Episode 8 of our Plan B series. Turkey: the USD 200,000 property rule, company and nomad routes, the 2026 foreign income exemption, and the Cyprus catch.
Status as of 11 October 2026: based on the Law on Foreigners and International Protection No. 6458 (as amended by Law No. 7533 of 2024) and its Implementing Regulation, the Presidency of Migration Management and its e-Residence system, the Ministry of Labour's work permit criteria (as published in October 2026), the Turkish Citizenship Law No. 5901 and its regulation, the Income Tax Law No. 193 as amended by Law No. 7582 of June 2026 and Communiqué No. 333 of July 2026, the 2026 income tax tariff, the visa pages of the Ministry of Foreign Affairs, GoTürkiye and the EU Council conclusions of 9 October 2026. Several thresholds are set by administrative announcement and can change without a new law. We will update this guide when the rules change.
This is episode 8 of our series on a second residence outside the European Union. So far we have looked at Mexico, Paraguay, the UAE, Panama, Georgia, the Philippines and Montenegro, and in between we explained how Cyprus works as your EU base next to a Plan B. Turkey is the biggest country in the series so far, 86 million people between Europe and Asia, and the one whose rules moved most in four years.
Most of what you will read about it is wrong in one of three ways. It says a flat worth USD 75,000 gets you residence; since 16 October 2023 the line for new purchases is USD 200,000, in every province. It says a passport costs USD 250,000; that figure died in 2022 and the real one is USD 400,000. And almost nobody has caught up with the biggest change of all: since June 2026, a newcomer who becomes tax resident in Turkey can exempt foreign-source income from Turkish income tax for twenty years. Turkey has, quietly, built a non-dom regime.
There is one more fact that matters only to readers like ours. Turkey does not recognise the Republic of Cyprus. The two states have neither a double tax treaty nor a direct flight, and Turkey does not send tax data to Nicosia, which is exactly why the EU keeps Turkey on its watch list. If your European base is Cyprus, this episode is less simple than it looks.
When your passport, bank account and right to live somewhere all depend on one state, that state holds a great deal of power over you. A second lawful residence spreads that power. Turkey can be a strong extra door, but only if you understand who holds the key on each side.
Why Turkey keeps coming up
Close. Istanbul is about three and a half hours from Amsterdam or London.
Easy entry. Citizens of the EU, the United Kingdom and Switzerland can visit without a visa for up to 90 days in any 180; Dutch, German, Swiss and several other nationals can even enter with an identity card.
Property you can own. Foreigners can buy homes in their own name, and a qualifying home is one of the listed grounds for residence.
A new tax door. The 20-year exemption for foreign-source income, plus a 1% inheritance tax rate for those who use it.
Deep Christian roots. Antioch, Ephesus, Cappadocia, Nicaea and Constantinople are all here.
The other side, stated plainly: inflation was still 29.7% a year in September 2026, the lira has lost most of its value over a decade, the state is highly centralised, rules move by announcement, and earthquakes are a real risk. Law and morality are not the same thing, here or anywhere: our job is to describe what the law requires, so you can decide with open eyes.
A country that rewrote itself more than once
The Ottoman Empire ruled from Constantinople for nearly five centuries; the Republic of Turkey was proclaimed in 1923 and built on a strict, French-style secularism. Turkey became an EU candidate in 1999; talks opened in 2005 and have been frozen since 2018.
The building on our cover tells the story in stone. Hagia Sophia was consecrated as a church in 537 and served as the cathedral of Constantinople for more than nine centuries. It became a mosque in 1453, a museum in 1934 and a mosque again in 2020, each time by a decision of whoever held power. The lesson for a Plan B is about sovereignty, not religion: a state that can change the meaning of its oldest building overnight can change the meaning of a residence card just as fast.
How the rules moved, and why they keep moving
2013: one law for foreigners. Law No. 6458 created the Presidency of Migration Management and the modern permit system: short-term, family, student, long-term and humanitarian permits, applied for online through e-Residence and decided by provincial directorates.
2022: the property door narrows. From 26 April 2022, a property-based permit needed a valuation report and a minimum of USD 75,000 in metropolitan municipalities and USD 50,000 elsewhere. The same year the Presidency began closing neighbourhoods where foreigners exceed a set share of the population to new registrations; in July 2022 it announced 1,169 closed neighbourhoods in 63 provinces, with a 20% threshold.
