Identify the residence and work route
Property ownership, investment citizenship, a residence permit and work authorisation are separate concepts. Confirm which pathway permits your actual activities and which family members can accompany you. Avoid committing to property purely on a seller’s assertion that it guarantees a passport or residence.
Qualifying arrivals can apply for the enacted 20-year foreign-income exemption
Article 20/D, enacted by Law 7582 in 2026, provides a 20-year foreign-income exemption for qualifying individuals treated as settled from 1 January 2026. The three preceding calendar years, specified prior-income exceptions, exemption certificate and application deadline must be reviewed. Final Communiqué 333 was published on 4 July 2026; this is an enacted regime, not a general territorial reclassification of Türkiye.
The exemption does not cover Turkish-source activity or confer an exemption on a company the individual owns. Review local work, corporate management and departure-country exposure separately. The dedicated foreign-income exemption guide explains the sequence and evidence file.
Understand the arrival-year tax position
Prepare a calendar of the move, domicile, income categories and continuing ties abroad. The tax authority’s 2026 guide should be read together with the applicable law and treaty. A person managing foreign operations locally also needs a corporate analysis; owning a foreign company does not turn locally performed work into a purely foreign activity.
Do property diligence before payment
Check title restrictions, independent valuation, the transfer of funds and the applicable authority’s certification requirements. Foreign ownership rules may affect eligibility. Budget taxes, registration, translation, insurance and professional fees separately from the investment amount. A source-of-funds and documentary record is useful for both the citizenship process and banking.
Build a property and nationality file before payment
For an investment-citizenship project, verify ownership eligibility and choose the qualifying route before committing funds. Property title, independent valuation, sale restrictions, bank payments and the authority’s certificate each serve a different purpose. A broker’s projected valuation should not replace the formal evidence. Separate commercial advice on the asset from confirmation that it meets the programme.
Prepare passports, birth and marriage records, name-change evidence and the translations or legalisations required for the family. Check that each dependent meets the current category. Coordinate the foreign-currency purchase certificate and bank-transfer evidence before the transaction. After investment, the conformity, immigration and nationality stages still require completion; neither title registration nor an application receipt is a passport.
Model residence and actual work before arrival
Prepare a calendar of the intended home, family move and work duties. Domicile can matter independently of the six-month stay test, and temporary departures may not break a qualifying stay. Apply any statutory exception or treaty to the actual facts. Confirm the right to work under the chosen status rather than assuming that property ownership supplies all necessary permissions.
Inventory foreign companies and identify which decisions you will continue making locally. A company’s business centre can be relevant even when its legal centre is overseas. Establish whether a local operation, payroll or permanent establishment needs registration. Keep a record of which functions remain abroad and who has real authority to perform them.
Check whether the business fits a current incentive
The current service-income deduction deserves investigation for a business performing a listed activity for qualifying overseas customers. Review the service and its use, not merely the customer’s billing address. Ensure the contract and accounting distinguish eligible receipts from domestic or nonqualifying business. The requirement to transfer earnings by the return deadline should be built into the payment process.
Budget ongoing accounting, bank compliance and employment obligations even when a profit deduction may apply. Do not treat the business’s potential tax benefit as funding available before eligibility is established. For a family using the citizenship route, maintain a separate calendar for the investment holding restriction and nationality documentation. The strongest implementation plan aligns immigration, ownership and daily business activity without pretending they are the same legal process.
How Offshore Capitalist can help
Share your current residence, nationality, business activities and intended changes through the inquiry form or WhatsApp. We can assess the cross-border issues, explain the work required and coordinate the agreed implementation. For this jurisdiction, local regulated work and government decisions remain with the relevant qualified providers and authorities. We confirm scope and fees before starting.
Sources & research notes13 references
Sources supporting this guide. Research draft awaiting editorial review.
- Invest in Türkiye: investment and citizenship routes
- GIB: 2026 taxpayer guide
- GIB: full and limited corporate liability
- Turkish Citizenship Law 5901: exceptional acquisition
- TKGM: foreign-currency purchase certificate and bank-transfer evidence
- TKGM: current valuation-circular notice, 29 September 2026
- GIB: Income Tax Law, including residence provisions
- GIB: article 89 service-income deduction, Decision 11257
- GIB: Corporate Tax Law article 7 and current amendments
- GIB consolidated Income Tax Law — article 20/D and effective date
- GIB — final General Communiqué 333, published 4 July 2026
- Official Gazette 33300 — final Communiqué 333
- GIB — official article 20/D guide announcement, 7 September 2026
