Foreign-income tax exemption: who may qualify

Individuals considered resident from 1 January 2026 onward must satisfy the residence and tax-history conditions for the preceding three calendar years. Specified rental, investment and capital-gain tax histories have exceptions.

An exemption certificate from the tax office is required. Turkish-source income remains subject to its own obligations; a foreign customer alone does not exempt services performed in Türkiye.

Individuals moving to Türkiye with foreign-source income; eligibility requires an individual assessment.

Income source, previous tax/residence history and the certificate deadline affect whether the exemption can be used.

Review your preceding three years and income sources with a tax adviser. Apply for the certificate by the end of the calendar year you become resident; those first considered resident in November or December have until the end of February the following year.