Is the Türkiye 20-year foreign income tax exemption currently in force?

Not yet. The Grand National Assembly accepted the bill (Esas No: 2/3669) on 21 May 2026. The law has not been transmitted to the President or published in the Resmî Gazete as of the date of this brief. Under Article 89 of the Constitution, the law is enforceable only after presidential promulgation and publication in the Official Gazette.

Who qualifies for the 20-year foreign income tax exemption in Türkiye?

Real persons who establish tax residency in Türkiye and who satisfy two preconditions: they were not considered residents of Türkiye for the three calendar years immediately preceding relocation, and they did not have full taxpayer status or general tax liability in Türkiye during that period. The exemption applies exclusively to foreign-sourced earnings.

Does the Türkiye Citizenship by Investment programme change under this legislation?

No. The CBI programme statutory framework is not amended by Law 2/3669. Turkish citizens, including those who acquired citizenship through the CBI routes, may separately establish Turkish tax residency and claim the 20-year exemption provided the three-year non-residency precondition is satisfied.

What is the Türkiye wealth amnesty rate under Geçici Madde 19?

The standard rate is 5% on declared foreign assets. Reduced rates of 0% to 4% are available subject to specified conditions including term-deposit commitments. Declared assets must be transferred to Türkiye within two months of declaration and held for two years. The declaration deadline is 31 July 2027.

What is the inheritance and gift tax rate for qualifying foreign residents in Türkiye?

1% on inheritance and gift transfers where the transferor qualifies under Mükerrer Madde 20/D and the transfer occurs during the 20-year exemption period. The rate is conditional on continued qualification under the foreign income exemption regime.

How does the Türkiye 20-year regime compare to Italy's Article 24-bis or Greece's Article 5A?

Italy under Article 24-bis TUIR imposes a flat EUR 200,000 substitute tax per year for up to 15 years. Greece under Article 5A of Law 4172/2013 imposes EUR 100,000 per year for up to 15 years with a EUR 500,000 investment commitment. The Türkiye regime, once gazetted, provides a 20-year horizon with no annual substitute tax on foreign-source income.

Can clients begin preparation work before the law is published in the Resmî Gazete?

Yes, with caveats. Pre-publication preparation can include source-country tax position analysis, existing-structure review, banking coordination for the wealth amnesty, corporate structuring decisions, and estate planning revision. Formal declarations and Turkish transfer steps must wait until the law is gazetted and implementing regulations are issued.

Report about citizenship by investment

Report about Citizenship by investment and property fair in Cairo 2018

Citizenship by Investment Property Fair Cairo, on 21 and 22 September 2018 at the Nile Ritz-Carlton Hotel – Cairo.

As the Citizenship-by-Investment Programs attract about $7 billion a year in foreign direct investment, this glamorous exhibition venue, which was held at the prestigious 5-star Nile Ritz-Carlton Hotel Cairo, combined with the participation of CBI High end Brands & projects.

NTL participated in this exhibition represented by nationalities expert Mr. Imad EL-Bitar, which gave the investors an important opportunity in a distinguished atmosphere to get acquainted with the best second citizenship programs in the world. Therefore, the CBIPF 2018 was supported with high frequency multimedia promotional & advertising campaign.

CBIPF 2018 exhibition witnessed an intense presence of investors and businessmen from all over the world interested in the topic of Citizenship by real estate investment and there was proposals for several real estate projects that qualify for the second citizenship.

Photos of Mr. Imad Elbitar with cooperation partners and investors interested in citizenship by investment programs:

Türkiye 20-Year Tax Exemption 2026: Foreign Residents Reset

Türkiye’s Parliament has passed a 20-year exemption on foreign income, a 1% inheritance rate, and a wealth amnesty through July 2027. Awaiting Resmî Gazete publication.

US Birthright Citizenship 2026: What Changes to Expect

The US Supreme Court is preparing to rule in Trump v. Barbara (Docket 25-365) on whether Executive Order 14160 can end automatic birthright citizenship for children born in the United States to undocumented immigrants and temporary visa holders. A ruling is expected before the term ends in summer 2026. This regulatory analysis sets out the current rules under the 14th Amendment and 8 U.S.C. § 1401(a), what the executive order proposes to change, three realistic outcome scenarios, and what EB-5 and E-2 investors should expect ahead of the decision. NTL International reviews Caribbean Citizenship by Investment and European Residency by Investment alternatives that provide structural insulation from US policy volatility.

Dubai Removes Minimum Property Value for the Two-Year Investor Visa: 2026 Rule Change and Golden Visa Comparison

Legal Framework of the Nursing Study Program in Germany 2026

Portugal Citizenship & Nationality Law 2026

Portugal has moved to tighten its nationality framework after the President promulgated the 2026 amendment to the Nationality Law on 3 May 2026. The new framework points to a longer citizenship timeline of 7 years for EU and CPLP nationals and 10 years for most other foreign residents, while entry into force still depends on publication in the Diário da República. This article explains the legal position, pending application concerns, and the likely impact on current residents and Golden Visa investors.

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Dubai Removes Minimum Property Value for the Two-Year Investor Visa: 2026 Rule Change and Golden Visa Comparison

Legal Framework of the Nursing Study Program in Germany 2026

Portugal Citizenship & Nationality Law 2026

Türkiye 20-Year Tax Exemption 2026: Foreign Residents Reset

Key Takeaways

Türkiye (new regime)

Italy

Greece

Portugal NHR (closed)

Türkiye Tax Reform 2026 FAQ: Eligibility, Timing, and Strategy