Four questions before any application

1. 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.
2. 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.
3. Will you actually work in Türkiye? Include remote employment, self-employment, managing a company and providing services from home. Resolve work permission before starting.
4. 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

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?

Create an income inventory

1. List each payer, owner, underlying asset or activity, country and currency. Separate salary, freelance work, company profits, dividends, interest, rent, pensions and disposal proceeds.
2. Record where work is physically performed and where services are used. For a business, identify offices, management, personnel, contract negotiation and delivery.
3. Separate the date income is earned or arises from the payment and transfer dates. Record whether a receipt is a new earning, repayment, gift, capital contribution or movement of existing savings.
4. Ask for the Turkish classification, the source-country position and any treaty analysis for each line. Keep unresolved items out of any projected exemption calculation.

Common situations

Keep company tax separate from your own

A personal exemption does not exempt an incorporated company’s profits. A company formed abroad can still create Turkish tax questions if management or operations move here. Assess corporate residence, permanent establishment, payroll, indirect taxes and shareholder transactions before retaining an overseas structure.

A salary, a dividend and a shareholder loan are different transactions. Do not relabel the same earnings to obtain a desired result. Ask your accountant to review the legal substance and maintain a trail from the underlying activity to the payment.

Two examples to discuss with an adviser

Illustration: a qualifying new resident owns a flat in France and rents it to tenants there. Communiqué 333 illustrates relief for foreign rent; French obligations are a separate question. A Turkish bank receiving the money does not turn the property into a Turkish asset.

Illustration: a designer lives and performs work in İzmir for a German client. An overseas invoice address does not answer where the income arises. Before using Article 20/D, assess local self-employment, VAT export conditions, social security and work rights. These examples explain the questions, not your individual tax outcome.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Contracts and work-location diary
• Rental and property documents
• Company ownership and management records
• Dividend, interest and withholding statements
• Pension award documents
• Historical statements for savings transfers

Ask your adviser

• What is the statutory source rule for each receipt?
• Does my overseas company acquire a Turkish tax presence?
• Which relief applies separately from Article 20/D?

Build your residence evidence

The exemption looks back at the three calendar years before the year you become settled in Türkiye. For a 2026 settlement, the relevant years are 2023, 2024 and 2025. This is not simply the preceding 36 months. Prior Turkish domicile or disqualifying tax liability can matter even if most of your time was abroad.

Gather foreign residence certificates, tax returns and assessments, tenancy or ownership records, employment evidence and travel history. Turkish address records and tax registrations should also be checked. A foreign residence certificate supports a case; it does not by itself resolve the Turkish statutory test.

Do not change, conceal or backdate historic records to fit the rules. If an address is wrong, seek a properly documented correction through the relevant authority and ask how it affects the legal analysis.

Close the departure-country loop

1. Tell your tax adviser your planned departure date, retained home, family ties, work pattern and expected return visits. Ask about residence tests and any split-year treatment.
2. Check whether departure creates an exit tax, capital-gains event, deferred charge or special reporting. Review shareholdings, trusts, pensions, stock awards and private businesses before selling or restructuring.
3. Confirm how retained rent, employment, directorships or pensions will be reported after moving. A Turkish exemption does not erase foreign-source taxation.
4. Update banks and investment providers with your actual address and tax residence when appropriate. Ask whether products can be retained by Turkish residents.
5. Arrange continued access to tax portals, two-factor authentication, official mail and a professional representative. Keep enough liquidity in accessible accounts during the transition.

Country-specific starting points

For UK departures, HMRC provides guidance on residence and whether departure information belongs in Self Assessment or a P85 process. Do not assume buying a ticket or spending fewer than 183 days in one place settles every residence question.

US citizens and resident aliens can retain US worldwide filing obligations while abroad, with separate foreign-account reporting considerations. Obtain US advice before treating the Turkish exemption as a reduction of the total tax bill. Other countries have their own exit and continuing-obligation rules.

Prepare documents and practical arrangements

Ask the receiving Turkish office for a current checklist before ordering apostilles and translations. Birth, marriage, custody, education and company documents may require different treatment. Apostille or consular legalisation requirements depend on the document and issuing country; a notarised photocopy is not automatically enough.