2023: USD 200,000, everywhere. For homes acquired on or after 16 October 2023, the line is USD 200,000 in every province, measured by the sale price on the title deed converted at the Central Bank's rate on the day you acquired it. In 2024 Law No. 7533 gave the Ministry of Interior express power to set the nature and value of qualifying property, so the figure can change by announcement.
2026: the tax door opens. Law No. 7582, published on 4 June 2026, added Article 20/D to the Income Tax Law: twenty years of exemption for foreign-source income of new residents, and a 1% inheritance tax rate during that period. Communiqué No. 333 of 4 July 2026 set the procedure.
The direction is clear: the cheap residence door of the 2010s is closing, and an expensive, tax-driven one is opening for people with capital and foreign income.
Who actually uses it
On Presidency figures for September 2026, compiled by the Migration Research Foundation (Göç Araştırmaları Vakfı), 1,268,369 foreigners held residence permits in Turkey, 459,784 of them short-term permits and 174,786 family permits. Citizens of Turkmenistan, Azerbaijan and Syria led. Istanbul alone had 607,611, Antalya 79,103. Foreigners bought 21,534 homes in 2025, 1.3% of all sales and the lowest figure in nine years: the USD 200,000 rule did its work.
Western Europeans are a small minority, mostly on the coast between Alanya and Fethiye and in Istanbul. The state no longer courts them as buyers of cheap flats; it courts them as taxpayers with capital and foreign income.
Visitor stays: test the door first
EU, British and Swiss citizens can stay up to 90 days in any 180 without a visa. Turkey is not in Schengen, so these days do not count against your Schengen allowance. Use them for a winter where you think you want to live. To stay longer, apply on e-Residence before the 90 days run out; an application filed in time lets you stay while it is decided.
The general conditions, whatever the route
Article 32 of Law No. 6458 asks every short-term applicant to document the purpose of the stay, have accommodation that meets health and safety standards, provide a criminal record certificate if asked, give an address, and not fall under an entry ban. In practice you also need valid health insurance for the whole period, a passport valid at least 60 days beyond the permit, and proof of sufficient means. A short-term permit runs for up to two years at a time; offices often grant one.
Two details defeat most files: an address in a closed neighbourhood, which cannot be cured after you sign, and a purpose that no longer fits the facts, such as a "tourism" permit renewed for years or a "property" permit on a flat let to holidaymakers.
Three real routes to residence (and one that is not)
1. Property: a home of at least USD 200,000
Article 31(1)(b) lists "those who own immovable property in Turkey". Article 28(3) of the Implementing Regulation and the current e-Residence document list add the conditions.
What counts: a dwelling, registered as such on the title deed, that you actually use as your home. Shops, offices, land and fields do not count. The current guidance says the home may not be let out or used to earn income.
The value: at least USD 200,000 at the acquisition date, as shown on the deed and the official valuation report, for a single home; values of two flats cannot be added together. The official document list states no exception for older purchases, so anyone who bought before October 2023 should confirm the threshold with the provincial directorate before applying.
Family: a spouse or child who co-owns a share can apply on this ground; a family member without a share uses the home only as evidence of means.
Duration: up to two years at a time, renewable while you own and use the home.
The title deed fee is 4% of the declared price, by law split between buyer and seller, though the contract often moves it. New builds may carry VAT; an earthquake insurance policy (DASK) is compulsory for residential buildings. Hire your own lawyer, check the occupancy permit (iskan), and check the address against the closed list before you sign.
2. Your own company: residence plus a work permit
Forming a Turkish limited company is routine; the trap is that a residence permit lets you live in Turkey, not work there. A foreign shareholder who manages the company needs a work permit from the Ministry of Labour under the International Workforce Law No. 6735, and the Ministry's criteria are specific.
Capital: the company's paid-in capital must be at least TRY 500,000, and the foreign partner's own share at least TRY 500,000 and at least 20%.
Turkish staff: at least five Turkish citizens on payroll; the first permit is issued with a note, and from the seventh month the five must be employed every month.
