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Tax reform · 2026

Law No. 7582: Four New Planning Regimes for Investors

The new-resident exemption, qualified service centres, transit trade and manufacturing income rules are four separate regimes, not one general incentive.

12 August 20266 minute read
20 yearsForeign-source income exemption for qualifying new residents
95%Deduction for qualifying service-centre and transit-trade income
12.5%Rate from 2027 for qualifying manufacturing and agricultural income

01

Four regimes require four eligibility tests

Law No. 7582, published in the Official Gazette on 4 June 2026, introduced new rules for personal tax residence and specified corporate activities. Their inclusion in one reform package makes it particularly important not to mix their separate conditions.

The new-resident regime

Foreign-source income and gains may be exempt for twenty years where the individual had neither domicile nor tax liability in Türkiye during the preceding three calendar years. A 1% inheritance tax rate applies to specified successions during the exemption period.

Qualified service centres

Capital companies serving related groups active in at least three countries and deriving at least 80% of annual revenue from related parties abroad may deduct 95% of qualifying foreign income. The rate may rise to 100% in specified special areas.

Transit trade

A 95% deduction applies to qualifying income from buying and selling goods abroad without bringing them into Türkiye, or from specified intermediation. The parties' location and timely remittance of income are central conditions.

Manufacturing income

From 2027, a 12.5% rate applies to qualifying manufacturing income of companies holding an industrial registry certificate and actually manufacturing, as well as qualifying agricultural production income. Mixed businesses need a defensible allocation.

02

The percentage does not determine the outcome

Each regime requires a separate review of activity definitions, income source, related-party structure, remittance timing and evidence. Domestic or global minimum taxation may also change the economic value of the published relief.

Test the actual activity and income flow against the regime rather than designing the facts around an attractive percentage.

03

Questions before implementation

  • Where is the legal and economic source of the income?
  • In how many countries is the related group active, and who receives the services?
  • Can the revenue ratio and remittance condition be met consistently?
  • Can manufacturing and non-manufacturing income be allocated reliably?
  • How do minimum taxation and competing reliefs affect the expected value?

TIBA

Design the Türkiye operating model, not only the relief

TIBA reviews the activity and income flow together with tax, entity, banking and operating requirements, coordinating the right specialists in one work plan.

Discuss your Türkiye model

Official sources

Law No. 7582 · Revenue AdministrationIncome Tax General Communiqué No. 333Income Tax General Communiqué No. 334Corporate Tax General Communiqué No. 26

This publication is for general information only and is not legal, tax, financial or investment advice. Current law and the specific facts should be reviewed by appropriately qualified professionals before any transaction.