Prepare secure digital copies and carry required originals separately from shipped belongings. Arrange insurance from arrival, short-term accommodation, school records and essential prescription documentation. Check customs rules before shipping household goods or a vehicle; the personal income exemption is not a customs concession.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Foreign tax-residence and tax payment evidence for each relevant year
• Entry/exit history and Turkish historic address/tax records
• Birth, marriage and custody records as relevant
• Translations/legalisation requested by the receiving office
• Bank and broker confirmation of post-move access
• Departure-country advice and household relocation budget

Ask your adviser

• Do retained ties keep me resident in the departure country?
• Are there exit taxes or temporary non-residence rules?
• Which documents need an apostille and a Turkish translation?

Foreign nationals: match permission to purpose

Check entry and visa requirements for your nationality through the Turkish consulate or official services before travelling. Then identify the residence purpose supported by your facts: for example family, study, qualifying property ownership or a relevant short-term category. Tourism is not a reliable substitute for a long-term working plan.

Use the official e-İkamet route. Assemble the category-specific application, valid travel document, photographs, address evidence, insurance or recognised coverage and financial evidence requested by the authority. Attend the appointment and retain the submitted application and receipts. An application or property purchase does not guarantee approval.

Ask about restrictions on the proposed district/address before signing a long lease or paying a non-refundable deposit. Permitted areas, evidence requirements and appointment practice can change. Keep track of lawful-stay expiry and ask the authority about travel while an application is pending.

Working, freelancing or running a company

Resolve the work route before performing services. Depending on the facts, an employer-sponsored, independent or other qualifying permission may be needed. A foreign company paying you offshore does not settle the question of work performed inside Türkiye.

A qualifying valid work permit generally also serves as residence permission, subject to statutory exceptions. Confirm the conditions for your exact document, employer and activity. Shareholder/manager applications can involve conditions beyond company incorporation, including labour-policy criteria; get the current written requirements rather than relying on minimum incorporation capital.

Returning Turkish citizens

Turkish citizens do not apply for foreigner residence or work permits to live and work in Türkiye. Check identity documents, population records and actual address registration. Where relevant, review military-service status, pension/social-security records and civil-status changes recorded abroad.

A foreign spouse or child who is not Turkish and has no separate entitlement needs their own route. Your citizenship does not automatically settle their permit, employment or tax position.

Article 28 / Mavi Kart holders

Eligible Article 28 holders have rights to reside in Türkiye without an ordinary foreigner residence permit. The Labour Ministry confirms they do not need its work permit, subject to professional and special-law rules. Verify the status and the records used by the relevant authority, particularly where a card is old, names differ or a descendant’s entitlement needs confirmation.

This Turkish Mavi Kart is distinct from an EU Blue Card. It is not Turkish citizenship and does not confer every citizenship right. Keep your current foreign passport and Mavi Kart/registry documentation consistent. Family members do not automatically share your entitlement.

Mavi Kart status does not itself qualify someone for the tax exemption. Residence history, tax history, income source and the certificate procedure still apply.

Renewals and changes

Put permit expiry and the relevant renewal window in your calendar. Report changes in address, passport, employer or residence purpose through the correct channel. Ask about consequences before leaving a job, changing activity or making a long trip while a renewal is pending.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Current passport and lawful-entry records
• Category-specific residence/work application documents
• Insurance and address evidence
• Family relationship documents where required
• Mavi Kart and registry record if applicable
• Application receipts, decision and expiry calendar

Ask your adviser

• Does this permission cover my actual work?
• Can I travel while the application is pending?
• Does each family member have their own lawful route?

Before signing for a home

1. Confirm the landlord or authorised agent can lawfully let the property. Review the address, unit number, permitted use, deposit, rent, charges and termination terms.
2. Check the address is acceptable for your residence route before committing. Ask which tenancy or accommodation evidence the relevant office accepts.
3. Inspect the property and obtain a written condition inventory, meter readings and payment receipts. Clarify utilities, building dues and insurance.
4. If you will run a business from home, review lease restrictions, building/municipal rules and any business-registration or withholding implications separately.

Make your address record accurate

Register or update your actual residence through the competent population or migration office for your status. NVİ explains a 20-working-day address-change notification obligation; check the first-registration procedure for your particular case. Do not confuse an online residence application with completion of the separate address record.

Take the identity and housing documents the office requests. Save the resulting address record and confirm that spelling, building and flat details are correct. Align the record with your bank, insurer, tax office and, if relevant, company records. A business-address change has its own reporting process.

Identity number, tax number and digital access

Turkish citizens normally use their Turkish identity number. Foreign residents and Mavi Kart holders should verify which identifier the institution needs and whether existing records are linked correctly. A potential tax number used for transactions does not by itself prove tax residence or exemption eligibility.

