Editorial Standards

This page explains how Turkey 20-Year Tax Guide researches, writes and reviews its content. Because this is Your-Money-Your-Life material — tax rules that affect real financial decisions — we hold it to a higher standard than a typical blog.

Primary sources first

Every substantive claim on this site is anchored to the primary legal text: Law No. 7582 (Official Gazette No. 33270, 4 June 2026) and the specific provisions it introduced —

• Income Tax Law (No. 193), Mükerrer Madde 20/D — the 20-year foreign income exemption;
• Corporate Tax Law, Geçici Madde 19 — the Asset Peace regime; and
• Foreign Direct Investment Law (No. 4875) — the Qualified Service Centre regime,

together with the official implementing communiqués (for example, the Asset Peace General Communiqué Series No. 1, Official Gazette No. 33300, 4 July 2026).

Cross-checked against professional commentary

We corroborate figures, dates and mechanics against published analysis from established advisory firms and legal commentators. Where sources agree, we state the point plainly. Where a point is contested or unsettled — for example, how remote work performed physically in Türkiye is sourced — we flag the uncertainty rather than present one reading as settled.

We say when the law is still moving

Parts of the 2026 package leave mechanics to secondary regulation that is still being issued. Where that is the case — the exemption's documentary and certificate procedure, the precise Qualified Service Centre categories — we mark it clearly instead of filling the gap with assumptions.

Freshness and review

Each guide carries a "reviewed" date. We revisit content as new communiqués and guidance appear, and we update the underlying figures in one place so the whole site stays consistent. This page and the guides were last reviewed on 24 July 2026.

Transparency of authorship

Content is written and maintained by the international tax and corporate team at Bayraktar Attorneys, the Istanbul law firm that operates this site. We do not publish anonymous content, and we do not present this educational material as a substitute for advice on your specific facts.

Corrections

If you believe something here is inaccurate or out of date, we want to know. Please reach us via the contact page, and we will review and, where warranted, correct it.