New Resident Foreign Income Exemption (Law 7456) in Turkey (2026)
Foreign nationals who transfer at least $500,000 in foreign currency to Turkey and register as tax residents receive a 3-year exemption on all foreign-sourced income (employment, dividends, capital gains, rental).
Turkey · Special Tax Regime · 2026
Last reviewed:
How it works
Foreign nationals who transfer at least $500,000 in foreign currency to Turkey and register as tax residents receive a 3-year exemption on all foreign-sourced income (employment, dividends, capital gains, rental). Introduced in Law 7456 (2023) as part of Turkey's FX reserve-building strategy. The exemption is personal (not company-level) and requires proof of FX transfer via Turkish banking channels. After 3 years, normal worldwide taxation resumes. The scheme targets high-net-worth individuals and remote workers receiving foreign salaries.
Who qualifies?
Foreign nationals transferring a minimum of $500,000 USD (or equivalent) in foreign currency to Turkey and obtaining Turkish tax residency; exemption lasts 3 years from registration.
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Turkey top rate | 40% |
Calculate your take-home under New Resident Foreign Income Exemption (Law 7456)
Enter your salary and select Turkey + the new-resident-foreign-income regime in our calculator.
Related Turkey regimes
Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.