We assess whether your foreign-source income can fall under Turkey's 20-year income tax exemption before you move, apply, transfer assets, or combine the plan with citizenship and inheritance planning.
Last 3 calendar years, Turkey residence, and tax-liability screening
Tax-office application planning and document file preparation
Foreign assets, 1% inheritance tax, and source-country risk coordination
Choose the structure that fits your growth, compliance load, and capital expectations before any paperwork starts.
A focused review of your last three calendar years, Turkey presence, tax records, and foreign-source income profile.
Preparation of the tax-office file for the foreign-source income exemption certificate and application calendar.
Classification of dividends, interest, rent, securities, pensions, royalties, and company distributions by source.
Coordination of past foreign assets, future foreign income, and Turkey residence timing under one practical plan.
Review of wills, family assets, inheritance exposure, and cross-border succession planning during the exemption period.
Coordination with foreign tax advisers on exit tax, treaty residence, and continuing tax obligations outside Turkey.
Use this short check to frame the right starting route before you spend money on the wrong company type.
The 20-year exemption is designed for individuals who become tax resident in Turkey; corporate incentives are analysed separately.
Before becoming resident, you must not have been considered settled in Turkey or had disqualifying Turkish tax liability during the last three calendar years.
Foreign dividends, interest, rent, securities gains, pensions, royalties, and work performed abroad can differ sharply from Turkey-source activity.
The exemption certificate is not automatic; timing, evidence, and tax-office review must be managed before the deadline.
We review your last three calendar years, Turkey stays, address links, prior tax registrations, and planned move date.
We separate foreign-source income from Turkey-source income and flag mixed cases such as remote work, Turkish clients, and company distributions.
We prepare the evidence set for the tax-office application, including residence, tax-status, income-source, and timeline support.
We align the 20-year exemption with asset repatriation, 1% inheritance tax planning, wills, family wealth, and banking documentation.
Where needed, we coordinate with foreign advisers on exit tax, treaty residence, reporting, and continuing obligations outside Turkey.
A faster way to compare structure, capital, timing, and operating fit side by side.
Eligible profile | Covered income | Outside scope | Key risk | |
|---|---|---|---|---|
| Turkish citizen living abroad | Can qualify if not settled/tax liable in Turkey in the last 3 calendar years. | Foreign dividends, interest, rent, securities gains, pension, royalties. | Turkey-source salary, rent, company profit, business income. | More than 6 months in Turkey or prior wage/business tax liability. |
| Foreign national moving to Turkey | Can qualify after becoming tax resident if the last-3-year test is met. | Foreign investment, property, company, pension, and royalty income. | Income generated by work performed in Turkey. | Confusing citizenship with tax residence. |
| Citizenship by investment applicant | Citizenship and tax exemption are separate; timing and residence facts decide. | Foreign-source income after Turkish tax residence is established. | Turkish property rent and Turkish company profits. | Starting Turkish tax residence before the file is ready. |
| Foreign-company founder | May qualify personally; company taxation is reviewed separately. | Foreign dividends and eligible distributions. | Turkey-performed services and Turkey-source business income. | Permanent establishment, management place, and source classification. |
| High-net-worth family | Each individual must pass the test separately. | Foreign portfolio, foreign property, family company distributions. | Turkey-source income and source-country tax obligations. | Inheritance plan, trusts, wills, and source-country exit tax. |
| Corporate add-on: IFC / qualified service center | Relevant only if the person will also structure a company or group service center. | Corporate incentives may apply to qualifying service-center or financial-service export income. | Not the personal 20-year exemption itself. | Participant certificate, activity, location, and revenue-source tests. |
| Corporate add-on: exporter tax rate | Relevant for Turkish companies with qualifying export income. | Reduced corporate tax may apply only to qualifying export/manufacturing export income. | Domestic sales and the shareholder's personal foreign income exemption. | Mixing personal relocation planning with company-level tax planning. |
Citizenship alone is not enough; the review follows tax residence and actual facts.
Entry-exit records, residence permits, address registrations, utility records, and foreign tax-residence evidence may be relevant.
Rental, investment income, capital gains, wage, business, or self-employment filings must be separated by type.
Bank statements, brokerage records, company dividend documents, rental contracts, pensions, royalties, and shareholding records are mapped.
The certificate deadline depends on when you are considered settled in Turkey, so the move calendar is part of the tax file.
Only needed if the 1% inheritance-tax layer is part of the plan.
Certificate filing, foreign adviser coordination, and inheritance planning vary by file complexity.
The fee depends on whether the work is limited to eligibility, certificate filing, asset repatriation, inheritance planning, or source-country coordination.
These are the points that usually create delays, rework, or hidden cost after founders think they are ready.
A tax-office exemption certificate is required. Missing the application timing can make an otherwise eligible person lose the benefit.
Turkish salary, Turkish property rent, Turkish company profits, and activity performed in Turkey are not made tax-free by this regime.
Limited filings for rental income, investment income, or capital gains must be distinguished from disqualifying wage, business, or self-employment liability.
Germany, the Netherlands, the UK, the US, Belgium, and other countries may still impose exit tax, reporting, or continuing tax obligations.
The page explains the framework. A reliable conclusion requires travel history, tax filings, income source, asset ownership, and source-country advice.
This page is designed to reduce avoidable friction before you commit to a company structure.
We do not treat citizenship, address, residence permit, and tax residence as the same thing.
We classify income by where the activity, asset, payer, and legal source sit.
Residence permits, citizenship, banking, inheritance, and asset transfer steps are planned in the same sequence.
We review these reference points before publishing or refreshing the Turkish content on this page.
If you are moving beyond incorporation, these are the next layers founders usually need.
برای آشنایی بیشتر با نحوه کمک ما، با تیم ما تماس بگیرید.