Eurasia & Balkans · Anatolia
Türkiye
The only country pairing a fast, uncapped citizenship-by-investment programme with a brand-new twenty-year exemption on foreign-source income — and, uniquely among CBI states, a US E-2 treaty that a patient family can eventually use.
Tax position
- Income tax (top)
- 40% (top bracket above TRY 5.3m for 2026)
- Capital gains
- no separate CGT; gains taxed as ordinary income at 15–40%. Real estate held over 5 years is exempt; Borsa Istanbul shares held over 2 years are exempt
- Wealth tax
- none
- Inheritance tax
- 1–10% progressive (gift tax 10–30%); reduced to 1% for holders of the new Article 20/D foreign-income exemption
- Special regime
- Law No. 7582 (Official Gazette 4 June 2026) inserts Article 20/D into the Income Tax Law: a 20-year exemption on foreign-source income for individuals becoming Turkish tax resident from 1 January 2026 who had no Turkish domicile or full tax liability in the prior three calendar years
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Participating
Is Türkiye actually right for your family?
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