Use GİB’s official Digital Tax Office or the appropriate tax office for tax-number and registration services. Avoid creating duplicate identities when a passport is renewed or a Mavi Kart number is already in use. Keep the issuing office’s confirmation.

Set up e-Devlet using the route available for your identity/status and secure it with your own contact details. Access to tax portals, electronic notifications and company e-signature tools are separate matters. Agree delegated permissions with your accountant instead of sharing passwords or one-time codes.

Make everyday services dependable

Obtain a suitable mobile number in your own name and check what identity the operator accepts. Test SMS verification for banking and official portals. For an imported phone, check the current BTK registration eligibility, deadline and fee before assuming it will work indefinitely with a local SIM.

Arrange electricity, water, internet and the insurance required for the home or residence route. Store contracts and customer numbers. Confirm your healthcare cover is effective from arrival and identify the nearest appropriate clinic.

Use traceable payments for rent and deposits and keep supporting records. Build an address-change list for foreign and Turkish institutions so an old address does not cause missed official correspondence.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Lease/title or accepted accommodation evidence
• Address registration output
• Identity, Mavi Kart or foreigner ID records
• Tax-number confirmation where needed
• Utility and mobile contracts
• Insurance policy and coverage start date

Ask your adviser

• Can this address support my residence and business plans?
• Which office handles my address registration?
• Are my identifiers correctly linked across the systems?

What the law provides

Income Tax Law No. 193, repeated Article 20/D, introduced by Law No. 7582, provides a 20-year Turkish income-tax exemption for qualifying foreign-source income and gains of eligible individuals who become settled in Türkiye on or after 1 January 2026. Communiqué No. 333, published on 4 July 2026, explains the procedure. This is an individual exemption; corporate taxpayers cannot claim it.

Citizenship is not the central test. Foreign nationals, returning Turkish citizens and Mavi Kart holders should assess the same settlement and prior-history requirements. A residence card alone is not a tax decision. Under the general domestic residence rules, Turkish domicile and continuous presence exceeding six months in a calendar year are relevant; exceptions and treaties need separate assessment. Do not reduce the test to a universal “183 days” rule.

Check the three previous calendar years

The starting condition is no Turkish domicile and no Turkish tax liability in the three calendar years preceding settlement. However, prior liability from Turkish rental income, investment income or capital gains does not by itself block relief. This carve-out does not waive the separate domicile test.

The communiqué gives examples where prior Turkish salary income, including salary taxed by withholding, or prior Turkish commercial income prevents eligibility. Having no self-filed annual return is therefore not proof that you had no disqualifying liability.

For settlement in 2026, examine all of 2023, 2024 and 2025. For settlement in 2027, examine 2024, 2025 and 2026. Ask an adviser to review actual facts and historic registrations, including any unregistered activity. Later findings of disqualifying circumstances can lead to cancellation, tax, interest and penalties.

Apply for the İstisna Belgesi

1. Establish and document that you are settled in Türkiye at the application date. Confirm the competent tax office for your residence.
2. Prepare a written application identifying you, your settlement date and your request under repeated Article 20/D and Communiqué 333. Ask the office for the current submission channel and evidence requirements.
3. Provide the historic residence/tax evidence requested. Our preparation checklist is not an official exhaustive attachment list. Disclose prior Turkish income and explain any statutory carve-out rather than omitting it.
4. Apply by the end of the calendar year in which you become settled. If settlement occurs in November or December, the communiqué allows application by the end of February of the following year. Confirm how holidays and your exact dates are handled.
5. Keep dated proof of submission, reference number and all supporting documents. Follow up on requests for further information. The tax office checks the conditions and issues the exemption certificate.
6. Keep the issued certificate and written advice about its effective period. Annex 1 is the certificate model, not an automatic approval or substitute for the application. Seek written clarification for departure/re-entry or uncertain period calculations.

What remains taxable or reportable

Only qualifying foreign-source income is covered. Turkish-source rent, earnings and other domestic income remain under the ordinary rules. The communiqué’s example of engineering consultancy provided in Türkiye for overseas clients’ Turkish investments is outside the exemption. Analyse your own services and where they are performed; foreign billing alone is insufficient.

Covered income does not require an annual Turkish income-tax return solely for that income and is omitted from an annual return filed for other income. Costs attributable to exempt income cannot reduce taxable income. Foreign tax on exempt income cannot be credited against Turkish income tax.

The exemption does not remove company tax, VAT, payroll, social-security, banking due-diligence, foreign-country tax or unrelated information obligations. Maintain records showing why each receipt was treated as covered. Do not claim the scheme offers anonymous banking or “no paperwork”.