The investor shortcut: a foreign partner with a capital share of USD 100,000 or more is exempt from both the capital test and the five-employee rule.
Salary: a senior manager's salary must be at least five times the gross minimum wage.
The work permit itself counts as a residence permit. This route suits people building a real business with Turkish staff, not a one-person consultancy.
3. Digital nomad: a pre-approval, then a visa
Turkey launched a digital nomad programme in 2024 through GoTürkiye, the tourism ministry's platform. You first obtain a Digital Nomad Identification Certificate online, then apply for the visa at a Turkish consulate or visa centre, and after arrival for a residence permit under the ordinary procedure.
Who: citizens of 26 EU states, Norway, Iceland, Liechtenstein, Switzerland, the United Kingdom, the United States, Canada, Russia, Ukraine and Belarus, aged 21 to 55, with a university degree.
Work: an employment contract with a company outside Turkey, or service contracts with clients outside Turkey.
Income: at least USD 3,000 a month or USD 36,000 a year.
Missing from the list: Cyprus. Cypriot citizens cannot use the route at all.
There is no special tax status for digital nomads in Turkey. We return to why that matters below.
Other doors, briefly
Family residence lets a permit holder bring a spouse and minor children if the sponsor earns at least a third of the minimum wage per family member, in total not less than the minimum wage, has health insurance for everyone and has held a residence permit for at least a year. The Turquoise Card, under Law No. 6735, is a work and residence status for highly qualified people and significant investors. And Article 31(1)(j) allows a short-term permit of up to five years for people who invest at the level set by the President, with spouse and children.
Not a residence: the passport for money
Citizenship by investment exists: a USD 400,000 property kept for three years, or USD 500,000 in fixed capital, bank deposits, government bonds or fund shares, or 50 jobs. It is a different product, run under the citizenship law, and a USD 200,000 flat moves you no closer to it. We will cover second passports in a separate series.
Absences: what keeps the door open
Short-term permit: since 2016 the 120-day rule sits in the Implementing Regulation, on the Law's express authority. Under Article 29(1)(c), a permit can be cancelled or refused renewal after more than 120 days abroad in total in the last year, except for compulsory public service, official duty, education or health. Treat 120 days as the line.
Counting years towards long-term residence: absences of more than six months in total in a year, or more than one year in total over five years, interrupt your residence, and earlier years no longer count.
Long-term residence: lost after more than one year continuously abroad, except for health, education or compulsory service at home.
For a Cyprus-based reader, a Turkish short-term permit cannot sit in a drawer while you live in Limassol.
Long-term residence and the passport by residence
Article 42 grants an indefinite long-term permit after eight years of uninterrupted residence on permits, with no social assistance in the last three years, sufficient regular income, health insurance and no threat to public order. The regulation counts the eight years strictly: no year-slice with more than 180 days of interruption, no more than 365 days in the last five, and no single absence of more than six months. Holders have most rights of citizens, except voting, public office and military service.
Naturalisation is faster on paper: five years of uninterrupted residence under Article 11 of the citizenship law, with no more than six months abroad in total, basic Turkish, good conduct and sufficient income. Years spent on a tourism permit do not count. Turkey does not ask you to give up your old citizenship; your home country might.
Every step, in order (EU citizen, property route)
At home. Passport, apostilled criminal record and civil status certificates, with sworn translations.
First trip. Enter visa-free, check the neighbourhood list, hire your own lawyer.
Tax number and bank. Expect source-of-funds questions.
Purchase. Title deed transfer at the land registry, price paid through a bank, DASK policy, deed showing a price of at least USD 200,000 at the Central Bank rate on that day.
Application. Register on e-Residence before your 90 days end, buy Turkish health insurance, pay the permit and card fees, attend the appointment.
Address. Register your address; the card arrives by post.
Renewal. Apply in the 60 days before expiry, never after; keep a log of your trips abroad.
Tax: what Turkey asks
Who is resident. Under Article 4 of the Income Tax Law you are resident if your domicile is in Turkey or you stay more than six months in a calendar year; temporary absences do not interrupt the count. Article 5 excludes people who come for a specific temporary job, education, treatment, rest or travel. Residents are taxed on worldwide income, non-residents only on Turkish income. The permit does not decide this, and your current country applies its own tests.
