Bayraktar Attorneys advises foreign investors, international companies and high-net-worth individuals on the tax incentives introduced by Turkiye's 2026 package. We tell you which reliefs you actually qualify for, structure your move or investment to fit the rules, prepare the filings and deal with the tax office on your behalf, all in English.
The package is wide: a 20-year exemption on certain foreign income for people who move their tax residence to Turkiye, a low-rate asset amnesty, reduced corporate tax for Qualified Service Centres and exporters, and a 1% inheritance rate on qualifying wealth. Each relief has its own conditions and deadlines. We make sure you claim what you are entitled to, in the right way, with the paperwork to defend it later. For the full background, see our detailed article on Turkiye's 2026 tax package and the free downloads in our 2026 tax package guide.
Talk to an English-speaking tax lawyer about the 2026 incentives that apply to you. The first consultation is free and there is no obligation.
Turkiye's 2026 tax package created some of the most attractive reliefs in the region, but each one turns on detail: where you are tax resident, when the income arose, how funds entered the country and whether you filed on time. A single missed condition can cost you the saving or expose you to a later assessment. We work with foreign investors, international companies and relocating high-net-worth individuals and manage the whole matter, from the first eligibility check to the final filing.
Our advisory covers the package end to end:
One of the headline measures is a long-term exemption on certain foreign-source income for individuals who move their tax residence to Turkiye and had not been Turkish tax resident in the years before. For those who qualify, defined categories of income earned abroad can stay outside the Turkish tax base for up to twenty years, which makes Turkiye a serious option for internationally mobile professionals and investors.
The relief is aimed at genuine newcomers. In broad terms it looks at whether you were not tax resident in Turkiye during a look-back period before your move, and it depends on you becoming resident under the rules that apply from 2026. We assess your history against the test, since prior ties to Turkiye can affect whether you qualify.
The exemption applies to specific categories of foreign income, not to everything you earn. Turkish-source income remains taxable in the normal way, and the treatment of remittances and of income that changes character needs care. We map your income sources to the rules so you know exactly what is sheltered and what is not.
Because the relief runs for many years, it has to be maintained, not just claimed once. We advise on how to hold and document your affairs so the exemption survives a later review, and we coordinate with any citizenship or residence plans through our citizenship and residence team.
The package includes an asset amnesty that lets individuals and companies bring previously undeclared assets, held in Turkiye or abroad, into the official record at a low rate. Depending on the asset and the timing, the rate falls within a 0-5% band, and a properly completed declaration generally comes with protection from tax audit on the declared amounts.
The rate you pay usually depends on when you declare, with earlier declarations attracting the lower rates, and there are fixed cut-off dates after which the amnesty is no longer available. Because the exact rates and deadlines are set by statute and secondary regulation, we confirm the current figures for your declaration rather than relying on earlier versions.
For overseas assets, the amnesty is often combined with bringing funds into the Turkish banking system within a set period, which is where the audit protection is strongest. We handle the declaration, coordinate the banking steps and keep the evidence that supports the protection, so the amnesty does what it is meant to do.
For companies, the package strengthens the regime for service exporters. Businesses that provide qualifying services from Turkiye to customers abroad, so-called Qualified Service Centres, can benefit from a substantial deduction on the profits from those services, and staff working in them may benefit from a wage exemption.
The relief turns on meeting several conditions together, broadly that the service is provided from Turkiye, used abroad and invoiced to a non-resident customer, with the activity falling within the qualifying categories. We review your operations against each test and structure the business so the deduction is available and defensible.
Firms operating in the Istanbul Finance Centre (IFC) can access their own set of incentives on qualifying financial and service activity. We advise on whether the IFC regime fits your plans and how it interacts with the Service Centre deduction, so you use the relief that gives the best result.
The package keeps and refines reduced corporate tax for manufacturers and exporters, so companies that produce in Turkiye or sell abroad can pay a lower effective rate on the relevant profits. There are also deductions aimed at transit trade and brokerage income, which matter for trading and intermediary businesses that route goods and services through Turkiye.
Alongside these, the package touches incentives for techno-ventures and provides for the deferral of certain public receivables in defined cases. We identify which of these apply to your business, quantify the likely benefit and put the structure and paperwork in place, in coordination with your company formation and ongoing compliance.
The exact paperwork depends on which relief you are using, but in most cases you or your company will need:
Deadlines matter as much as documents. Several reliefs are only available if you declare or file before a fixed date, and the rate can rise the longer you wait. We track the cut-offs for your matter and work back from them so nothing is lost to timing.
We learn about your move, business or assets and confirm which 2026 reliefs are realistically available to you, before you commit to anything.
We plan the residency, holding or corporate structure so the conditions are met, and map out the timing against the relevant deadlines.
We obtain your tax number if needed, gather the supporting documents and prepare the amnesty declarations or exemption claims under a power of attorney.
We file with the tax office and Revenue Administration, coordinate the banking steps where funds must be transferred, and respond to any queries on your behalf.
We keep the records that protect each relief and advise on the ongoing steps needed to maintain long-running benefits such as the 20-year exemption.
We work daily with foreign investors, international companies and relocating individuals, entirely in English.
From the eligibility check to the final filing, we can complete the whole matter under a power of attorney.
We tell you clearly which reliefs you qualify for, rather than promising a saving that will not hold up.
Tax, company, banking and immigration support together, so your incentives fit the bigger plan.
Atty. Nevzat Oğulcan Bayraktar
Confidential, English-speaking tax support for investors, companies and relocating individuals in Turkiye.
This page provides general information about Turkiye's 2026 tax package and related incentives and does not constitute legal or tax advice. Rates, thresholds and deadlines are set by law and can change. For guidance on your specific situation, please contact Bayraktar Attorneys for a consultation.