After the certificate

Review new income, business activity and residence changes before relying on the original analysis. Starting a Turkish business after settlement is not, by itself, a retrospective disqualification in the communiqué’s example; the business’s Turkish income still needs ordinary tax treatment.

Do not assume a new 20-year period starts each time you leave and return. Record the tax office’s stated period and obtain advice before moving again. The communiqué explains that someone who ceases to be Turkish resident returns to the general non-resident framework; that is a separate analysis from continuing the exemption while resident.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Identity and current residence/address evidence
• Settlement-date chronology
• Prior three-calendar-year residence and tax evidence
• Details of prior Turkish income and registrations
• Application copy and dated submission receipt
• Issued exemption certificate and income-classification memorandum

Ask your adviser

• Do any prior liabilities disqualify me, or fall within a carve-out?
• What is my exact application deadline and effective period?
• Which of my income streams remain outside this exemption?

A company is not the starting requirement

If you only receive personal foreign rent, dividends or pensions, assess those receipts first. Incorporation is not a condition of the personal 20-year exemption. Creating a company can add tax, accounts, bank onboarding and closure obligations without solving your actual problem.

If you will earn actively, describe the real operating model: the services or goods, clients, premises, delivery location, turnover, employees and commercial risks. Ask an accountant to distinguish commercial activity from regulated or professional self-employment; “sole trader” is an English shorthand, not a complete Turkish tax classification.

Compare the routes

Compare full costs and legal exposure

Obtain a written first-year and annual cost schedule for each plausible route: formation, capital, accountant, e-document tools, registered address, social contributions, payroll, insurance, permits and closure. Capital is funding committed to the business, not simply a government application fee.

A limited company separates the legal entity from shareholders, but the protection is not absolute. Public-debt liability, management duties, guarantees and wrongful conduct need legal review. Decide ownership, signing powers, profit distribution and partner exit terms before registering.

Check relief independently

Separate personal foreign-income relief from business deductions, incentives and VAT export treatment. Eligibility, rates, transfer conditions, filing and evidence differ. Ask for the current legal basis and a calculation for your activity instead of an advertised universal “zero tax company”.

An export-service deduction may apply only to specified activities and qualifying overseas use, with additional conditions. A customer based abroad does not necessarily qualify every service. Check current GVK Article 89 and KVK Article 10 where relevant, and obtain a separate VAT analysis.

Before you instruct formation

1. Confirm residence and work rights for the intended role.
2. Agree activity classification and necessary professional/municipal licences.
3. Choose the legal form and record why it fits.
4. Obtain written formation, accounting and closure quotations.
5. Approve a realistic business address, ownership and banking plan.
6. Set an actual trading start date and a filing-responsibility calendar.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Business activity description and draft client contracts
• Projected receipts and expenses in original currencies
• Legal-form comparison and fee quotes
• Work-rights confirmation
• Ownership/signing-power plan
• Required licences or professional authorisations

Ask your adviser

• Would a company actually improve my position?
• What personal liabilities remain?
• Which taxes and contributions are due even without profit?

Agree the classification first

“Şahıs işletmesi” and “serbest meslek” should not be used interchangeably without checking the activity. Your accountant should establish the income category, activity code, tax-office registration, accounting method and any chamber or professional registration. These decisions affect the document you issue and how income is reported.

Foreign nationals must resolve the right to perform the activity, which can involve an independent work permission or another appropriate route. Article 28 holders have a separate work-rights position, subject to professional rules. A tax registration does not replace an immigration/work authorisation.

A practical registration sequence

1. Engage an authorised accountant using a written scope and fee agreement. Identify who files, who pays and who handles notices.
2. Confirm the place of business and proof of use. Review landlord consent, local licences and any rent withholding implications.
3. Prepare identity, address, activity and start-date information. Use the official Digital Tax Office or relevant tax office submission process.
4. For individuals, GİB states the commencement notification is due within 10 days of starting. Plan it before trading; do not wait for the first annual return.
5. Complete any tax-office verification and obtain the taxpayer details/tax plate. Review which taxes and periods have actually been opened.
6. Set up the required books, e-notification access and e-document process. Depending on classification, this may include Defter-Beyan, e-SMM, e-Arşiv or e-Fatura. Confirm current entry rules and thresholds.
7. Resolve SGK status and any treaty-based coverage, then open a suitable account and test the first invoice/receipt workflow with your accountant.

