Application File
Criteria assessment + file preparation + application management.
AUDIENCE 2 · OPERATIONAL + COMPLIANCE
Regional Headquarters (RHQ) in Turkey
For multinationals setting up a regional headquarters in Turkey: 95-100% corporate tax exemption, 4× minimum-wage personnel exemption, 20-year regime.
TL;DR — in 1 minute
Turkey's RHQ regime was redefined by the Turkey Century Investment Package announced on 24 April 2026: multinationals deriving at least 80% of income from abroad and managed from Turkey benefit from 95-100% corporate tax exemption for up to 20 years. Personnel income tax exemption up to 4× minimum wage — a critical lever for retaining senior teams. Compared to UAE free zones, the tax burden is similar (effective 0-5% in both), but Turkey adds a 87-country treaty network + EU Customs Union + 85M population market. Pillar Two affects MNEs above €750M revenue — the RHQ advantage may be offset by QDMTT in the same entity; structure must consider this interaction. Allow 2-4 months for application; the Sistem Global 15-country network manages RHQ setup end-to-end.
Frequently asked
- What are the criteria for 95-100% corporate tax exemption under Turkey's RHQ regime?
- How is the 80% foreign-source income condition measured?
- Application of 4× minimum-wage personnel tax exemption
- How did the Turkey Century Investment Package expand RHQ?
- Turkey RHQ vs UAE vs Singapore comparison
- Can RHQ and IFC be combined?
- Does Pillar Two 15% minimum tax erode the RHQ benefit?
- What documents are required and how long does the application take?
Service scope for this profile
Tax Structure
20-year exemption regime + personnel exemption + treaty optimisation.
Personnel Setup
4× minimum-wage exemption + global mobility.
Pillar Two Management
QDMTT impact + structure design + compliance documentation.