Türkiye published Law No. 7582 in the Official Gazette on June 4, 2026, bringing into force the package President Erdoğan proposed in late April. Parliament cleared it on May 21. The headline measure is a 20-year exemption on foreign-source income for individuals who become Turkish tax residents from January 1, 2026 onward.
For families considering Turkey's citizenship-by-investment program, the law fundamentally changes the calculus. Until now, Turkey was the strongest CBI on capital recovery (the $400K property route keeps the asset on your balance sheet rather than donating it) but a weaker fit on long-term wealth planning. With Law No. 7582 in force, the passport and the tax shelter sit in the same hand for the first time.
The qualification test is simple: no Turkish domicile or tax liability in the three calendar years before becoming resident, with a carve-out for those who paid Turkish tax on local rental income, securities income, or capital gains before relocating. The exemption covers both foreign-source income and capital gains. Beneficiaries deduct no related expenses and claim no credit for the foreign tax they pay on that income.
Three structural advantages stand out alongside the core 20-year window.
A 1% inheritance rate applies to exemption beneficiaries on assets transferred on death during the period, versus a progressive schedule that reaches 10%. Lifetime gifts sit outside it.
A separate asset-repatriation amnesty runs through July 31, 2027. Declared cash, gold, foreign currency, and securities draw a 0% to 5% charge with no audit on the declared assets – 0% for a five-year hold in qualifying instruments, up to 4% for a one-year commitment.
For families with internationally experienced employees, a salary tax exemption now reaches qualified-service-center staff on wages up to three times the gross minimum wage, or five times in approved industrial zones and the Istanbul Finance Center.
The most compelling angle is the duration. Europe's typical non-dom regimes – Portugal's NHR (sunset), Italy's €100K flat regime (15 years), Spain's Beckham Law (6 years), Greece's pensioner regime (15 years) – run materially shorter. Twenty years of foreign-income exemption beats every one.
For Americans, the IRS-side filing obligation continues regardless. What Law No. 7582 eliminates is the Turkish-side overlay on US-sourced income for two decades. The combined US-Turkey position, properly structured, becomes one of the most efficient long-term arrangements available anywhere.
We're already getting calls from clients who previously kept the citizenship and tax-residency decisions deliberately apart. For the first time, the two decisions actually point in the same direction.
