Law No. 7582 — Official Guide
Turkey's 20-Year Tax Exemption
Everything you need to know about qualifying, applying, and what it means for your income.
Do you qualify?
Eligibility Checklist
You likely qualify if all of the following apply to you.
You have not been a Turkish tax resident in the past 3 years
Your income is foreign-sourced — earned outside Turkey
You can obtain a Turkish residence permit
You will transfer your income to Turkey through the banking system
You apply for exemption status within 3 months of your residence permit
Meeting these criteria makes you eligible to apply — final approval is subject to the Turkish Revenue Administration's assessment.
How it stacks up
Turkey vs the Alternatives
How Law No. 7582 compares to the world's most popular tax-friendly residency programs.
| Turkey | Portugal IFICI | Dubai | Malta | |
|---|---|---|---|---|
| Duration | 20 years | 10 years | Indefinite | Indefinite |
| Tax on foreign income | 0% | 20% flat | 0% | 15% min |
| Inheritance tax | 1% | 0–10% | 0% | 0% |
| Cost of living | Low | Medium | Very High | High |
| Setup complexity | Low | Medium | Medium | High |
Portugal's NHR regime ended in 2024 and was replaced by IFICI (20% flat on eligible income). All figures are approximate — verify with a qualified advisor before making decisions.
How to apply
Step-by-Step Guide
From eligibility check to approved status — the process most applicants follow.
Confirm your eligibility
Verify you have not been a Turkish tax resident in the 3 years prior to application. Check your records and consult a tax advisor if unsure.
Obtain a Turkish residence permit
Apply at the nearest Provincial Directorate of Migration Management (İl Göç İdaresi). Digital nomad visas, family permits, and short-stay permits all qualify.
Register with the Turkish tax authority
Visit your local Tax Office (Vergi Dairesi) to obtain a Turkish tax identification number (Vergi Kimlik Numarası). This is required before applying for the exemption.
Apply for the exemption
Submit your exemption application to the Tax Office within 3 months of your residence permit approval. A licensed Turkish CPA (Mali Müşavir) can handle this on your behalf.
Transfer income through Turkish banks
Your foreign income must be transferred to Turkey via the formal banking system to qualify. Keep records of all transfers — required for your annual declaration.
File your annual declaration
Submit an annual income declaration (Gelir Vergisi Beyannamesi) each year. Your advisor ensures the exemption is correctly applied and all documentation is in order.
FAQ
Frequently Asked Questions
Law No. 7582, enacted by the Turkish Grand National Assembly in June 2026, grants a 20-year personal income tax exemption to foreign nationals who relocate to Turkey and earn income from sources outside Turkey. It is one of the longest and most generous personal tax exemption programs in the world.