Material developments affecting Article 20/D, with a clear distinction between enacted law, final guidance, historic draft material and interpretation.
This page is intentionally narrow. We add an entry when legislation, official guidance, forms, deadlines or administrative practice materially change. General Turkish tax news is excluded unless it directly affects the exemption.
Communique No. 333 publishes the certificate procedure
Status: Income Tax General Communique No. 333 was published in Official Gazette No. 33300 and took effect on publication. It sets the administrative rules for Article 20/D.
What changed
An eligible person must apply to the tax office competent to assess their tax and obtain an İstisna Belgesi (exemption certificate). The office checks whether the person is treated as settled in Turkey and whether they had Turkish domicile and tax liability in each of the preceding three calendar years. The published text does not prescribe an e-Devlet or Digital Tax Office filing route.
Deadline
Apply by the end of the calendar year in which you become settled in Turkey. If you become settled in November or December, apply by the end of February of the following year. The communique gives an example in which a person who otherwise qualifies is refused a certificate because they applied after the year-end deadline.
Status: Law No. 7582 was published in the Official Gazette. It adds a 20-year income-tax exemption for qualifying foreign-source income and gains of eligible individuals who meet the residence and three-calendar-year history conditions.
What this means
The statutory exemption applies to qualifying individuals treated as settled in Turkey from 1 January 2026. It is not a general exemption from Turkish tax, and income-source classification remains central.