Moving to Turkey: taxes, residence and life
How to become tax resident in Turkey: personal, dividend and corporate tax, 7 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Turkey the top income tax rate is 40%, dividends are taxed at up to 15% and companies pay 25% corporate tax. Newcomers may use a special regime (0%): New-resident regime (Law 7582, 2026): 20-yr 0% on FOREIGN income/dividends/gains; dividends from Turkish companies 15% WHT for arrivals not resident in prior 3 yrs. Exporter/IFC corporate 9%. CBI via USD 400k property.
How to move and become tax resident
You can become tax resident in Turkey from arrival once you take up residence (Domicile (settled home with intent to stay), or continuous stay >6 months in calendar year). The typical route is Citizenship by investment (property USD 400k): Property ≥USD 400k held 3 yrs (or USD 500k deposit/fund); residence alt: property ≥USD 200k in metro areas There are 7 open residence programmes in Turkey — see the list below.
Living there
Istanbul has a hot-summer Mediterranean climate with winter highs around 8.5 °C and summer highs around 28.5 °C.
Key facts
| Top income tax | 40% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 25% |
| Special regime for newcomers | 0% — New-resident regime (Law 7582, 2026): 20-yr 0% on FOREIGN income/dividends/gains; dividends from Turkish companies 15% WHT for arrivals not resident in prior 3 yrs. Exporter/IFC corporate 9%. CBI via USD 400k property. |
| Tax residence | from arrival — Domicile (settled home with intent to stay), or continuous stay >6 months in calendar year |
| Typical residence route | Citizenship by investment (property USD 400k) — Property ≥USD 400k held 3 yrs (or USD 500k deposit/fund); residence alt: property ≥USD 200k in metro areas |
| Climate type | hot-summer Mediterranean · 8.5° / 28.5° (Istanbul) |
Residence programmes in Turkey
Active programmes
- Turkish Citizenship by Investment — Investment CHF 320'000 · 2026-10
Stricter valuation/FX checks 2025–26; restricted Istanbul zones
- Short-term Residence Permit – Property Ownership — Investment CHF 160'000 · 2026-10
Minimum raised to USD 200k in Oct 2023; tighter renewals 2026
- Digital Nomad Visa + Short-term Residence Permit — Income / yr CHF 28'800 · 2026-10
- New-resident foreign-income tax exemption (Law No. 7582) — specialTax · 2026-10
Gazetted 2025–26; secondary regulations still developing
- Turquoise Card — entrepreneur · 2026-10
- Work Permit (incl. company shareholders/directors) — employment · 2026-10
- Family Residence Permit — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Turkey to become tax resident?
from arrival. Domicile (settled home with intent to stay), or continuous stay >6 months in calendar year Temporary absences do not break 6-month stay; worldwide income up to 40%
How much tax will I pay in Turkey?
In Turkey the top income tax rate is 40%, dividends are taxed at up to 15% and companies pay 25% corporate tax.
Which residence programmes does Turkey offer?
Turkish Citizenship by Investment (CHF 320'000); Short-term Residence Permit – Property Ownership (CHF 160'000); Digital Nomad Visa + Short-term Residence Permit; New-resident foreign-income tax exemption (Law No. 7582); Turquoise Card
What is the usual way to move to Turkey?
Citizenship by investment (property USD 400k). Property ≥USD 400k held 3 yrs (or USD 500k deposit/fund); residence alt: property ≥USD 200k in metro areas
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
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