The Turkish exemption for foreign income: twenty years, three years of look-back and an application before 31 December

Does Turkey have a special tax regime for newcomers? Since 2026 it does. Anyone who becomes resident in Turkey from 1 January 2026 and had no residence and no tax liability in Turkey in the three calendar years before pays no Turkish income tax on income from abroad for twenty years. The finding at the source is in the guide the Turkish tax administration published in September 2026: the exemption is not automatic. You apply to your tax office for an exemption certificate, and you must do so before the end of the calendar year in which you became resident. Anyone who is too late does not get the certificate.

Who qualifies?

Condition	What the law and the guide say
Resident	you live in Turkey, or stay there continuously for more than six months in a calendar year; temporary departures don't break that
From when	for anyone becoming resident from 1 January 2026
Three years back	no residence and no tax liability in Turkey in the three calendar years before becoming resident
Exception	earlier Turkish tax liability only for rent, interest or dividends or capital gains does not exclude you
Application	before 31 December of the year you become resident; if you become resident in November or December, before the end of February
Duration	twenty years
Inheritance tax	1 percent on inheritances during those twenty years

What is covered, and what is not?

Only income from abroad. What you earn in Turkey, rent from a Turkish home, interest or dividends from Turkey, stays taxed as normal. You file no return for the exempt income, and if you do file for Turkish income, you leave the foreign part out. There are two consequences to know. Costs belonging to the exempt income may not be deducted from your taxed income. And tax you paid abroad on that income may not be credited against Turkish tax.

The guide gives examples with dividends from Spain and rent from Monaco. The law itself speaks of all profits and income you obtain outside Turkey.

If you already worked in Turkey in the past three years, you're out. The guide gives the example of someone who had salary from a Turkish employer in one of the three years: no certificate. Anyone who had Turkish rental or capital income does still qualify. And if it later turns out you didn't meet the conditions, the certificate is withdrawn and you pay the tax after all, with a penalty and interest.

How do you apply for the certificate?

At the tax office responsible for you. You apply for the certificate of exemption for foreign income. The tax office checks whether you are resident, whether you had no residence and no tax liability in Turkey in the three years before, and whether you are on time. If everything is in order, you get the certificate.

The deadline is strict. The guide works it out: someone who became resident on 12 July 2026 and applied on 1 December 2026 gets the certificate. Someone who became resident in March 2028 and only applied in May 2030 does not. If you become resident in the last two months of a year, you have until the end of February of the following year. For the application you need a tax number; how to get one is in the Turkish numbers.

What does this mean for your Dutch pension and AOW?

That depends first on the tax treaty. Under article 18, only the country of residence may tax a pension from former employment; for a resident of Turkey that is Turkey. The AOW is different: a pension from a social security system may still be taxed by the Netherlands, except for someone who is both resident and a Turkish national. So the Turkish exemption changes nothing about that AOW tax.

For your occupational pension the exemption can make a difference. The law mentions all income from abroad, but the guide gives no example with a pension. When applying for your certificate, ask explicitly whether your Dutch pension is covered, and have it recorded. What the treaty further arranges, and what uncertainty there is without this exemption, is in AOW, pension and tax in Turkey.

In Vertrekklaar this is phase 3 of 5 of the journey, step 3.2: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to Turkey or go straight to step 3.2 in the open plan.