CHAPTER 01 · BEFORE YOU MOVE
Establish your starting position.
Separate citizenship, residence, work rights and tax residence before choosing a route.
A written profile of your status, household, income and intended move date.
A residence permit, a Mavi Kart and an exemption certificate are different documents. None should be treated as a substitute for the others.
Four questions before any application
- What nationality and legal status do you hold? Record every citizenship, passport and any Article 28/Mavi Kart status. Each family member needs their own analysis.
- What gives you permission to live in Türkiye? Turkish citizens return using their citizenship rights; eligible Mavi Kart holders have a separate statutory position; other foreign nationals need a suitable lawful stay route.
- Will you actually work in Türkiye? Include remote employment, self-employment, managing a company and providing services from home. Resolve work permission before starting.
- Where are you tax resident, and where will each income stream arise? Residence rights and bank-account location do not settle these tax questions.
Choose the right reading route
| Your position | Start here | What still needs review |
|---|---|---|
| Foreign national without Article 28 rights | Entry, residence purpose and work route | Tax residence, eligibility, income source and business registration |
| Turkish citizen returning from abroad | Identity and address records; departure-country obligations | Prior three calendar years and each income stream |
| Article 28 / Mavi Kart holder | Confirm entitlement and current registry details | Tax rules remain separate; regulated professions may have additional conditions |
| Dual Turkish citizen | Use the returning-citizen route | Other citizenship may create continuing tax or reporting duties |
| Retiree or investor with no trading activity | Residence route and personal income review | A Turkish company is not a prerequisite for the personal exemption |
Decide the order, not just the destination
Begin with a pre-move meeting involving a Turkish tax adviser and, where relevant, an adviser in your current country. Give them an income schedule and your residence history rather than asking whether “foreign income is tax free”. Their task is to identify which receipts, dates and activities fit which rules.
Set a provisional arrival date and a separate estimated tax-settlement date. Moving belongings, signing a lease, starting work and becoming tax resident may occur on different dates. Ask the adviser to explain the evidence supporting the date used for an exemption application.
Budget for professional fees, translations, legalisation, travel, temporary accommodation, deposits, insurance and ongoing business costs. Use current written quotations in their original currencies. Do not build a household budget around an unconfirmed tax exemption.
The first meeting should produce a decision
Ask for a short written scope: your likely residence/work route, the income requiring detailed analysis, documents missing, actions to take before departure and the first deadline. If a point depends on a tax ruling or local authority confirmation, record that dependency explicitly. Do not ask a relocation agent to decide specialist tax questions outside their qualifications.
Your document checklist
This is a preparation list. The receiving authority or bank may require additional or different documents.
- All passports and identity cards
- Mavi Kart and relevant registry extract, where applicable
- Three-year address, residence and tax history
- Income and asset schedule with ownership details
- Family-member status list
- Provisional arrival, work-start and settlement dates
Ask your adviser
- Which residence and work route fits what I will actually do?
- What could change my tax-residence date?
- Which issues require advice in both countries?