Law No. 7582: Everything in Türkiye's 2026 Tax Package

How and when Law No. 7582 became law

Law No. 7582 is Türkiye's headline 2026 tax package — a broad, pro-investment and pro-resident reform rather than a single measure. It was passed by Parliament on 21 May 2026, signed by the President on 3 June 2026, and published in the Official Gazette No. 33270 on 4 June 2026. From that publication date the package took effect, though some parts reach back to the start of the 2026 tax year.

The law bundles together three flagship pillars aimed at individuals and groups arriving in Türkiye, plus a set of wider corporate measures. This guide is the map: a short tour of each pillar and the wider measures, with links to the detailed articles on each. Because much of the implementing detail is still being issued in communiqués and secondary legislation, treat this as an orientation rather than the last word on any single point.

The three pillars at a glance

Three reforms carry most of the weight for internationally mobile people and businesses:

• The 20-year foreign income exemption. New Turkish tax residents can shelter foreign-source income and capital gains from Turkish income tax for 20 years — a 0% rate, with no annual lump-sum charge. Its legal basis is the new Mükerrer Madde 20/D of the Income Tax Law (No. 193).
• The 2026 Asset Peace (Varlık Barışı). The eighth iteration of the regularisation regime lets foreign-held cash, gold, FX and securities — and unrecorded domestic assets — be brought into the system at a standard 5%, reducible towards 0% with a holding commitment. Its legal basis is Geçici Madde 19 of the Corporate Tax Law.
• The Qualified Service Centre. Groups running regional coordination, management, treasury and support functions from Türkiye can deduct 95% — up to 100% in the Istanbul Financial Centre — of qualifying foreign-source service income, for 20 accounting periods. Its legal basis is a new corporate category under the Foreign Direct Investment Law (No. 4875).

A little more on each pillar

The 20-year exemption is for individuals who become Turkish tax residents from 1 January 2026 and who, in the three calendar years before, had no domicile in Türkiye and no Turkish tax liability. It is not limited by nationality, so it reaches both incoming foreigners and returning Turkish citizens. It comes with a companion benefit: a preferential 1% inheritance and gift tax rate for eligible new residents during the exemption period.

Asset Peace is a compliance and regularisation regime rather than a classic amnesty. The reduced rates fall the longer declared assets are held in specified Turkish instruments — reaching 0% at a five-year hold — and the standard rate rises through surcharge windows after 2026. Foreign assets must be brought to Türkiye within two months of declaration, with the declaration deadline set at 31 July 2027 (extendable by up to a year).

The Qualified Service Centre must be a capital company (AŞ or Ltd.), serve related entities in at least three countries, and draw at least 80% of its revenue from foreign affiliates. It also carries a personnel incentive — salary up to three times the gross minimum wage is exempt from income tax for qualified staff — and the regime is geographically neutral, with the IFC or approved zones supplying the uplift to 100%.

Everything in the package, at a glance

The wider measures

Beyond the three pillars, Law No. 7582 reshapes the corporate landscape. The corporate tax rate on manufacturing income is halved from 25% to 12.5%, rewarding companies that actually make things in Türkiye — a measure we cover in the manufacturing corporate tax cut. The transit trade incentive is expanded to 95%. And the Istanbul Financial Centre keeps its 100% corporate tax exemption on financial-services export income, now extended all the way to 2047, which also underpins the Qualified Service Centre's uplift to 100%.