{"id":11624,"date":"2026-06-08T16:17:24","date_gmt":"2026-06-08T13:17:24","guid":{"rendered":"https:\/\/www.eyuboglubuyukatak.av.tr\/?p=11624"},"modified":"2026-06-08T16:20:55","modified_gmt":"2026-06-08T13:20:55","slug":"amendments-to-the-income-tax-law-in-turkiye","status":"publish","type":"post","link":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/amendments-to-the-income-tax-law-in-turkiye\/","title":{"rendered":"Amendments to the Income Tax Law in T\u00fcrkiye"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The Law No. 7582 on Amendments to Certain Laws, which introduces significant changes to the Income Tax Law, entered into force upon its publication in the Official Gazette dated 4 June 2026 and numbered 33270. Accordingly;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00a0A 20-year tax exemption was introduced:<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">With the duplicated Article 20\/D added to the Income Tax Law; individuals who <strong>did not have a residence<\/strong> and <strong>full tax liability in T\u00fcrkiye in the last 3 (three) calendar years<\/strong> shall be granted an <strong><u>income tax exemption for a period of 20 (twenty) years on their income<\/u><\/strong> and revenues obtained abroad, provided that they settle in T\u00fcrkiye.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Within this scope, salaries, commercial profits, investment returns, and other foreign-sourced income shall not be subject to income tax in T\u00fcrkiye and shall be excluded from the annual income tax return. Furthermore, the regulation explicitly stipulates that individuals previously holding a limited tax liability in T\u00fcrkiye solely due to income from immovable property, income from movable property, or capital gains shall not be barred from benefiting from this exemption.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On the other hand, expenses and costs related to the exempted income cannot be taken into account in determining the taxable income in T\u00fcrkiye, and taxes paid abroad on such income cannot be offset against taxes in T\u00fcrkiye.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the event it is subsequently determined that the conditions for benefiting from the exemption are not met, the taxes not accrued in due time shall be assessed within the framework of <strong>tax loss provisions<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Individuals benefiting from the exemption above are granted a privileged 1% tax rate on transfers through inheritance:<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">With the amendment made to the Inheritance and Transfer Tax Law, a special inheritance and transfer tax advantage has been introduced for asset transfers through inheritance in the event that individuals benefiting from the income tax exemption granted <strong>for foreign-sourced income<\/strong> pass away within the duration of the said exemption. Accordingly, the inheritance and transfer tax rate to be applied to asset transfers through inheritance from individuals covered by the exemption <strong>has been set at 1%.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The relevant amendments entered into force on the day of their publication in the Official Gazette.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Law No. 7582 on Amendments to Certain Laws, which introduces significant changes to the Income Tax Law, entered into force upon its publication in the Official Gazette dated 4 June 2026 and numbered 33270. Accordingly; With the duplicated Article 20\/D added to the Income Tax Law; individuals who did not have a residence and [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11624","post","type-post","status-publish","format-standard","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/comments?post=11624"}],"version-history":[{"count":1,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11624\/revisions"}],"predecessor-version":[{"id":11625,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11624\/revisions\/11625"}],"wp:attachment":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/media?parent=11624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/categories?post=11624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/tags?post=11624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}