Rates for individuals in 2026. Progressive: 15% up to TRY 190,000, 20% up to 400,000, 27% up to 1,000,000 (1,500,000 for wages), 35% up to 5,300,000, and 40% above. Dividends from Turkish companies carry 15% withholding; half of the dividend is then exempt, and the rest is declared above a threshold, with the withholding credited.
The source rule. Under Article 7, wages and professional income are Turkish-source if the work is done in Turkey. That is the trap for digital nomads: a Dutch salary earned at a desk in Antalya is, in Turkish law, Turkish income.
The new 20-year exemption. Article 20/D exempts income and gains "derived outside Turkey" for twenty years for anyone who becomes resident on or after 1 January 2026 and had neither a domicile nor any tax liability in Turkey in the three preceding calendar years. Earlier Turkish rent, interest or capital gains do not disqualify you; an earlier Turkish salary, business or professional income does. You must obtain an exemption certificate from your tax office by the end of the year you become resident, or by the end of February if you become resident in November or December; miss it and the exemption is lost. Foreign tax on exempt income cannot be credited. Under Communiqué No. 333, dividends from a foreign company and rent from a property abroad are covered; Turkish rent and services you perform in Turkey are not, even for foreign clients. During the exemption, inheritances carry a flat 1% instead of rates up to 10%.
Companies. Corporate income tax is 25%, with a domestic minimum tax of 10% of profit before certain deductions. A company whose legal seat or place of effective management is in Turkey is a Turkish taxpayer on worldwide income.
Treaties. Turkey has treaties with the United Kingdom and the Netherlands (both signed in 1986), Germany (2011), Austria (2008), Switzerland (2010) and Romania (1986). It has none with the Republic of Cyprus.
Turkey next to Cyprus: the arithmetic, and the catch
Take a company with EUR 100,000 of profit, distributed in full to its owner.
Turkish company, owner resident in Turkey: 25% corporate tax leaves EUR 75,000; 15% withholding on the dividend takes EUR 11,250. At least about EUR 36,250 before the annual return, where half the dividend is then declared at progressive rates.
Cyprus company, owner living in Cyprus with Non-Dom status: 15% corporate tax leaves EUR 85,000; the dividend carries 0% SDC; the GESY health contribution of 2.65% takes about EUR 2,250. Roughly EUR 17,250 in total.
Cyprus company, owner resident in Turkey under Article 20/D: 15% Cypriot corporate tax; Cyprus levies no withholding on dividends paid to a non-resident individual, and the dividend is foreign-source income for Turkey. On paper, about EUR 15,000.
Now the catch. If you live in Istanbul and run the Cypriot company from your living room, Turkey can argue that its effective management is in Turkey and tax its profit at 25%. Its dividends would then be taxed as Turkish dividends, outside Article 20/D. Cyprus, for its part, may say the company is no longer managed and controlled in Cyprus. With no treaty between the two states, there is no tie-breaker and no mutual agreement procedure to settle it. The low figure holds only if the company is genuinely run from Cyprus by people in Cyprus. Coherence beats cleverness.
The 60-day rule points the other way. A Cyprus Non-Dom on the 60-day route may spend no more than 183 days in any other single state; Turkey's own line is six months. You can have a Turkish home and a Cypriot tax residence, or Turkish tax residence and the new exemption, but not both at once.
Banking reality
Foreigners can open accounts with a passport and a tax number, but most banks ask for a residence permit, an address and the origin of funds. The lira is a currency to spend, not to save in; many residents keep savings in foreign currency.
Turkey takes part in automatic exchange of financial account information under the CRS. On 9 October 2026 the EU Council kept Turkey on Annex II of its tax list, the list of cooperative jurisdictions with open commitments, because it still does not exchange information with all member states: it does not exchange with Cyprus. Not a black list, but a reason European banks look twice. Banks often act as an extension of the state's compliance machinery; our guides to offshore banking in practice and to asset protection and privacy show what a clean file looks like. Declare your real tax residence on every CRS form.
Eight doors side by side
Mexico: solvency-based temporary residence, permanent after about four years.
Paraguay: temporary for two years, then permanent; territorial tax.
