Notification deadline 31 July 2027

Tax inspection on notified amounts No, if conditions are met

Investor benefit
Capital mobility

Istanbul-Based Business Setup

Business focus Finance / services / regional base

Location advantage Istanbul Finance Center

Incentive horizon Until 2047 for qualifying activities

Investor benefit
Regional headquarters potential

Turkish Citizenship Through Real Estate

For investors who want to combine relocation planning, property ownership and long-term investment, the Turkish citizenship by real estate route remains one of the most practical options.

By purchasing qualifying real estate, investors can combine potential rental income, capital preservation, lifestyle benefits and citizenship planning in one structured transaction.

USD 400,000 Minimum qualifying real estate investment for Turkish citizenship

Properties Suitable for Turkish Citizenship

Below are sample investment-style property options. For the latest available citizenship-suitable properties, contact TIMONDRO directly or visit our full property landing page.

From $90,000+

Modern Antalya Apartments

Suitable for investors looking for city access, rental potential and long-term Turkey planning.

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From $250,000+

Premium Sea View Residences

Comfortable residential options designed for long-term living and capital preservation.

View Details

From $400,000+

Citizenship-Focused Units

Selected property options for investors seeking citizenship eligibility and rental income potential.

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View All Citizenship Properties

Need Investment or Citizenship Guidance?

Contact TIMONDRO Property in Turkey for Turkish real estate investment, citizenship planning, relocation guidance and investor-friendly property options.

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Important note: The regulation has been published in the Official Gazette and entered into force. However, eligibility, application procedure and individual tax consequences depend on the final legal text, implementation rules and each investor’s personal situation. This article is for general information and marketing purposes only. Investors should receive professional legal and tax advice before making relocation, company, property or investment decisions.