Egemen

Tax residency in Turkey makes a foreigner a full taxpayer if domiciled in Turkey or staying more than 6 continuous months in a calendar year; since 2026, new residents can get a 20-year exemption on foreign income.

Property tax in Turkey is the same for foreigners as for Turkish citizens: 0.1% on homes, 0.2% in metropolitan cities, paid to the municipality in two instalments; homes above TRY 17,711,000 also pay valuable housing tax.

When buying off-plan property in Turkey, a foreign investor should sign a notarised promise-to-sell contract for a project with a building permit and condominium easement, and annotate it on the title deed.

Rental income tax in Turkey applies to foreign landlords too; a TRY 58,000 exemption applies to 2026 residential rent and the return is filed in March of the following year.

Capital gains tax in Turkey applies to foreigners who sell property at a profit within 5 years of the title deed registration; a TRY 150,000 exemption applies to 2026 sales.

Under inheritance law in Turkey, immovable property in Turkey is always governed by Turkish law; foreign heirs obtain a certificate of inheritance from the civil court of peace, then complete the inheritance tax and title deed transfer steps.

A family residence permit in Turkey is granted under YUKK Article 34 to the foreign spouse and children of a Turkish citizen or a residence permit holder, for up to 3 years at a time.

The long-term residence permit is an indefinite residence permit granted under YUKK Article 42 to foreigners who have lived in Turkey on residence permits for at least 8 uninterrupted years.

The Turkey overstay penalty is an administrative fine assessed on exit for foreigners who stay beyond their legal period; depending on the length of the overstay, an entry ban from 1 month to 5 years may also apply.

Turkish citizenship by marriage is not automatic: under Article 16 of Law No. 5901, a foreign spouse may apply after at least 3 years of marriage, subject to family unity and public order conditions.