The UAE: company, Green or Golden Visa; treaty with Cyprus.
Panama: Friendly Nations or Qualified Investor; territorial tax.
Georgia: one year visa-free, property permit from USD 150,000; treaty with Cyprus.
The Philippines: retiree visa from 40 for a USD 15,000 to 50,000 deposit; no minimum days.
Montenegro: property, owner-director or nomad permit; the strictest absence rule (30 days); euro; treaty with Cyprus.
Turkey: property from USD 200,000, company with work permit, or nomad visa; plan for 120 days abroad at most; 20-year foreign income exemption for new residents; neither a treaty, nor data exchange, nor direct flights with Cyprus.
Faith, family and the law of the land
The disciples were first called Christians in Antioch, today Antakya. Paul was born in Tarsus. The seven churches of the Book of Revelation stood in western Anatolia. In 325 the first ecumenical council met at Nicaea, today İznik, and gave the Church its Creed; on 28 November 2025 Pope Leo XIV and Ecumenical Patriarch Bartholomew prayed it together beside the ruins of a basilica on the lake shore, 1,700 years later. The Ecumenical Patriarchate still sits in Istanbul's Fener district, though its seminary on Halki has been closed since 1971.
Today Christians are a small minority; foreigners worship in Catholic, Orthodox and Protestant parishes in Istanbul, Izmir and on the coast. Public missionary work is another matter: ADF International reports that since 2020 more than 200 foreign Christian workers and their families have been expelled or barred from re-entry under security codes. If your faith includes public ministry, weigh that.
Article 41 of the Constitution calls the family the foundation of Turkish society. The state declared 2025 the Year of the Family and 2026 to 2035 the Decade of Family and Population, worried by a fertility rate that fell to 1.42 children per woman in 2025. We distrust any state that plans families from above, but a society that still treats marriage and children as normal matters to a family considering a move.
The ground itself
On 6 February 2023 two earthquakes in the southeast killed 53,537 people in Turkey. Istanbul sits near the North Anatolian Fault. Compulsory earthquake insurance covers the building within its limits, not your furniture or rent. Buy newer buildings with a full occupancy permit and an engineer's opinion.
Two worked examples (illustrative, not clients)
Pieter and Anouk: the Cyprus problem. Pieter, 52, and Anouk, 49, are Dutch. They moved from Utrecht to Limassol five years ago; both are Cyprus tax residents and Pieter, a Non-Dom, owns a Cypriot trading company with two employees. They want a second home in Istanbul.
The asset. A flat in Kadıköy for USD 220,000 would qualify for a permit.
The absence rule. But they live in Cyprus. A Turkish short-term permit risks cancellation after 120 days abroad in a year, so they stay as visitors, 90 days in any 180.
Travel. There are no direct flights from Larnaca or Paphos to Turkey; they connect through Athens.
Tax. Cyprus remains home and tax residence. Rent from the flat would be taxed in Turkey, and without a treaty Cyprus alone decides what credit to give; they keep it for the family.
The switch. If they ever move, they would plan Article 20/D months ahead, move the company's real management to directors in Cyprus, or close it.
Graham and Susan: a retirement by the sea. Graham, 63, and Susan, 61, are British and live near Leeds. Both have private pensions and some investments. They know the Fethiye coast from twenty summers.
The route. They buy a USD 240,000 house near Fethiye, register it as their home, buy Turkish health insurance and apply for short-term permits; renewals every one or two years.
The tax. They become Turkish tax residents in 2027 and apply for the exemption certificate the same year. Their UK investment income is then foreign-source income under Article 20/D. Whether the UK can still tax a given pension depends on the 1986 treaty and on the type of pension; they get that in writing before they sell the Leeds house. The UK Statutory Residence Test decides whether they have left.
Who Turkey suits
Families and retirees who will truly live there most of the year, in a home of USD 200,000 or more;
founders building a real Turkish business with local staff or a capital share of USD 100,000 or more;
wealthy newcomers with foreign income who want twenty years of the new exemption and plan it properly;
remote employees for a year or two who accept that their salary may be Turkish income.
Who it does not suit
Anyone who wants a card for a drawer. Plan for 120 days abroad at most.
Cyprus residents who want both. No treaty, no data exchange, no direct flights.
