Moving to Türkiye
14 ways to move to Türkiye in our guide: 1 talent scheme, 1 nomad / remote-work visa, 7 investor routes, 1 business / startup route, 1 work visa, 1 student visa, 2 spouse visas.
Remote workers: Digital nomad visa, $3,000+ a month. Smallest investment: Citizenship · $500k bonds, $500k+. Tax for newcomers: Foreign-source income exemption for new tax residents, 0% tax. Checked against official sources on .
Türkiye offers a set of citizenship-by-investment routes alongside ordinary residence and work permits. The investment routes share a common path: you first obtain a conformity certificate from the competent institution, then a short-term residence permit, and only then apply to the provincial population and citizenship directorate.
Talent schemes · 1
Turquoise Card
First stay: 3 yrs
Nomad / Remote work · 1
Digital nomad visa
Income needed: $3,000+ a month
Investing · 7
Business / Startup · 1
Work · 1
Work permit
First stay: 1 yr
Student · 1
Student residence
Spouse visas · 2
For people married to, or in a partnership with, a citizen or permanent resident.
Spouse of a resident
First stay: 3 yrs
Spouse of a citizen
First stay: 3 yrs
Tax
Türkiye taxes residents on worldwide income and non-residents on Türkiye-source income, and income tax residence is separate from immigration status. There is also a deduction for earnings from certain services supplied to customers with no residence or workplace in Türkiye and used solely abroad. Both regimes have conditions and procedures set by the authorities, so take advice on your own facts.
Special regime
Foreign-source income exemption for new tax residents (Income Tax Law repeated Art. 20/D)
0% tax
Details
- On: Foreign-source income and gains (kazanç ve iratlar) earned outside Türkiye
- Who: Natural person treated as resident in Türkiye on or after 1 January 2026
Individuals who become Turkish tax residents and had no domicile or tax liability in Türkiye in the preceding three calendar years are exempt from income tax on income and gains earned outside Türkiye for twenty years.
Taxed on
Foreign-source income and gains (kazanç ve iratlar) earned outside Türkiye.
Who it applies to
- Natural person treated as resident in Türkiye on or after 1 January 2026 (domicile in Türkiye or staying continuously more than six months in a calendar year, Art. 3-4).
- No domicile and no tax liability in Türkiye during the three calendar years before becoming resident.
- Earlier Türkiye-source rental, securities income or capital gains liability does not prevent the exemption; a salary or business taxed in Türkiye in those three years does.
- An exemption certificate must be obtained from the tax office: the application is due by the end of the calendar year in which the person becomes resident, or by the end of February of the next year for those who become resident in November or December. A late application is refused.
Exclusions
- Income earned in Türkiye is not covered.
- Costs and expenses of exempt income are not deductible; foreign taxes paid on exempt income cannot be credited against Turkish income tax.
- No annual return is filed for the exempt income; the exemption is lost with retroactive tax if the conditions were not met.
Tax residence
Applies from 1 January 2026 to persons who become resident; added by Law 7582 of 21 May 2026, published 4 June 2026. The Ministry of Treasury and Finance sets procedures.
Visas
Tax residence arises from presence or domicile, not from a particular residence permit.
Other taxes
Social security, VAT and local taxes are separate.
Checked against official sources on Change log
Special regime
Export of services deduction (Income Tax Law Art. 89/13)
Tax relief
Details
For 2026 income, 100% of earnings from architecture, engineering, design, software, medical reporting, bookkeeping, call-centre, product testing, certification, data storage, processing and analysis, and designated vocational training services delivered to non-resident customers and used exclusively abroad is deducted from income.
Taxed on
Earnings from qualifying services supplied to customers with no residence or workplace in Türkiye and used solely abroad. The deduction is 100% of those earnings for tax periods starting on or after 1 January 2026 (Presidential Decision 11257); the statutory rate in the law is 80%, which applied to 2024 and 2025 income.
Who it applies to
- Customer is a person not resident in Türkiye with workplace, legal and business centre abroad (including education and health businesses serving non-residents under ministry permits).
- The invoice or similar document is issued in the name of the foreign customer.
- All earnings from the activity are transferred to Türkiye by the due date of the annual income tax return for the year they were earned.
Exclusions
- Services used in Türkiye; only the listed service categories qualify.
Tax residence
The law sets the rate at 80% and lets the President set it between 0 and 100 percent and set the share of earnings that must be transferred to Türkiye; procedures are set by the Ministry of Treasury and Finance. Presidential Decision 11257 of 29 April 2026 (Resmî Gazete 30 April 2026, no. 33239) set the rate at 100% for income of tax periods starting on or after 1 January 2026. The 80% rate and full-transfer condition replaced a 50% rate by Law 7491 of 27 December 2023.
Visas
Tax rule independent of immigration status, but a foreigner working in Türkiye needs a work permit or an independent work permit.
Other taxes
VAT export treatment, social security and other taxes are separate.
Checked against official sources on Change log
Standard rules
Personal income tax: residence test and 2026 progressive rates
Progressive rates
Details
- On: Annual taxable income
- Who: Resident: domicile in Türkiye
- Limit: TRY 190k/yr ≈ $3,850
Residents are taxed on worldwide income at progressive rates of 15% to 40%; non-residents on Türkiye-source income.
Taxed on
Annual taxable income; residents on income earned in and outside Türkiye (Art. 3).
