← Turkish Citizenship by Investment: overview
This page lists the cost items to plan for, explains how citizenship relates to Turkish tax, and keeps a dated list of the 2026 changes that affect investors. We update it when the rules change.
Short answer: Plan for the investment itself plus title deed fees and taxes, valuation, insurance, translations, residence permit and application fees, bank costs and legal fees; amounts vary by file. Citizenship alone does not make you a Turkish taxpayer, but Law No. 7582 (June 2026) introduced a 20-year income tax exemption for foreign-source income of individuals who become tax residents on or after 1 January 2026 and meet its conditions. The thresholds in Regulation art. 20 remain USD 400,000 for real estate and USD 500,000 for the other routes, as of 28 October 2026.
Last updated: 28 October 2026 · Written by Av. Osman Turhan
Key facts
- Legal basis: Law No. 5901, art. 12(1)(b); Implementing Regulation, art. 20(2)
- Lowest threshold: USD 400,000 in real estate, with a three-year no-sale annotation on the title deed
- Other routes: USD 500,000 (fixed capital, bank deposit, government debt instruments, fund units, private pension) or 50 jobs
- Holding period: Three years for real estate, deposits, government debt instruments, fund units and pension contributions
- Decision: Presidential decision after a national security and public order review; meeting a threshold is not a guarantee
- Last verified: 28 October 2026, against the legal texts listed below
Change log
- 29 October 2026 – Added key facts, breadcrumbs, author and review information; clarified the fee wording.
- 28 October 2026 – First publication, checked against Law No. 5901, the Implementing Regulation and the authorities’ published procedures.
Cost items to plan for
- The investment amount itself.
- Title deed fees and taxes on the purchase (for property).
- The valuation report and the amount determination certificate.
- Compulsory earthquake insurance for buildings.
- Sworn translations, notary fees and apostilles.
- Residence permit card fees and the service fee for the citizenship application, whose receipt is part of the file (art. 20/3).
- Bank and currency conversion costs.
- Legal fees, agreed in writing before work starts.
We do not publish fixed totals, because amounts depend on the route, the property and the nationality of the applicant.
Tax: what changes and what does not
- Citizenship is not tax residency. Under the Income Tax Law (art. 4), tax residence follows domicile in Türkiye or living in Türkiye for more than six months in a calendar year.
- Law No. 7582 (published 4 June 2026) adds a 20-year income tax exemption (Income Tax Law, repeated art. 20/D) for foreign-source income and gains of individuals who become Turkish tax residents on or after 1 January 2026 and had neither a domicile nor a tax liability in Türkiye in the three preceding calendar years. Turkish-source income stays taxable.
- Inheritance. Published summaries report a reduced 1% inheritance tax rate on assets inherited during the exemption period.
- Services provided from Türkiye to non-residents are reported to be treated as Turkish-source income under a draft communiqué.
Tax structuring depends on your personal situation, and implementing rules are still being published. Take individual tax advice before you relocate or restructure.
2026 and recent changes (as of 28 October 2026)
| Date | Change | Verification |
|---|---|---|
| 12 Dec 2023 | The real estate route is limited to condominium or building-right property or land with a building (Presidential Decision No. 7938, Official Gazette 32397). | Official consolidated text of Regulation art. 20 |
| 4 Mar 2024 – 28 Sep 2026 | Only GEDAŞ valuation reports were accepted for citizenship purchases. | TKGM circulars 2024/2 and 2024/4 |
| 4 Jun 2026 | Law No. 7582 published: 20-year foreign-income exemption for new tax residents. | Reported by tax advisers (EY, Deloitte) |
| 28 Sep 2026 | TKGM amended its circulars: valuation reports may be prepared by Capital Markets Board-authorised valuation companies that are active TDUB members and connected to TADEBİS; report and certificate validity extended to twelve months. | Reported in several published summaries; the primary text is the amended TKGM circular |
| 1 Oct 2026 | An amendment published in the Official Gazette (no. 33387) set 1 December 2026 as the start of the mandatory secure payment system for property sales, after earlier postponements. | Reported; check the current regulation before paying |
| 2026 | Interior Ministry reports the cancellation or withdrawal of 6,134 citizenship decisions in reviews of past files. | Reported; see our page on rejection and cancellation |
As of 28 October 2026, we have not seen an amendment to the investment thresholds in Regulation art. 20.
Frequently asked questions
Do I become a Turkish taxpayer when I get citizenship?
Not automatically. Tax residence depends on domicile or on living in Türkiye for more than six months in a calendar year, not on citizenship.
Did the investment amounts change in 2026?
Not in the consolidated text of Regulation art. 20 that we checked on 28 October 2026: USD 400,000 for real estate, USD 500,000 for the other routes, and 50 jobs.
Is the secure payment system mandatory now?
According to published reports of the amendment dated 1 October 2026, mandatory use starts on 1 December 2026 and is not mandatory for sales made before that date. Check the current regulation before you pay.
Does the 20-year tax exemption apply to everyone who gets citizenship?
No. It applies to individuals who become Turkish tax residents on or after 1 January 2026 and meet the law’s conditions, including no domicile or tax liability in Türkiye in the three preceding calendar years. It covers foreign-source income only.
Legal basis and sources
- Regulation on the Implementation of the Turkish Citizenship Law – art. 20
- TKGM Circular 2024/4
- TKGM guide on the Regulation (9 December 2024)
- EY: Türkiye introduces new personal tax regime (Law No. 7582) – secondary source
- Deloitte: Türkiye’s new tax landscape – secondary source
- Secure payment system: mandatory from 1 December 2026 – secondary source
More in this guide
- Turkish Citizenship by Investment: overview
- Real estate route
- Other investment routes
- Process and documents
- Spouse and children
- Rejection, cancellation and lawsuits
- Turkish citizenship lawyer in Ankara
This page is general information, not legal advice for your case. Results depend on the facts of each file and on the decisions of the authorities.
Talk to us about your file
Send your messages and book your appointment in English or Turkish. Office hours: Monday–Friday 09:00–18:00, Saturday 09:00–15:00.
Av. Osman Turhan
Turhan Hukuk & Danışmanlık, Ankara — foreigners and citizenship law first, followed by real estate, corporate and tax, administrative, family, labour, enforcement, criminal, inheritance, traffic accident, health and consumer law.