Briefing Note · Law No. 7582 · Published 4 June 2026
Turkey's 20-Year Tax Exemption for New Residents
Disclaimer
This is an educational summary drafted for prospective investors. It is not personal tax, legal, or investment advice. Every individual's position depends on domicile, existing tax residency, asset structure, and treaty coverage. Confirm the specifics with an independent, qualified adviser before acting.
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.
- — Antalya 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.
What we do NOT claim
- — We are not tax advisers and do not draft opinions.
- — Qualification depends on your specific circumstances — including UK, Dutch, German, or other domestic anti-avoidance rules that may still tax you at home.
- — Legislation can be amended. This is a snapshot as of publication.