Who it applies to
- Resident: domicile in Türkiye, or continuous stay of more than six months in a calendar year (temporary absences do not interrupt); certain foreigners on a defined temporary assignment, study, treatment or travel are not treated as resident (Art. 5).
Limits
- TRY 190,000 a year (≈ $3,850) · 15% on taxable income up to this amount (2026 figure in Art. 103 parentheses).
- TRY 400,000 a year (≈ $8,100) · 20% up to this amount.
- TRY 1,000,000 a year (≈ $20,300) · 27% up to this amount (1,500,000 for wage income).
- TRY 5,300,000 a year (≈ $107,000) · 35% up to this amount; 40% above.
Tax residence
Income tax residence is separate from immigration status.
Visas
None.
Checked against official sources on Change log
Standard rules
Pensions paid by foreign social security institutions: exempt
0% tax
Details
- On: Pensions paid by foreign social security institutions (Income Tax Law Art. 23(13))
- Who: Pension is paid by a social security institution located in a foreign country
Retirement, disability, widow and orphan pensions paid by social security institutions abroad are exempt from Turkish income tax.
Taxed on
Pensions paid by foreign social security institutions (Income Tax Law Art. 23(13)).
Who it applies to
- Pension is paid by a social security institution located in a foreign country.
Exclusions
- Other foreign-source income of a Turkish tax resident (private pensions, rent, dividends, wages) is outside this exemption.
Tax residence
Exemption sits in the wage-exemption article of the Income Tax Law; tax residence follows domicile or more than six months of stay in a calendar year (Art. 3-4).
Visas
Independent of the residence permit held.
Other taxes
Social security and local taxes are separate.
Checked against official sources on Change log
Special regime
Wages paid in foreign currency by a non-resident employer: exempt
0% tax
Details
Wages paid in foreign currency to an employee by an employer with no legal or business centre in Türkiye, out of that employer's earnings abroad, are exempt from income tax.
Taxed on
Wages paid in foreign currency by a non-resident employer from its foreign earnings (Income Tax Law Art. 23(14)(a)).
Who it applies to
- Employer has neither its legal nor its business centre in Türkiye and is subject to limited tax liability.
- Wage is paid in foreign currency and comes from the employer's earnings outside Türkiye.
Exclusions
- Wages from employers with a legal or business centre in Türkiye are taxed at the progressive rates.
- Self-employed income is outside this exemption.
Tax residence
Applies to the wage as an income item; tax residence follows domicile or more than six months of stay in a calendar year (Art. 3-4).
Visas
A foreigner working in Türkiye needs a work permit or an independent work permit; the tax exemption does not replace it.
Other taxes
Social security and local taxes are separate.
Checked against official sources on Change log
Checked against official sources on Change log
Türkiye in pictures
Shorter stays · 3
Investing
Investor residence permit
First stay: 5 yrs
Investing
Property residence permit
Investment needed: $200k+
Business / Startup
Business contacts residence
Income needed: TRY 28k+ a month ≈ $570
Path to permanent residence · 2
- PR after 8 years · Long-term residence permit
- PR after 8 years · Permanent work permit
Arriving in Türkiye: first steps
- Sort out your immigration position first: the investment routes require a conformity certificate and then a short-term residence permit before any citizenship application, and applications must be made in person.
- If you plan to work, remember that a residence permit does not give you the right to work; you need a work permit, and an employer-linked permit is tied to the named employer, workplace and job.
- Arrange health cover as part of your residence planning, since the permit routes and their conditions are what your stay rests on.
- Keep a stable address and your title deed or tenancy documents to hand, as the property route in particular turns on the dwelling being owned and used for residence.
- Open a Turkish bank account if you are using a deposit route, and keep the funds in place for the full commitment period.
- Register with the provincial population and citizenship directorate when you reach the citizenship stage, and keep your conformity certificate and permit documents together.
Questions people ask
What special talent visas does Türkiye have?
Türkiye has 1 talent scheme. Turquoise Card gives a first stay of 3 years.
What is the Türkiye digital nomad visa income requirement in 2026?
Türkiye has 1 nomad or remote-work visa. Digital nomad visa asks for an income of at least $3,000 a month.
How much do you need to invest for residency in Türkiye?
Türkiye has 7 investor routes. Citizenship · $500k deposit asks for savings of at least $500,000 and gives a first stay of 5 years. Citizenship · $500k bonds asks for an investment of at least $500,000 and gives a first stay of 5 years. Citizenship · $500k pension asks for an investment of at least $500,000 and gives a first stay of 5 years.
Can I move to Türkiye by starting a business?
Türkiye has 1 business or startup route. It is Independent work permit.
What work visas does Türkiye offer foreigners?
Türkiye has 1 work visa. Work permit gives a first stay of 1 year that can be renewed.
How do I get a student visa for Türkiye?
Türkiye has 1 student visa. It is Student residence.
Can I join my spouse or partner in Türkiye?
Yes. Türkiye has 2 spouse visas. Spouse of a resident gives a first stay of 3 years that can be renewed. Spouse of a citizen gives a first stay of 3 years that can be renewed.
Does Türkiye have a special tax regime for new residents?
Yes: Foreign-source income exemption for new tax residents (Income Tax Law repeated Art. 20/D). Individuals who become Turkish tax residents and had no domicile or tax liability in Türkiye in the preceding three calendar years are exempt from income tax on income and gains earned outside Türkiye for twenty years. It is separate from the visa and has its own conditions.
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