2026 — the year Turkey became a tax destination
Until 2026, Turkish residency meant worldwide taxation at up to 40%. Law 7582 turned that upside down for new arrivals.
| Standard resident | New resident under Law 7582 | |
|---|---|---|
| Foreign salary / freelance income | Progressive rates up to 40% | Exempt for 20 years |
| Foreign dividends, interest, gains | Taxable | Exempt for 20 years |
| Foreign pensions & rents | Taxable (treaty-dependent) | Exempt for 20 years |
| Turkish-source income | Taxable, progressive | Taxable, progressive — no change |
| Inheritance & gift | Progressive up to 10% | 1% during the regime |
Eligibility for the right-hand column depends on the Law 7582 conditions — chiefly becoming resident on or after 1 January 2026 with no Turkish residency in the prior three calendar years.
If you live in Turkey and bill foreign clients, your situation changed more than anyone's. Under the standard regime that income was Turkish-taxable once you became resident. Under the new regime, qualifying residents pay 0% Turkish tax on it. Open questions remain on income from work physically performed in Turkey — one of the grey zones we route to a licensed CPA rather than answer with a blog post.
One conversation now beats an amended return later.
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