Law No. 7582: Comprehensive Reform of Tax and Investment Incentives

A comprehensive reform of tax and investment incentives has entered into force with Law No. 7582.

The regulation published in the Official Gazette of 4 June 2026 contains significant innovations aimed at making Türkiye a regional finance and services hub. Headline items:

Foreign-source income exemption — The foreign-source income and earnings of individuals newly regarded as resident are exempt from income tax for 20 years.

Qualified services centre regime — Income-tax exemption on personnel wages at multinational groups’ service centres in Türkiye, and a 95–100% corporate-tax reduction on foreign-source earnings.

Reduced rate in production — Corporate tax of 12.5% on production earnings of companies holding an industrial-registry certificate.

New asset amnesty — Rates that can fall as low as 0% for domestic and foreign assets until 31.07.2027, subject to a holding undertaking.

Istanbul Finance Centre — The income-exemption period has been extended to 2047. We share in the attachment the briefing note compiling all dimensions of the regulation.