Buyers of a cheap flat. Below USD 200,000 the property route is closed.
Anyone hoping the permit ends tax residence at home. It does not.
How it fits a European base
For most of our readers the main base stays in Europe. If that base is Cyprus, the order there does not change: housing, company, Yellow Slip, TIC (tax number), GESY, bank and, last, Non-Dom. Our guide to relocating to Cyprus walks through it, our piece on the Cyprus 60-day rule explains why days alone do not make you resident, and our article on international company structures explains why a structure must match where you really live. All English articles are in the blog.
FAQ
Can I get residence in Turkey by buying property?
Yes, if you own a home registered as a dwelling, live in it, and, for purchases since 16 October 2023, the deed shows a price of at least USD 200,000 at the Central Bank rate on the acquisition date. The address must not be in a closed neighbourhood.
How long can I be away without losing a short-term permit?
The Implementing Regulation still allows cancellation after more than 120 days abroad in the last year, except for public service, official duty, education or health. Plan as if that were the line.
What is the new 20-year tax exemption?
Since 2026, people who become Turkish tax residents after three calendar years without Turkish domicile or tax liability can exempt foreign-source income for twenty years, if they obtain an exemption certificate in time. Turkish-source income, including work done in Turkey, stays taxable.
Does Turkey have a digital nomad visa?
Yes. Citizens of eligible countries aged 21 to 55, with a degree and USD 3,000 a month from abroad, get a certificate online and then a visa. Cypriots are not eligible, and there is no special tax status.
Can I live in Turkey and keep my Cyprus company?
Only with care. Turkey taxes companies whose effective management is in Turkey, and their dividends then fall outside the 20-year exemption. With no Turkey-Cyprus tax treaty there is no tie-breaker. The company must really be run from Cyprus.
Sources
Law on Foreigners and International Protection No. 6458 (mevzuat.gov.tr): https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=6458&MevzuatTur=1&MevzuatTertip=5
Implementing Regulation, Article 29 (120 days): https://mevzuat.wiki/yabancilar-ve-uluslararasi-koruma-kanununun-uygulanmasina-iliskin-yonetmelik/29
Implementing Regulation, Article 40 (eight-year count): https://mevzuat.wiki/yabancilar-ve-uluslararasi-koruma-kanununun-uygulanmasina-iliskin-yonetmelik/40
Presidency of Migration Management, residence permit types: https://www.goc.gov.tr/ikamet-izni-cesitleri
Presidency of Migration Management, residence FAQ: https://goc.gov.tr/ikamet-sss
Presidency of Migration Management, closed neighbourhoods statement: https://www.goc.gov.tr/istanbulda-39-ilcenin-yabancilarin-ikamet-izinlerine-kapatildigi-iddialarina-iliskin-basin-aciklamasi
e-Residence application system: https://e-ikamet.goc.gov.tr
Lex Lata, short-term permits, property value and absences (September 2026): https://lexlata.com.tr/insights/short-term-residence-permits-in-turkiye-grounds-renewal-refusal/
Invest in Türkiye, residence permits and investment thresholds: https://www.invest.gov.tr/en/investmentguide/pages/obtaining-a-residence-permit.aspx
Ministry of Labour, work permit criteria incl. foreign partners: https://www.csgb.gov.tr/uigm/tr/calisma-izni/calisma-izni-degerlendirme-kriterleri/
GoTürkiye, digital nomad programme: https://goturkiye.com/fa/branding/press-releases/would-you-like-to-work-from-one-of-the-most-beautiful-countries-in-the-world
KPMG, digital nomad visa flash alert (September 2024): https://assets.kpmg.com/content/dam/kpmgsites/xx/pdf/2024/09/fa24-188.pdf.coredownload.pdf
