Guide

Non-dom Regime — Türkiye Tax Residency Guide

Decision support under repeated Article 20/D for individuals newly resident in Türkiye: the prior-three-calendar-year test, timely EK-1 Exemption Certificate, foreign-source income, source-country tax and treaty analysis.

Articles in this guide (1)

Türkiye's 20-Year Foreign-Income Exemption: Communiqué No. 333 and the Exemption Certificate (2026) May 22, 2026 · authority
ITL repeated Article 20/D exempts qualifying foreign-source income of eligible new Turkish residents for 20 years. The three-calendar-year test, Annex-1 Exemption Certificate, source rules and foreign-tax risk under Communiqué No. 333.