Your first customer payment

Use the correct issuer identity, tax number, sequence, description, currency and tax treatment on the required document. A PDF generated in a generic invoicing app does not necessarily satisfy Turkish e-document obligations.

For overseas customers, retain evidence of the customer’s status, contract, service location and use abroad. Ask separately about VAT export treatment and any income deduction. Match gross invoice or receipt amounts to platform fees, foreign withholding, currency conversion and net receipts.

Keep a business cashbook or ledger through the accountant’s agreed system. Mixing personal transfers and trading receipts makes both tax and bank checks harder. Explain every capital introduction, loan or reimbursement rather than describing everything as sales.

Ongoing and closing obligations

You may have periodic returns or minimum administrative obligations even in a month with no revenue. Ask which nil returns, contributions and professional charges remain. Retain filing acknowledgements and payment receipts, not just the accountant’s confirmation email.

GİB’s self-employment guidance explains five-year tax-record preservation measured from the following calendar year; other records or disputes may require longer. Agree a retention schedule for your complete business and exemption file.

Notify business/address changes and eventual cessation through the correct process. Closing a bank account or stopping invoices does not close a taxpayer registration, social-security liability or chamber membership.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Engagement letter and filing authority
• Identity and business-address evidence
• Activity code and commencement notification receipt
• Tax plate and registered-tax summary
• E-document access and test invoice/receipt
• SGK status confirmation and monthly compliance checklist

Ask your adviser

• Am I commercial or professional self-employed for tax purposes?
• Which e-documents and books apply from day one?
• What must still be filed when I earn nothing?

Understand capital and governance

The Trade Ministry lists minimum capital of TRY 50,000 for a limited company and TRY 250,000 for a standard joint-stock company. Certain activities and structures require more. Recheck at formation; work-permit criteria are a different test.

For a limited company, subscribed capital may generally be paid within 24 months after registration. For a joint-stock company, at least one quarter of cash capital is generally payable before registration and the remainder within 24 months. Have counsel confirm the exact capital and contribution arrangement for your case.

Decide shareholders, percentages, managers/directors, representation powers and reserved decisions. For partners, document how funding, disputes, departures and sales of shares will work. A template set of articles may not cover your commercial arrangements.

Formation workflow

1. Choose an available company name, appropriate activities, address and legal form with the accountant/lawyer.
2. Prepare the articles and registration application using MERSİS and the relevant Trade Registry. Follow that registry’s current document list.
3. Arrange shareholder/manager identity and tax numbers. Foreign-issued corporate documents and powers of attorney may need apostille or consular legalisation, translation and notarisation.
4. Complete the required signatures, capital evidence and registry payments. Confirm which payment requirements apply to your company type.
5. Obtain registration, Trade Registry Gazette records, representation/signature documents and tax details. Do not assume every connected account is active merely because registration is complete.
6. Complete tax-office follow-up, beneficial-owner reporting where required, accounting/e-document access and any sector/municipal licences.
7. Activate the corporate bank account. Establish SGK/employer registration where relevant and complete employee onboarding before the applicable work commencement deadlines.

Keep ownership, work and tax separate

A foreigner can own a company but may still require permission to work in or manage it. Discuss whether the role is passive ownership or active work and get the appropriate labour-law analysis. Registration capital alone does not establish eligibility for a work permit.

The company is a separate taxpayer. The shareholder’s Article 20/D certificate does not exempt company profits. Salary, fees, dividends, expense reimbursements and loans to or from shareholders need correct documentation and separate tax treatment.

Operate as a real company

Receive company sales into company accounts. Put contracts, invoices and employment agreements in the correct entity’s name. Agree who authorises payments, holds bank credentials, monitors official notifications and approves tax returns.

Maintain statutory books, decisions, accounts and ownership records. Ask your accountant for the applicable corporate, VAT, withholding, payroll, provisional-tax and beneficial-ownership calendar. Monitor capital-payment deadlines and keep evidence that contributions were properly made.

If the business does not proceed, take advice on formal dormancy or liquidation obligations. An unused company can still incur filings and costs; abandonment is not dissolution.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Articles and ownership chart
• Foreign documents with required legalisation/translation
• MERSİS and Trade Registry records
• Tax plate, signature/representation documents
• Capital contribution records and payment schedule
• Accounting, licensing, beneficial-owner and employer checklist

Ask your adviser

• What capital is needed for incorporation versus my work route?
• Who has authority to bind the company?
• What annual costs continue if the company is inactive?

