What is the foreign currency salary exemption in Turkey?

Article 23(1)(14) of the Income Tax Law exempts salaries paid in foreign currency to employees of non-resident employers — that is, employers with no legal or business centre in Turkey — where the salary is paid out of the employer's earnings generated outside Turkey. It is a genuine exemption rather than a deduction, but it depends on the employer's status and on the source of the funds, so it has to be assessed against the actual arrangement.