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Türkiye Introduces Significant Tax Incentives and New Asset Amnesty Regime

With the enactment of Law No. 7582 published in the Official Gazette on June 4, 2026, Türkiye has introduced a series of substantial tax incentives and investment-friendly measures targeting individuals, technology companies, service centers, manufacturing businesses, and international trade operations.

Foreign investors evaluating corporate tax benefits when opening a company in Turkey will find these legislative updates particularly advantageous for cross-border operations, regional holding structures, and wealth management.

Key highlights of the new legislation include:

• The unsecured threshold for the deferral of public debts has been increased to TRY 1 million, while the maximum installment period has been extended to 72 months.
• Individuals relocating their tax residence to Türkiye may benefit from a 20-year income tax exemption on certain foreign-source income. In addition, transfers by inheritance to such individuals will be subject to a reduced inheritance and transfer tax rate of 1%.
• The conditions for benefiting from income tax exemptions on shares granted to employees of technology ventures have been eased. Founders can examine specialized legal structuring for technology startups to optimize equity incentive schemes under this new rule.
• A new framework for Qualified Service Centers (QSCs) has been introduced, providing corporate tax incentives as well as employment-related tax advantages.
• Profits derived from transit trade activities will benefit from 95% and 100% corporate tax deductions, significantly enhancing Türkiye’s attractiveness as a regional trading hub.
• The corporate income tax rate applicable to manufacturing companies holding an industrial registry certificate and entities engaged in agricultural production has been reduced to 12.5% on qualifying production income.
• A new Asset Amnesty (Wealth Repatriation) Programme has been introduced, allowing domestic and foreign assets to be declared and recorded upon payment of certain taxes, while providing protection against tax audits relating to declared assets.
• The scope and duration of tax incentives available under the Istanbul Financial Center (IFC) regime have been expanded. Capital injections and corporate banking compliance can be aligned seamlessly alongside opening a corporate bank account in Turkey.

These developments create significant opportunities for investors, multinational groups, entrepreneurs, and individuals considering relocating to or expanding their operations in Türkiye.

At Legal Turkey, our corporate lawyers and tax consultants assist international clients in assessing the impact of Law No. 7582, leveraging available exemptions, and structuring cross-border business models via our corporate advisory and company formation services in full compliance with Turkish law.