Prepare for the bank appointment

Ask the chosen branch for its current requirements for your status before visiting. Banks can differ in non-resident onboarding, accepted identity/address evidence, remote access, currencies and business accounts. Compare fees and eligibility rather than assuming one published checklist binds every bank.

For a personal account, prepare your passport or accepted identity, relevant Turkish tax/identity number, address evidence and contact information. Mavi Kart holders should ask how the card and registry identity are recorded. Be ready to describe expected receipts and provide documents supporting income or assets.

For a company account, prepare current registry, tax and representation records, beneficial-owner information and authorised signatory documents. The bank may need further information about activities, counterparties and projected transactions.

Set up the account for its purpose

1. Confirm the legal account holder, IBAN and currency for each account. Personal investment income and a company’s turnover should not be routed interchangeably.
2. Check whether international transfers use SWIFT, which correspondent fees may apply and whether the account receives the original currency or converts it.
3. Compare exchange spreads, sending/receiving charges and transfer limits. Confirm any special rules for export proceeds with the accountant and bank.
4. Enable secure digital banking and your own two-factor authentication. Keep a recovery route if your phone number changes.
5. For payment platforms, check current Turkish-resident/business eligibility and permitted withdrawal routes directly with the provider. Do not use someone else’s account to bypass onboarding.

A transfer evidence file

For your own savings, keep statements showing ownership and the history of accumulation. For a property sale, retain the contract and completion/settlement record. For a dividend, retain the resolution and tax voucher. For client receipts, retain the contract, invoice or professional receipt and proof of performance.

Before a substantial or unusual transfer, ask the receiving bank which supporting documents it needs and how the payment should be described. Use an accurate reference. A personal transfer, shareholder loan, capital contribution and sales receipt each require different evidence.

Do not split transactions to avoid bank checks. If funds are delayed, use the bank’s formal tracing and document-response procedure. Keep the payment reference, amount, dates, sender details and correspondence.

Reconcile what arrives

Record gross income separately from processor fees, foreign withholding and net cash received. Your accountant should specify exchange-rate and recognition methods for Turkish records. A difference between an invoice and a bank credit may be a fee or withholding, not a discount or missing revenue.

Keep bank tax-residence self-certifications accurate, including other tax residences and US status where relevant. CRS/FATCA reporting can apply independently of an income-tax exemption. Update information when your circumstances change.

The location of your bank does not determine the source of the income. Moving existing money to Türkiye is not the same event as earning it; review the underlying receipt and any separate rules before assigning tax treatment.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Identity and tax/identity number
• Address and contact evidence
• Source-of-funds and expected-activity file
• Company registry/signatory/ownership documents if relevant
• Bank fee schedule and transfer instructions
• Bank, processor and foreign withholding statements

Ask your adviser

• Will the account support my status and transaction types?
• What documents will a large transfer require?
• How should each gross receipt, fee and withholding be recorded?

An exemption is not a universal filing exemption

Under Article 20/D, covered foreign income is not itself subject to an annual Turkish income-tax return and is excluded from a return filed for other income. Keep the certificate and the basis for treating each receipt as covered. Do not simply omit every overseas payment.

Review Turkish rent, investment receipts, employment and business income under their respective rules. Thresholds, withholding and other exemptions vary by income and year. A business can have VAT, withholding, payroll, social-security, e-document or information obligations even where personal foreign investment income is exempt.

Costs associated with exempt income cannot be used to reduce taxable income, and foreign tax on that exempt income cannot be credited against Turkish income tax. Keep a clear allocation of shared expenses and obtain advice where tracing is difficult.

Create a calendar of obligations

Use the right year and live deadline

Ordinary annual individual income-tax filing generally falls in March after the income year; the usual calendar-year corporate return period is April. Exact due dates, exceptions, special periods and extensions must be checked against GİB’s current tax calendar. Do not use these months as a substitute for a taxpayer-specific schedule.

A guide published in 2026 may concern income earned in 2025. Label each worksheet with both the income period and the filing year. The exemption-certificate deadline is a separate event: year-end of settlement, or the end of the following February for November/December settlement under Communiqué 333.

Agree internal cut-off dates with your accountant well before statutory deadlines, particularly when foreign tax vouchers arrive late. Decide who checks official notices and who approves/payments after filing.

