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DoubleTaxation.tax residence check for U.S. taxpayers abroad

Tax regimes for individuals: Türkiye

Preferential and special regimes in 21 countries for people who relocate, work for themselves, invest or draw a pension. Conditions, time limits and the legal basis for each.

Regimes: 11

Yurt dışından elde edilen kazanç ve iratlar için vergi istisnası

OpenFor people relocating

Foreign income is exempt from income tax and not declared

Details
Who
Individuals who became Turkish residents from 1 Jan 2026 and had no residence or tax liability in Türkiye in the three preceding calendar years.
How it works
Foreign-source income is exempt from income tax for 20 years and is not declared; foreign tax is not credited. Turkish-source income (including wages) is taxed under the general rules.
Duration
20 years
How to opt in
Obtain an 'İstisna Belgesi' from your tax office by the end of the year in which you became resident (if in November–December, by the end of February of the next year).
Limits and risks
Turkish income (wages, Turkish rent, services performed in Türkiye for foreign clients) is taxed; foreign tax is not credited and related costs are not deductible; if the conditions fail, tax is assessed with a penalty and interest.
Legal basis
193 sayılı Gelir Vergisi Kanunu, mükerrer madde 20/D (7582 sayılı Kanun, 21.05.2026); Gelir Vergisi Genel Tebliği (Seri No: 333), RG 04.07.2026
Checked
November 4, 2026

Nitelikli hizmet merkezlerinde çalışan personelin ücret istisnası

OpenFor employees

Wages up to 3 gross minimum wages (5 in the Istanbul Financial Centre and designated industrial zones) are tax-free

Details
Who
Qualified service personnel of qualified service centres under additional Art. 1 of Foreign Direct Investment Law 4875.
How it works
Wages up to 3 gross minimum wages are exempt from income tax; up to 5 in the Istanbul Financial Centre and designated industrial zones (from 4 June 2026). The President may change the multiples.
How to opt in
Through the employer: the relief is applied in its monthly withholding return (muhtasar).
Limits and risks
Only for qualified staff of qualified service centres under Law 4875; social security contributions are due; the President may change the multiples.
Legal basis
193 sayılı Gelir Vergisi Kanunu, madde 23/20 (7582 sayılı Kanun)
Checked
November 4, 2026

Teknoloji geliştirme bölgelerinde personel ücretlerine ilişkin gelir vergisi ve damga vergisi istisnası

OpenFor employees

Income tax on wages up to 40 minimum wages is waived, and stamp duty too

Details
Who
R&D, design and (capped at 10–20% of headcount) support staff of companies in technology development zones.
How it works
Until 31 Dec 2028 income tax on wages up to 40 gross minimum wages (after the minimum-wage exemption) is waived; the same portion is exempt from stamp duty.
Duration
Until 31 Dec 2028
How to opt in
Through the employer: the relief is applied in its monthly withholding return (muhtasar).
Limits and risks
Work must be done in the zone; support staff are capped at 10% (20% for firms of up to 15 people) of R&D headcount; overtime above 45 h/week is excluded.
Legal basis
4691 sayılı Teknoloji Geliştirme Bölgeleri Kanunu, geçici madde 2
Checked
November 4, 2026

Ar-Ge ve tasarım personeli için gelir vergisi stopajı teşviki

OpenFor employees

80–95% of the income tax on wages up to 40 minimum wages is waived

Details
Who
R&D and design staff and support staff of R&D and design centres, technology centres, TÜBİTAK-backed and other projects under Law 5746 (civil servants excluded).
How it works
Of the income tax on wages up to 40 gross minimum wages (after the minimum-wage exemption), 95% is waived for PhD holders (and master's in priority fields), 90% for master's (and bachelor's in priority fields), 80% for others.
How to opt in
Through the employer: the relief is applied in its monthly withholding return (muhtasar).
Limits and risks
Overtime above 45 h/week is excluded; civil servants are excluded; the employee's social security contributions are still due.
Legal basis
5746 sayılı Araştırma, Geliştirme ve Tasarım Faaliyetlerinin Desteklenmesi Hakkında Kanun, madde 3 (2)
Checked
November 4, 2026

