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.

Cityscape – Jeddah

NTL international hit the expected number of visitors to its stand at the Cityscape Jeddah exhibition which took place from the 5th – 7th of March 2019.

NTL Company succeeded to attract clients who were interested in the citizenship program by investing. NTL international has held numerous meetings with foreign clients residing in the Kingdom and business partners interested in the second citizenship programs of the Caribbean Islands and Turkey.

In its 8th edition, Cityscape Jeddah offered a free 3-day access platform from 5-7 April 2019 at the Jeddah Center for Forums and Events. This platform was ideal for those interested in local and international real estate as well as second citizenship programs by investment.

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

Mr. Imad Elbitar Answering Some Questions About CBI

Food in The Caribbean, origin and history

Food, is an essential aspect of many family traditions in Caribbean culture. At holidays and special events, it is very common for people to spend many days preparing food.
Caribbean food includes all the favorite seafood, chicken, and steak, prepared with the spices and colorful ingredients of the Islands. Click here and learn about the 5 most delicious dishes in the Caribbean.

Istanbul Ethnosports Festival

The Ethnosports Culture Festival, which offers visitors a chance to watch ancient sports from around the world and get a taste of different cultures, began in Istanbul yesterday.

Study and Living in Albania

In this article, we are going to explain in short about studying and living in Albania the types of higher education in Albania, the tuition fees and living expenses in Albania

What Languages Are Spoken in Albania?

The spoken languages in Albania:
Albania is an ethnically homogeneous country with a vast majority of the population speaking the Albanian language. Minorities in the country speak their own native languages like Greek, Macedonian, Romani, and others. Italian and English are the most popular foreign languages spoken by Albanians.

12 Fun & Interesting Facts About Albania

Here are some fun & interesting facts about Albania:
In the evenings, the locals like to walk. But it’s not just a walk, it’s an official evening walk where every resident comes out to stretch their legs and catch up with their neighbors. Everyone gathers at various places, walking and talking until nightfall.

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Food in The Caribbean, origin and history

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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