Potential 20-year exemption
The proposal targets certain income and gains earned outside Turkey by new international residents. The key announced condition is no Turkish residence or Turkish tax liability during the previous three calendar years.
Private guide · Turkey Tax 2026
Turkey tax exemption on foreign income: what investors should verify
Turkey is preparing a tax framework designed to attract new international residents, foreign capital, entrepreneurs, wealth families, international groups and qualified talent. This guide explains what the proposal covers, who may be concerned and how to turn the news into a structured relocation or business project.
What the tax proposal covers
Wealth and succession planning
The text also introduces a wealth-planning angle with a proposed 1% rate for certain inheritance transfers linked to the regime. For international families, this point requires tax review.
Qualified service centers
Turkey aims to attract companies serving groups active in several countries: finance, legal, reporting, HR, data, technology, compliance, support and international coordination.
International business activities
Certain income from qualified services or international operations may benefit from significant tax relief, with enhanced treatment for some structures connected to the Istanbul Finance Center.
Asset repatriation
The proposal includes a framework to declare and transfer foreign currency, securities, shares, bonds, gold or financial instruments into Turkey, with treatment depending on the holding period.
Istanbul Finance Center
The reform confirms Istanbul’s ambition as a regional financial platform, with extended advantages and measures designed to attract financial institutions and experienced international professionals.
Investors, families, executives, international groups
Who should review this reform first?
International entrepreneurs
Founders and executives with dividends, capital gains, business income, shareholdings or clients outside Turkey.
Investors and wealth families
Profiles comparing Turkey with Dubai, Lisbon, Monaco or London for residence, wealth, lifestyle and private access.
Consultants and mobile executives
Professionals whose income, clients or assets are spread across several countries.
Family offices
Families seeking to coordinate wealth, property, healthcare, tax, insurance, travel and private relationships from Istanbul.
International groups
Companies considering a regional base for management, finance, legal, HR, data, IT or commercial support.
International trade and B2B services
Transit trade, import-export, back-office, technical support, sales support or services to foreign entities.
Concrete applications
How to turn the reform into a relocation or business project
Private base in Turkey
Prepare residence, banking, insurance, housing, healthcare, schooling, family security and tax review before moving part of private or wealth life to Turkey.
Family office in Istanbul
Create a confidential coordination point for wealth, property, healthcare, tax, insurance, private travel and privileged access.
Regional service center
Set up a Turkish entity centralizing finance, reporting, advisory, legal, HR, data, IT, client support or subsidiary coordination.
Transit trade
Structure purchases and sales between third countries through a Turkish company, with tax, banking, documentation and customs review.
International talent relocation
Attract or relocate financial, legal, technology or commercial profiles within a potentially more competitive residence and employment framework.
Declared and structured capital
Review the declaration, transfer, holding and banking compliance of assets currently held outside Turkey.
What to verify before any decision
This page is not tax advice. The measures discussed come from a proposed reform and must be confirmed after final adoption, official publication and personalized review by a qualified tax professional.
Does your situation deserve a private assessment?
Bosphoras prepares a confidential reading of your profile: residence, foreign income, wealth, company, banking, insurance, property and Turkey relocation roadmap.
FAQ
Is the 20-year exemption already final?
No. This is a proposed reform. Final adoption, official publication and implementation guidance are required before any decision.
Who could be concerned?
New international residents with no Turkish residence or tax liability during the previous three calendar years may be concerned, subject to final conditions.
Is all income covered?
No. The text concerns certain income and gains obtained outside Turkey. Turkish-source income, evidence, reporting duties and tax treaties must be reviewed.
Why does this matter for investors?
Because the reform may combine residence, foreign income, wealth planning, banking, insurance, private healthcare, property and family organization.
What is Bosphoras’ role?
Bosphoras organizes the private assessment, prepares the right questions, coordinates qualified professionals and helps turn an opportunity into a structured, compliant project.