Tax Advisory

I declared rental income in Turkey before moving. Am I disqualified?

No. The law expressly says that a prior Turkish tax liability arising from rental income, investment income or capital gains does not block the exemption. Employment and business income do: under the Communiqué, even salary from a single Turkish employer taxed through withholding in one of the three prior years rules you out.

Read the full article: Turkey's 20-Year Tax Exemption on Foreign Income for New Residents: What It Covers and Where It Stops (2026) →