YMM İsmail Yoğun Yurt İçi Ve Yurt Dışı Yeni Varlık Barışı Düzenlemesi (06.05.2026)

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EDİTÖRÜN SEÇTİKLERİ

YAZARLARIMIZ

Evren Özmen
Serbest Muhasebeci Mali Müşavir
Bilirkişi
evrenozmen@ozmconsultancy.com
www.ozmconsultancy.com

Turkey’s Non-Dom Regime - Zero Tax on Foreign Income for 20 Years

Turkey Is Becoming One of the Most Attractive Tax Bases in the World

Over the last few years, global wealth migration has accelerated rapidly.

High-net-worth individuals, investors and internationally mobile families are increasingly searching for countries that offer:

long-term tax stability,
lower operational costs,
banking access,
international connectivity,
and a predictable lifestyle environment.

Traditionally, countries like the United Kingdom, Italy, Greece and Malta dominated this space.

However, several European non-dom systems are becoming shorter, more expensive or more restrictive.

At the same time, Turkey is moving in the opposite direction.

A new draft tax proposal could allow qualifying individuals to benefit from:

zero Turkish income tax on foreign-source income for 20 years,
simplified reporting rules,
and potentially a 1% inheritance tax framework during the exemption period.

At the same time, Turkey has already finalized another major incentive system for international service businesses.

As of 30 April 2026, Turkey officially introduced a 100% tax deduction for certain export-of-services activities performed from Turkey for foreign clients.

Together, these developments are positioning Turkey as a serious alternative for both:

passive wealth holders,
and globally connected service professionals

The Proposed 20-Year Foreign Income Exemption

The draft law is mainly aimed at people relocating to Turkey with foreign wealth or passive overseas income.

To qualify, the individual must:

become tax resident in Turkey,
but must not have had Turkish tax residency during the previous three calendar years,
and must not have had domicile in Turkey during that period.

The proposal could potentially exempt many types of foreign-source income, including:

dividends,
overseas rental income,
portfolio income,
foreign investment returns,
capital gains,
and other passive income earned outside Turkey.

Importantly, the proposal also states that previous Turkish tax liability from:

rental income,
investment income,
or capital gains

would not automatically block eligibility.

This may be especially relevant for individuals who already own Turkish property or investments.

A Potential 1% Inheritance Tax Framework

One of the most remarkable parts of the proposal is the inheritance tax provision.

According to the draft explanation, individuals benefiting from the foreign income exemption may also benefit from a reduced inheritance and transfer tax rate during the exemption period.

The proposal suggests that inheritances subject to Turkish inheritance and transfer tax may be taxed at only 1% during the period in which the individual benefits from the regime.

For internationally wealthy families, this is a highly significant point.

In many European countries, inheritance taxes can reach very high levels. Turkey’s proposed structure may therefore become especially attractive for:

succession planning,
family offices,
and long-term wealth preservation.

Turkey Is Also Becoming Attractive for International Service Businesses

The story does not end with passive income.

Turkey has also recently strengthened its tax position for export-oriented service companies and independent professionals.

As of 30 April 2026, Turkey officially expanded the tax deduction regime for services provided from Turkey to clients abroad.

Under the finalized rules, qualifying businesses may benefit from a 100% tax deduction for income derived from certain international services.

The scope includes activities such as:

software development,
design services,
data processing,
data analysis,
architecture,
engineering,
accounting and bookkeeping,
call center services,
product testing,
certification services,
and certain professional digital services provided to foreign clients.

In practice, this means qualifying income may effectively become subject to zero income or corporate tax in Turkey, provided the legal conditions are met.

For remote-first businesses, international consultants and globally connected service companies, this is a major development.

Why Turkey Is Becoming More Competitive?

Turkey is increasingly attracting attention because it combines tax advantages with practical lifestyle and operational benefits.

Strategic Location

Istanbul remains one of the most connected cities between:

Europe,
the Middle East,
Central Asia,
and North Africa.

For internationally mobile individuals, the location advantage is significant.

Competitive Cost Structure

Compared to cities like:

London,
Milan,
Athens,
or Dubai,

Turkey still offers relatively competitive living and operational costs.

This matters not only for retirees and investors, but also for remote service businesses with international revenue.

Strong Banking and Infrastructure

Turkey has:

advanced digital banking systems,
strong private healthcare infrastructure,
international schools,
modern residential developments,
and a large domestic economy.

For many internationally mobile families, this creates a balance between lifestyle and operational functionality.

Who May Benefit the Most From These Legislations ?

The proposed framework may be particularly relevant for:

Passive Income Holders

Individuals earning:

dividends,
investment returns,
rental income,
or portfolio income abroad.

International Families

Families seeking:

long-term residency,
inheritance planning,
and wealth preservation structures.

Remote International Service Businesses

This legislation enter into force at 30.04.2026

Companies and professionals providing services abroad from Turkey, especially in:

software,
AI,
design,
architecture,
engineering,
and data-related sectors.

In Conclusion

Turkey is no longer positioning itself only as a tourism or retirement destination.

The country is increasingly building a broader international tax and investment framework aimed at attracting:

foreign capital,
internationally mobile individuals,
passive wealth holders,
and globally connected service businesses.

The combination of:

a proposed 20-year foreign income exemption,
a potential 1% inheritance tax framework,
and the newly finalized 100% tax deduction for exported professional services

may significantly increase Turkey’s visibility in global tax residency and relocation discussions over the coming years.

06.05.2026

Kaynak: www.MuhasebeTR.com
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