Article 20/D
Exonération possible de certains revenus et gains étrangers pendant vingt ans, sous conditions.
Private guide · Turkey Tax 2026 · Updated on June 5, 2026
Turkey 20-year tax exemption for new residents
Law No. 7582, published in Official Gazette No. 33270 on June 4, 2026, introduces Repeated Article 20/D into the Turkish Income Tax Law. Subject to conditions, the text provides a twenty-year income tax exemption for certain foreign income and gains of individuals considered settled in Turkey. This page reviews the regime for new residents without presenting it as automatic.
Trois années précédentes
Absence de domicile et d’assujettissement fiscal en Turquie à vérifier.
Déclaration et limites
Revenus exonérés, frais, revenus turcs et impôts étrangers doivent être distingués.
Entrée en vigueur
Application aux personnes installées à partir du 1er janvier 2026, selon les règles.
Who is concerned?
This page concerns investors, entrepreneurs, wealth families, executives, international groups, trading companies, manufacturers and mobile profiles comparing Turkey with Dubai, Monaco, Lisbon, Singapore or the Netherlands.
What to verify before deciding
Before any decision, verify current tax residence, income source, tax treaties, banking, real substance, company, assets, family, timeline, costs and documentary evidence.
Request a private assessment
Bosphoras coordonne une lecture privée du dossier : fiscalité, résidence, banque, société, immobilier, assurance, santé et feuille de route en Turquie.
FAQ
Is the measure automatic?
No. Law No. 7582 creates a framework, but each application depends on profile, activity, documentation and implementation rules.
Why use Bosphoras?
Bosphoras structures the private assessment and coordinates lawyers, tax advisors, banks, accountants, insurance, property and private steps in Turkey.