Sporcu ücretlerinde gelir vergisi tevkifatı

OpenFor employees

Final withholding at 20% / 10% / 5% depending on the league

Details
Who
Athletes (wages and equivalent payments, transfer fees).
How it works
Until 31 Dec 2028 tax is withheld at 20% (top league), 10% (lower leagues), 5% (other leagues, non-league sports, national team) and is final up to the 4th tariff threshold; above it the income is declared with credit for tax withheld.
Duration
Until 31 Dec 2028
How to opt in
Applies automatically: the club or other payer withholds the tax.
Limits and risks
If such income exceeds the 4th bracket threshold (TRY 5,300,000 in 2026), it is declared in the annual return with credit for tax withheld.
Legal basis
193 sayılı Gelir Vergisi Kanunu, geçici madde 72
Checked
November 4, 2026

Genç girişimcilerde kazanç istisnası

OpenFor the self-employed

Profit up to TRY 400,000 a year (2026) is tax-free

Details
Who
Full taxpayers registered for the first time for commercial, agricultural or professional income before turning 29, provided the business is not taken over from relatives and not joined as a partner.
How it works
For three tax years from the start of activity, profit is exempt up to the second tariff bracket amount (TRY 400,000 in 2026); a return must still be filed; withholding taxes are not covered.
Duration
3 tax years from the start of the business
How to opt in
Report the start of business within the legal deadline before turning 29; claim the exemption in the annual return.
Limits and risks
A return is filed even with no profit; withholding on payments to you still applies; the business cannot be taken over from relatives or joined as an existing one.
Legal basis
193 sayılı Gelir Vergisi Kanunu, mükerrer madde 20
Checked
November 4, 2026

Basit usulde tespit olunan kazançlarda gelir vergisi istisnası

OpenFor the self-employed

Profit under the simple method is fully exempt from income tax

Details
Who
Small traders and craftsmen working personally who meet the premises rent and turnover limits (GVK Arts. 47–48) and are not under the general system.
How it works
Profit determined under the simple method is fully exempt from income tax.
How to opt in
Register with the tax office under the simple method if you meet the premises-rent and turnover conditions (GVK Arts. 47–48).
Limits and risks
Exceeding the limits means moving to the general system; self-employed social security contributions are due.
Legal basis
193 sayılı Gelir Vergisi Kanunu, madde 46–48, mükerrer madde 20/A
Checked
November 4, 2026

Sosyal içerik üreticiliği ve mobil uygulama geliştiriciliğinde kazanç istisnası

OpenFor the self-employed

Profit exempt; the bank withholds a final 15% on receipts

Details
Who
Online content creators, providers of online courses, data processing and product promotion, and mobile app developers who receive all revenue through a dedicated account at a Turkish bank.
How it works
Profit is exempt from income tax; the bank withholds a final 15% on receipts. Not available where such income exceeds the 4th tariff threshold.
How to opt in
Open a dedicated account at a bank in Türkiye and receive all revenue from this activity into it.
Limits and risks
Not available if such income exceeds the 4th bracket threshold (TRY 5,300,000 in 2026) or revenue bypasses the account; on breach, tax with a penalty and interest.
Legal basis
193 sayılı Gelir Vergisi Kanunu, mükerrer madde 20/B
Checked
November 4, 2026

Yurt dışına verilen hizmetlerde kazanç indirimi

OpenFor the self-employed

80% of the profit from such services is deducted

Details
Who
Income taxpayers providing from Türkiye to non-residents services used exclusively abroad: architecture, engineering, design, software, medical reporting, bookkeeping, call centres, testing, certification, data storage and analysis, etc.
How it works
80% of the profit from such services is deductible, provided all of it is transferred to Türkiye by the return deadline and invoices are issued to the foreign client.
How to opt in
Claimed in the annual return; invoice the foreign client and transfer all the profit to Türkiye by the return deadline.
Limits and risks
Only the listed services used exclusively abroad; the President may change the deduction rate.
Legal basis
193 sayılı Gelir Vergisi Kanunu, madde 89/13
Checked
November 4, 2026

Esnaf muaflığı: evde üretilen ürünlerin internet üzerinden satışı

OpenFor the self-employed

Income tax exemption (exempt artisan status)

Details
Who
Persons who make at home, without hired workers or motive power, textiles, handicrafts, souvenirs and home-made foods and sell them without opening business premises.
How it works
Exempt from income tax (exempt artisan status) where annual online sales do not exceed the annual gross minimum wage.
How to opt in
No separate application in the law: make the goods at home without hired workers or motive power and sell without business premises or online within the limit.
Limits and risks
Online sales above the annual gross minimum wage (TRY 396,360 in 2026) lose the exemption.
Legal basis
193 sayılı Gelir Vergisi Kanunu, madde 9/6
Checked
November 4, 2026

The catalogue describes general conditions. Whether a regime fits you depends on your circumstances and the tax authority's decision.