Turkey: Tax

Turkey introduces a new income tax exemption for foreign-sourced income earned by individuals who recently established tax residency in the country. The exemption applies to qualifying individuals who had no Turkish tax residency in the three years prior to becoming Turkish residents, subject to specific application procedures and documentation requirements.

The globalization of supply chains has forced multinational corporations to continuously scrutinize their operational domiciles for structural optimization. When a global enterprise seeks to establish a high-yield regional headquarters or international service center, the choice of jurisdiction depends heavily on the alignment of local corporate benefits with cross-border operational frameworks. This analytical breakdown explores the sophisticated corporate structuring and tax planning strategies necessary

Gelir İdaresi 2025 Yılı Vergi Harcamaları Raporunu yayınladı. 2025 yılında toplam 3 trilyon 170,3 milyar TL tutarında vergi harcaması gerçekleşti. En büyük pay 1.483,7 milyar ile gelir vergisinde oldu. Vergi harcamalarının GSYH'ye oranı %5,1 olarak hesaplandı.

Türkiye has introduced a new tax incentive for individuals relocating to the country. With the Law No. 7582 enacted on 4 June 2026, a new Article repeated 20/D has been inserted into the Income Tax Code, creating a long-term exemption from Turkish income tax on foreign-sourced income. The implementing rules were published in Income Tax General Communique No.333. This article sets out the key features of the regime and highlights the practical considerations.

The acquisition of high-value immovable assets by international investors creates a multi-generational legacy that requires strategic long-term planning. When a foreign property owner passes away, the management and legal distribution of their domestic real estate portfolio shift into a highly technical regulatory framework. Resolving these cross-border estate transmissions demands a meticulous synthesis of local civil codes, international succession principles, and property registration protocols.

Turkey introduces a 20-year income tax exemption for high-net-worth individuals relocating to the country, mirroring tax incentive models used in the UK, Spain, and Greece. The new regulation aims to attract foreign capital and skilled professionals by exempting foreign-sourced income from taxation, while also reducing inheritance tax rates to 1% for qualifying individuals during the exemption period.

01.07.2026 tarih ve 33297 sayılı Resmî Gazetede yayımlanan 7587 sayılı Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun ile vergi kanunlarında bazı değişiklikler yapılmıştır.

The 2026/July issue "BDO Denet Monthly Report " where we bring together the publications prepared by BDO Turkey’s experienced team has been published!

Turkey's Income Tax Law Article 17 has been amended to increase the exemption limit for employee stock options granted by techno-entrepreneurship companies to twice the annual gross salary, while simultaneously reducing the required holding periods. The new regulations, published in Official Gazette No. 33300, provide detailed guidance on calculating exemption thresholds and the tax implications of early disposal of shares.

Bu çalışma, grup şirketler arasındaki garantörlük ilişkilerinin transfer fiyatlandırması hükümleri bakı mından nasıl değerlendirilmesi gerektiğini incelemeyi amaçlamaktadır.

Holdinglerde kefalet incelemeleri sonucunda yapılan tarhiyatlar yargıda mükellef lehine sonuçlanmaya devam ediyor, Maliye'nin tüm tarafları boşuna uğraştırmaması gerekir!

One of the most commonly used instruments for meeting financing needs among group companies is intra-group loans. Particularly in holding structures and multinational corporate groups, such borrowings provide operational flexibility and cost efficiency. However, in Türkiye, intra-group loans are not subject to a single set of rules; rather, they fall within the intersection of contract law, corporate law, banking law, tax law, and the capital movements regime.