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.
Implementing Communique No. 333 remains a draft
Status: Law No. 7582 is in force. The Turkish Revenue Administration still presents Communique No. 333 as draft guidance, and no final instrument specifically implementing Article 20/D was located in its legislation database as of this review.
What this means
The expected certificate, application route and evidence requirements are useful for preparation, but they should not yet be described as final procedure. Forms, filing channels and administrative details may still change.
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.