Residency + Tax Residency
An Article 20/D eligibility file covering the residence date, prior three calendar years, EK-1 application calendar and source-of-income test.
AUDIENCE 2 · PERSONAL + CONFIDENTIAL
HNWI Advisory
Residency, wealth preservation, tax residency and succession planning for HNWIs considering Turkey or planning to exit.
TL;DR — in 1 minute
Repeated Article 20/D of the Income Tax Code grants a 20-year income-tax exemption on foreign-source income to certain individuals deemed resident in Türkiye from 1 January 2026. The relief is not automatic: the prior-three-calendar-year domicile and tax-liability tests, a timely EK-1 Exemption Certificate and genuinely foreign-source income must all be established. Turkish-source income, corporate profits and source-country tax remain separate, so no single effective-tax outcome can be promised. Residency, treaty, banking, asset and corporate layers need one consistent evidence file.
Frequently asked
- Who can qualify for the 20-year exemption under repeated Article 20/D?
- What does Turkish citizenship mean for tax residency?
- How is the EK-1 Exemption Certificate deadline determined?
- Does transferring foreign income to Türkiye break the exemption?
- Why are Turkish-source income and corporate profit analysed separately?
- How is HNWI wealth-preservation structuring built in Turkey?
- What is the most tax-efficient succession path?
- How are source-country tax and treaty outcomes modelled?
Service scope for this profile
Wealth Preservation
Holding + succession + treaty network combination.
Family Office Setup
Multi-generational wealth via global topology.
Confidentiality + Compliance
KYC, FATCA, CRS discipline + information-sharing posture.
Statutory basis and implementation
Sources checked: 11 September 2026
This page is for general information and does not replace professional advisory. Taxpayer-specific situations should be assessed in light of current legislation and your company’s circumstances.