How to review a return

1. Provide a complete income and transaction schedule, including items you believe exempt. Let the accountant document the exclusions.
2. Review the taxpayer identity, period, category, amounts, currency conversion and source of each material figure.
3. Check deductions and credits are supported and not attached to Article 20/D-exempt income improperly.
4. Approve filing through the agreed process and obtain the official acknowledgement and assessment/accrual information.
5. Pay using official channels and save payment evidence separately from the filing receipt.
6. Reconcile foreign returns and tax-residence statements so the factual position is consistent across countries.

Preserve and revisit

Maintain secure, backed-up records with an agreed legal retention schedule. Preserve long-term evidence of original exemption eligibility beyond a routine annual bookkeeping cycle where needed to support the ongoing claim. Do not assume “no annual return for this income” means records can be discarded.

If a mistake is discovered, ask promptly about correction procedures and their effects. Keep the original, corrected calculation and correspondence; do not silently alter records. An accountant’s filing service does not transfer every legal responsibility away from the taxpayer.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Income-by-income annual reconciliation
• Exemption certificate and supporting residence history
• Domestic and foreign tax vouchers
• Submitted returns, acknowledgements and payment receipts
• Business ledger and e-document archive
• Named-responsibility filing calendar

Ask your adviser

• Which returns are due for my exact registrations?
• Which thresholds apply to this income year?
• Who monitors notices, files, approves and pays?

Healthcare from the first day

Confirm coverage from arrival rather than assuming a residence application activates healthcare. Where insurance is needed for a permit, verify that the policy meets that purpose; a policy accepted for immigration may still have exclusions, limits or waiting periods relevant to your family.

SGK has several coverage routes depending on employment, self-employment, citizenship, residence and international agreements. Its general guidance includes an application route for certain foreign nationals after a continuous year of residence; this is not a universal one-year waiting rule for everyone. Check employer coverage, dependants and treaty arrangements separately.

Returning citizens and Mavi Kart holders should obtain an individual SGK status check, especially if there is existing foreign coverage, a foreign pension or prior Turkish insurance. Being eligible for income-tax relief does not waive social-security contributions.

Prepare medical summaries, prescriptions and vaccination records. Ask the insurer which hospitals participate and how claims, emergencies and continuing medication are handled. For urgent emergencies in Türkiye, use 112.

A separate plan for each family member

1. Record nationality, identity documents, residence entitlement and renewal dates for each person.
2. Obtain required marriage, birth, custody and consent documents before travel, with the appropriate translation/legalisation.
3. Contact prospective schools about placement, language support, equivalence and enrolment records before choosing housing.
4. Check whether a spouse plans to work and resolve their own work permission or statutory entitlement.
5. Arrange suitable insurance or SGK coverage for dependants, confirming when coverage actually starts.
6. Keep emergency contacts and authorised collection/decision arrangements for children.

Property, transport and imported belongings

Buying a home does not automatically grant residence or the personal tax exemption. Before paying, take independent legal advice on title, encumbrances, permitted ownership, building status and the residence route you intend to use. Budget purchase and ongoing costs separately from tax-relief projections.

Before importing a vehicle or household belongings, check customs eligibility, temporary-import conditions, allowed users and departure obligations. Mavi Kart rights do not create a blanket duty-free import right. A customs professional should review your status before goods are dispatched.

Check recognition or exchange requirements for your driving licence with the relevant authority and arrange valid insurance. For phones, follow BTK’s current device-registration rules; do not rely on an old fee or an overseas-resident concession after your circumstances change.

Make the move sustainable

Keep a first-year household budget in the currencies you actually earn and spend. Record rent, deposits, building charges, school fees, healthcare, insurance, taxes, professional costs and a contingency. Update with real quotations rather than a generic national average.

Make language support practical: identify a qualified translator for official appointments and keep a bilingual list of key document names. Store emergency, bank and insurer contact routes offline as well as on your phone.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Insurance certificates and SGK coverage confirmation
• Medical, prescription and vaccination summaries
• School and family civil-status records
• Property/lease review and household budget
• Driving and vehicle/customs advice where relevant
• Emergency and service-provider contact list

Ask your adviser

• When does each person’s healthcare cover begin?
• What is excluded by the immigration insurance policy?
• Do any family members need their own residence or work application?

Before departure

1. Complete the status and income inventory. Obtain advice in both countries where needed.
2. Check the three-calendar-year exemption history and identify unresolved domicile or tax-liability questions.
3. Confirm your lawful residence/work route and documents for every family member.
4. Gather legalised documents and source-of-funds evidence, and agree a first-year budget.
5. Plan departure reporting, bank access and health insurance from arrival.

