Briefing Note · Law No. 7582 · Published 4 June 2026
Türkiye's 20-Year Tax Exemption for New Residents
What the law does
Law No. 7582, published 4 June 2026, introduces a 20-year exemption on foreign-source income and capital gains for new Turkish tax residents. To qualify, an individual must not have held Turkish tax residency at any point in the previous three years.
For qualifying residents, foreign-source dividends, interest, rental income, and capital gains fall outside the Turkish tax base for the duration of the regime. Turkish-source income continues to be taxed under standard rules.
Companion: Asset Peace regime
Alongside 7582, an Asset Peace regime lets individuals declare previously undeclared foreign assets cash, securities, real estate with a one off tax capped at 5%. Early declaration may attract a lower rate. The declaration window closes on 31 July 2027.
Why this matters for property investors
- — Establishing Turkish tax residency requires a physical base. Property purchase is one of the cleanest routes.
- — Türkiye offers a viable business + lifestyle case, unlike pure holiday let markets.
- — The 20-year horizon rewards long-hold strategies over quick flips.
- — Currency, construction quality, and management overhead remain real risks the tax angle does not neutralise them.
Disclaimer
This is an educational summary drafted for prospective investors and represents a snapshot of legislation as of publication, which is subject to amendment. It is not personal tax, legal, or investment advice. While we are not tax advisers and do not draft opinions, we do have tax advisers available who can assist clients. Every individual's qualification depends on specific circumstances including domicile, existing tax residency, asset structure, treaty coverage, and any domestic anti avoidance rules in your country of residence that may still tax you at home. Confirm the specifics with an independent, qualified tax adviser before acting.