Turkish Citizenship Regulation, Article 71 (residence count): https://mevzuat.mturkoglu.av.tr/belge/2010139/madde/71
Ministry of Foreign Affairs, visa information: https://www.mfa.gov.tr/visa-information-for-foreigners.en.mfa
Ministry of Foreign Affairs, entry with national ID cards: https://www.mfa.gov.tr/countries-whose-citizens-are-allowed-to-enter-T%C3%BCrkiye-with-their-national-id_s.en.mfa
Income Tax Law No. 193 (mevzuat.gov.tr): https://www.mevzuat.gov.tr/MevzuatMetin/1.4.193.pdf
Revenue Administration, 2026 income tax tariff: https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv%2Fyardim-kaynaklar%2Fyararli-bilgiler%2Fgelir-vergisi-tarifeleri%2Fgelir-vergisi-tarifesi-2026.pdf
Revenue Administration, tax treaties in force: https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv%2Fmevzuat%2Fuluslararasi_mevzuat%2FCifte_Vergilendirme%2FTurkiyenin_Sonuclandirdigi_Vergi_Anlasmalari_Listesi.pdf
Communiqué No. 333 (Official Gazette 33300, 4 July 2026): https://www.turmob.org.tr/arsiv/mbs/resmigazete/33300-333.pdf
EY, Law No. 7582 foreign income exemption (June 2026): https://taxnews.ey.com/news/2026-1215-turkiye-introduces-new-personal-tax-regime-including-foreign-income-exemption-inheritance-tax-relief-and-asset-repatriation-measure
Nişancı, Article 20/D and Communiqué 333 explained: https://www.nisanci.av.tr/insights/20-year-foreign-income-tax-exemption-turkey
PwC Worldwide Tax Summaries, Turkey, corporate income tax: https://taxsummaries.pwc.com/turkey/corporate/taxes-on-corporate-income
PwC Worldwide Tax Summaries, Turkey, individual residence and income: https://taxsummaries.pwc.com/turkey/individual/residence
GOV.UK, UK-Turkey double taxation agreement: https://www.gov.uk/government/publications/turkey-tax-treaties/1988-uk-turkey-double-taxation-agreement-in-force
Cyprus Ministry of Finance, double tax treaties: https://www.gov.cy/mof/en/documents/double-tax-treaties/
KPMG EU Tax Centre, EU list update 9 October 2026: https://kpmg.com/xx/en/our-insights/eu-tax/etf-585-update-of-the-eu-list-of-non-cooperative-jurisdictions-october-2026.html
Council of the EU, EU list of non-cooperative jurisdictions, 9 October 2026: https://www.consilium.europa.eu/en/press/press-releases/2026/10/09/taxation-council-updates-the-eu-list-of-non-cooperative-jurisdictions-for-tax-purposes/
Göç Araştırmaları Vakfı, residence permit figures September 2026: https://gocvakfi.org/turkiyenin-aylik-goc-trendleri-eylul-2026/
Anadolu Agency, home sales to foreigners 2025: https://www.aa.com.tr/tr/ekonomi/yabanciya-konut-satisinda-son-9-yilin-en-dusuk-rakami-goruldu/3807391
Anadolu Agency, inflation September 2026: https://www.aa.com.tr/tr/ekonomi/enflasyon-rakamlari-aciklandi/4078027
Anadolu Agency, fertility rate 2025: https://www.aa.com.tr/tr/ekonomi/turkiye-de-dogurganlik-hizindaki-gerileme-devam-ediyor/3944191
Ministry of Family, Decade of Family and Population vision: https://aile.tr/media/329670/aile-ve-nufus-on-yili-2026-2035-vizyon-belgesi.pdf
Holy See Press Office, ecumenical prayer at İznik, 28 November 2025: https://press.vatican.va/content/salastampa/en/bollettino/pubblico/2025/11/28/251128e.html
ADF International, expulsions of foreign Christians: https://adfinternational.org/news/turkiye-labels-christians-as-national-security-threats-to-justify-mass-expulsions/
DASK, compulsory earthquake insurance coverage: https://www.dask.gov.tr/tr/teminat-ve-kapsami
NTV, official toll of the February 2023 earthquakes: https://www.ntv.com.tr/turkiye/bakan-yerlikaya-depremlerde-53-bin-537-canimizi-kaybettik,g4ChtXUUwkeWoxJm7M2p3g
If you would like a second pair of eyes on how a Plan B residence fits your situation, you can write to us.
General information, not tax, legal or immigration advice. Turkish authorities decide every application.
Cover photo: Arild Vågen, Wikimedia Commons, CC BY-SA 3.0, cropped.