Arrival and the first weeks

1. Keep travel and arrival evidence and confirm the legal date used for tax settlement.
2. Complete the residence/work steps applying to your status without missing lawful-stay deadlines.
3. Register the actual address through the correct office and verify all identity links.
4. Open appropriate personal banking, mobile and official-portal access.
5. Instruct the exemption-certificate application with a recorded deadline; do not postpone it until the rest of the move feels complete.

Before your first business transaction

1. Make the business/no-business decision and resolve permission to work.
2. Complete the appropriate individual or company registration and licence requirements.
3. Set up accounting, e-documents, social-security and tax-notification access.
4. Open the right business account and test an invoice-to-receipt reconciliation.
5. Agree the filing calendar, document cut-offs and who authorises payments.

During the rest of the first year

1. Reconcile bank and platform statements regularly and preserve gross-to-net evidence.
2. Resolve certificate follow-ups and retain the issued document.
3. Check insurance, residence and work renewal requirements ahead of expiry.
4. Review new clients, income types, investments, family or ownership changes before assigning tax treatment.
5. At year-end, reconcile domestic and foreign income and prepare both countries’ filing packages.

What “complete” means

Use evidence rather than memory. “Banking done” means the account is active for intended transactions and you can authenticate access. “Tax registration done” means the registered obligations are known and a filing owner is assigned. “Exemption done” means the application/decision and eligible-income analysis are documented.

Keep a simple tracker with action, responsible person, authority, due date, status and evidence location. The printable worksheet is for your own records; avoid uploading passports, medical files or tax documents to this site.

If a deadline is missed, do not mark the step complete merely because you intend to fix it. Obtain advice on available remedies and record the authority’s response. Treat uncertainty as an open task with an owner.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Personalised timeline and responsibility tracker
• Receipts and decisions for each application
• Bank access and transaction test record
• Registration and filing schedule
• Year-end income reconciliation
• Renewal and review calendar

Ask your adviser

• Which task blocks the next one?
• What evidence proves this step is complete?
• What must be done before my next legal deadline?

Changes that deserve a fresh review

Revisit your position before becoming an employee, moving a foreign company’s management, starting a new business, selling a major asset, receiving a pension lump sum or changing your home country. A certificate supports the exemption regime but does not classify every later transaction automatically.

If facts relating to the original three-year history were wrong, seek advice promptly. Communiqué 333 provides for recovery of tax, penalties and interest where the conditions were not met. Preserve the full history and corrective correspondence.

Update official address, identity, banking and tax-residence records through the appropriate channels. A residence-permit change, business-address change and bank self-certification are separate tasks.

If an application or account is refused

1. Obtain the written decision or exact missing-document request. Record the date received.
2. Ask which review, objection or reapplication route applies and its deadline. Use a lawyer where immigration status or appeal rights are affected.
3. Check lawful-stay and work consequences while challenging a decision; do not assume an objection extends permission.
4. For banking, ask which compliant evidence or alternative service the bank can accept. Do not misstate residence or use a third party’s account as your own.
5. Revise the move or business plan if a necessary permission is not available. Preserve records of all official responses.

Leaving Türkiye later

Before departure, reassess residence in both countries. Terminate or update leases and utilities, notify the proper address and tax offices, and tell banks the correct new tax-residence position. Ask about any special departure filing obligations rather than assuming the ordinary annual deadline remains applicable.

Close or transfer business activity formally if appropriate. Address outstanding returns, payroll, employees, SGK, company decisions, contracts, licences and liquidation requirements. Keep enough accessible funds and authorised support to complete later obligations.

The communiqué distinguishes people who cease to be Turkish resident from those still claiming exemption as residents. Obtain advice about the remaining exemption period and any future return; do not presume the clock pauses or restarts.

Keep professional relationships usable

Agree how your accountant or lawyer will receive notices after you leave and whether any power of attorney remains appropriate. Limit authority to the intended tasks and revoke it properly when the engagement ends.

Retain a final file containing certificates, departure records, deregistration decisions, accounts, returns, payment evidence and correspondence. Document remaining obligations and their owners; leaving the country is not the same as closing every legal or tax relationship.

Your document checklist

This is a preparation list. The receiving authority or bank may require additional or different documents.

• Written change-of-circumstances advice
• Official decisions and receipt dates
• Updated address/tax-residence notifications
• Deregistration or liquidation records where appropriate
• Final accounts, returns and payments
• Post-departure representative and outstanding-task list

Ask your adviser

• Does this change affect my original eligibility or only future income?
• What deadlines apply to a refusal or departure?
• What obligations continue after I leave?