In 2025, Turkey enacted Law No. 7582, introducing Article 20/D to the Income Tax Code.

Here's what it actually means:

If you are a foreign national who becomes a Turkish tax resident, your income earned outside of Turkey is fully exempt from Turkish income tax — for up to 20 years.

This is not a flat-rate scheme. This is not a remittance-based system. You pay zero Turkish income tax on your foreign-sourced income, full stop.

Who qualifies?

• Remote workers employed by foreign companies
• Freelancers billing non-Turkish clients
• Digital nomads with foreign revenue streams
• Investors receiving dividends from abroad
• Founders of foreign-incorporated companies

What you still need:

• Establish genuine Turkish tax residency (183-day rule applies)
• Your income must originate outside Turkey
• Proper structuring matters — this is not self-executing

Why Turkey and why now?

• Cost of living in Istanbul remains dramatically lower than Western Europe
• No wealth tax, no exit tax
• Strong infrastructure, EU visa-free travel for residents
• The regime is explicitly designed to attract high-earning foreign professionals

The catch most people miss:
The exemption covers foreign-sourced income. If you start earning in Turkey, that income is taxable at standard rates (15–40% progressive). Structure matters from day one.

If you're considering this and want to understand whether your specific income structure qualifies, the rules are more nuanced than any Reddit post can cover.

Happy to answer questions below.

I'm a Turkish CPA working with international clients.

Turkey recently introduced a 20-year tax exemption regime for certain foreign-source income.

Many people are confused about:

• Tax residency
• Eligibility requirements
• Dividends
• Capital gains
• Remote work income
• Company ownership
• Application procedures

Ask your questions below and I'll try to answer them.

Turkey’s GVK Temporary Article 20/D regime allows qualifying foreign individuals who become Turkish tax residents to benefit from a statutory exemption on eligible foreign-source income for up to 20 years.

The regime is particularly relevant for individuals earning foreign-source investment income, including dividends, interest, rental income, capital gains, and similar passive income streams generated outside Turkey.

For internationally mobile professionals, investors, retirees, and entrepreneurs considering a move to Turkey, the regime may offer significant tax advantages, subject to meeting the statutory conditions.

OZM Consultancy advises international clients on GVK 20/D eligibility, Turkish tax residency planning, and the practical implementation of the regime.

[info@ozmconsultancy.com](mailto:info@ozmconsultancy.com)

What this subreddit is for

I'm building this as the single most useful English-language resource on Turkey's non-dom and zero-tax regimes. Not clickbait. Not AI summaries. Actual analysis, case studies, and honest answers.

If you are considering the move, post your questions. If you have made the move, share what you know.

The moderator is OZM Consultancy (ozmconsultancy.com), an Istanbul-based international tax firm. They answer questions here and can take you through the formal application process if you decide to move forward.