{"id":9440,"date":"2026-06-26T10:05:54","date_gmt":"2026-06-26T08:05:54","guid":{"rendered":"https:\/\/www.feliu.biz\/?p=9440"},"modified":"2026-06-26T10:08:51","modified_gmt":"2026-06-26T08:08:51","slug":"turkiye-introduces-new-tax-and-investment-framework","status":"publish","type":"post","link":"https:\/\/www.feliu.biz\/en\/turkiye-introduces-new-tax-and-investment-framework","title":{"rendered":"T\u00dcRKIYE INTRODUCES A NEW TAX AND INVESTMENT FRAMEWORK FOR HIGH-NET-WORTH INDIVIDUALS AND MULTINATIONAL GROUPS"},"content":{"rendered":"

Law No. 7582<\/strong>, effective as of 4 June 2026<\/strong>, introduces tax incentives on foreign-source income, preferential inheritance tax rules, an offshore asset regularisation regime, and new frameworks for regional service centres and the Istanbul Finance Center.<\/p>\n

Law No. 7582, which entered into force on 4 June 2026<\/strong>, establishes a comprehensive package of tax and investment measures with a direct impact on internationally mobile individuals, family offices, and multinational groups with operations or expansion plans in T\u00fcrkiye. The incentives include a personal income tax exemption on foreign-source income, a reduced inheritance tax regime, a temporary offshore asset regularisation programme, and two special corporate regimes: the Qualified Service Center (QSC)<\/strong> and the enhanced Istanbul Finance Center (IFC)<\/strong> framework.<\/p>\n

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FOR INDIVIDUALS<\/u><\/strong><\/p>\n

Personal Income Tax Exemption for Foreign-Source Income<\/strong><\/p>\n

Individuals who have not been tax residents in T\u00fcrkiye during the previous three calendar years<\/strong>, and who have not maintained a domicile or Turkish tax liability during that period, will benefit from a full exemption from Turkish personal income tax on all foreign-source income<\/strong> for a period of 20 years<\/strong> from the date they establish tax residence in T\u00fcrkiye.<\/p>\n

The exemption applies automatically, with no obligation to file an annual Turkish tax return<\/strong> in respect of exempt foreign-source income. Previous Turkish-source income\u2014such as rental income from Turkish real estate, investments in Turkish securities, or capital gains derived from Turkish assets\u2014does not prevent access to the regime. Turkish-source income will continue to be taxed under the ordinary domestic rules.<\/p>\n

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Reduced Inheritance Tax<\/strong><\/p>\n

Individuals benefiting from the foreign income exemption who inherit assets during the exemption period will be subject to inheritance tax at a flat rate of 1%<\/strong>, replacing the ordinary progressive inheritance tax rates, which may reach 30%<\/strong>.<\/p>\n

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Temporary Offshore Asset Regularisation Regime<\/strong><\/p>\n

The new framework introduces a temporary voluntary disclosure programme for offshore assets\u2014including cash, securities, gold, and other financial instruments\u2014subject to preferential tax rates ranging from 0% to 5%<\/strong>, depending on the applicable lock-up commitment:<\/p>\n