Guide
Istanbul Financial Centre — Guide
The Istanbul Financial Centre ecosystem: core participant status, Qualified Service Centre (QSC) regime under Law No. 4875 Add. Art. 1, liaison offices, substance, tax advantages, Pillar Two interaction. A practical guide for HNWIs and companies establishing regional headquarters.
Articles in this guide (5)
- Sell Without Bringing Goods Into Turkey: 95% of the Income Is Tax-Deducted (100% in the IFC)
Law 7582 rewrote CITC Art. 10/1-(i): 95% of the income from selling foreign-bought goods abroad without bringing them into Turkey — 100% for IFC participants — is deducted from the corporate-tax base. Communiqué No. 26 examples, the late-transfer trap, the game/e-pin code scope, and the Pillar Two interaction.
- Turkey's 100% QSC/IFC Exemption Meets Pillar Two: The QDMTT Clawback and the Substance Shield (2026)
A 100% Turkish corporate-tax exemption for IFC/qualified service centers pushes a constituent entity's GloBE rate below 15% — and Turkey's own QDMTT claws the difference back. The only shield is substance.
- Istanbul Financial Centre 2026 Reforms: Five Concrete Advantages, Three Risks and the 2047 Horizon
Türkiye's Law No. 7582, published in the Official Gazette on 4 June 2026 (No. 33270), rewrites the IFC ecosystem on two layers: extending the 100% corporate tax exemption to 2047, and introducing the Qualified Service Centre (QSC) status. Effective 0% corporate tax on foreign-source income, personnel salary exemption up to six times the minimum wage, full transit-trade relief in IFC and Industry Zones. But Pillar Two QDMTT, substance and transfer pricing decide who actually keeps the benefit.
- Turkey's 2026 Non-Dom Regime and the 10% Minimum Corporate Tax Paradox
Turkey's GVK Article 20/D non-dom regime, enacted by Law No. 7582, grants a 20-year exemption on foreign-source income; Communiqué No. 333 ties the exemption to a time-limited 'Exemption Certificate' obtained from the tax office. The 10% domestic minimum corporate tax still erodes the 9% reduced rate for manufacturer-exporters.
- Istanbul's 20 Years: Is a Tax Holiday Enough?
A reading of Turkey's Century Investment Package for foreign investors considering Turkey. Not praise — a map.