The person must qualify
Residence timing and the previous three calendar years matter. Nationality is not the central test.
Verified 20 June 2026: the exemption is law. Implementing Communique No. 333 remains in draft.
View statusTurkey (Türkiye) foreign-income exemption
Turkey's 20-year
foreign-income exemption.
Explained and kept current.
Turkey, officially Türkiye, has enacted a 20-year exemption for qualifying foreign-source income of certain new residents. The law is final; implementing Communique No. 333 remains in draft. Our source-based English guide tracks what is settled, what may change and what to prepare.
Independent information and coordination. Not a law or accounting firm.
Primary sources first
Drafts labelled clearly
Conflicts disclosed
Updated when rules change
The regime
What is Turkey's 20-year foreign-income exemption?
Repeated Article 20/D of the Turkish Income Tax Law exempts qualifying foreign-source income and gains. It does not create a general exemption from Turkish tax, and it does not make every payment from abroad foreign-source.
The income must qualify
Turkish source rules look beyond the payer and bank account. Work performed in Turkey needs particular care.
The process must be followed
The draft requires a timely application to the competent tax office. Final forms and practice are pending.
The foreign-payment trap
A foreign employer, overseas company or non-Turkish bank account does not, by itself, make income foreign-source. Remote work, management activity and professional services performed from Turkey can produce a different result.
Potential eligibility
Who may qualify for Turkey's foreign-income exemption?
Four questions can reveal whether a professional review may be worthwhile. The result is educational only and does not confirm eligibility.
- No personal information leaves your browser
- No email is required
- Your answers are not stored
Income types
Which foreign income may qualify for the exemption?
These are the questions most likely to determine whether the regime is genuinely valuable in your circumstances.
01
Dividends & interest
Foreign investment income may be the clearest use case, but entity residence and supporting records still matter.
02
Capital gains
Shares, funds, businesses and foreign real estate require asset-by-asset analysis.
03
Remote work
Services physically performed in Turkey can remain taxable even when the client is abroad.
High-risk area04
Foreign companies
A shareholder or director moving to Turkey can create separate company-level questions.
Professional review05
Pensions
Domestic source rules and the relevant tax treaty may both affect the answer.
06
Cryptoassets
Classification and source questions are not fully resolved by the new legislation.
Application
How is the exemption certificate expected to work?
The following sequence reflects draft Communique No. 333. The final instrument may change forms, evidence and administrative details.
-
1
Fix the residence date
Determine when you are treated as settled in Turkey for income-tax purposes.
-
2
Test the look-back
Review domicile and Turkish tax liability for each of the previous three calendar years.
-
3
Map the income
Classify material income and identify source, entity and treaty questions.
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4
Build the evidence file
Collect residence, tax, ownership and income records before filing.
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5
Apply and retain records
Use the final procedure, then keep the certificate and supporting evidence.
Turkey Non-Dom Living Guide
What is planned for the Turkey Non-Dom Living Guide?
Go beyond a summary. Follow the law, the draft procedure and the unresolved questions through one source-based English reference.
Publication list open before final Communique No. 333
Included in the first edition
- Plain-English analysis of Law No. 7582 and draft Communique No. 333
- Eligibility map and three-calendar-year history worksheet
- Income-source risk guide, including remote work and foreign companies
- Evidence checklist, application timeline and practical examples
- Material updates and a dated change log for 12 months
Expected launch price€89
No payment is requested before publication. The list is for the final Communique No. 333 update, the guide release notice and final delivery terms. The guide is general information, not a personal tax opinion. Personal reviews are planned after final implementing rules are published.
Official status
Which Turkey Non-Dom rules are final, and which remain draft?
Law No. 7582 is enacted. As of 20 June 2026, the Turkish Revenue Administration lists Communique No. 333 only as a draft. No final communique, circular or general letter specifically implementing Article 20/D appears in its official database.
Read our editorial methodologyArticle 20/D updates
What has changed in Turkey's foreign-income exemption?
We record material legislative and administrative developments, with dates and links to primary sources. No filler and no recycled general tax news.
View the complete update logImplementing Communique No. 333 remains a draft
The statutory exemption is in force, but the final application forms, filing channel and administrative details have not yet been published.
Read the status noteLaw No. 7582 introduces repeated Article 20/D
The law creates a 20-year exemption for qualifying foreign-source income of eligible individuals treated as settled in Turkey from 1 January 2026.
Read the enactment noteFrequently asked questions
Direct answers to the questions that matter first
These answers reflect the law and official status verified on 20 June 2026.
What is the Turkey Non-Dom regime?
Turkey Non-Dom is an informal English name for the 20-year income-tax exemption in repeated Article 20/D. It can exempt qualifying foreign-source income and gains of eligible individuals newly treated as settled in Turkey.
Are the rules final?
The statutory exemption in Law No. 7582 is in force. Implementing Communique No. 333 remains a draft, so application forms, filing channels and administrative practice may change.
Is remote work from Turkey automatically exempt?
No. A foreign employer, client or bank account does not by itself make income foreign-source. Work physically performed in Turkey and management of a foreign company need separate analysis.
What will the Living Guide include?
The first edition will include a source-based explanation, eligibility and income-source maps, an evidence checklist, practical examples and material updates for 12 months.
The first edition
Join the list for the final rules update and guide release.
Receive notice when final implementing rules are published and when the first guide edition is ready. No payment is requested now.
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