One of the most generous tax regimes for new residents in the world
20
years tax-free
on foreign-source income
1%
inheritance & gift tax
for regime participants
0โ5%
wealth amnesty
until 31 July 2027
25% โ 12.5%
corporate tax
for manufacturing
Who Qualifies
๐
Resident from 2026
Turkish tax residency from 01 Jan 2026
๐
3 years abroad
No prior domicile or tax liability
๐
Rental is OK
Turkish property income doesn't disqualify
How It Compares
๐น๐ท Turkey โ 20 years
no flat charge ยท 3 years prior non-residence
โฌ0 / year
๐ฎ๐น Italy โ up to 15 yrs
lump-sum regime
โฌ300,000 / year
๐ฌ๐ท Greece โ 15 years
โฌ500k investment
โฌ100,000 / year
๐ฌ๐ง UK โ non-dom abolished
replaced by 4-year FIG regime (Apr 2025)
4 years only
๐ฆ๐ช UAE โ indefinite
no personal income tax at all
โฌ0 / year
What's Exempt
โ
Exempt:foreign income, dividends, capital gains, foreign business income and overseas rental income
โ
Taxed:Turkish-source income at standard rates, including rent from Turkish property
virtoproperty.com ยท Sources: Resmรฎ Gazete, TBMM, Turkish Minute, NTL International ยท June 2026
For information only โ not tax advice. Law No. 7582 is published; secondary guidance may clarify details.