Turkish CBI Publications
Practical guides and regulatory updates on Turkish Citizenship by Investment — written by Attorney Abdulsamed Burak Turak based on direct practice since 2019.
Featured Guides
Essential Reading
July 17, 2026
Turkish Tax Residency and the 183-Day Rule: When Does a Foreign Investor Become a Turkish Tax Resident?
Turkish citizenship and Turkish tax residency are separate legal statuses. An analysis of residence under Income Tax Law No. 193, the six-month rule, treaty tie-breakers, and why the distinction determines exposure to worldwide taxation.
ReadJuly 15, 2026
Türkiye's 20-Year Foreign Income Tax Exemption Under Law No. 7582
Law No. 7582 (GVK Mükerrer Article 20/D) allows qualifying new Turkish tax residents to keep foreign-source income outside the Turkish income tax base for up to twenty years. A statute-based analysis of the conditions, the prior three-year non-residency rule, the GVK Article 3 and 4 residency tests, the 1% inheritance provision, and the interaction with Turkish Citizenship by Investment.
ReadMore Articles
August 10, 2026
Why a Turkish Passport in 2026: The Geopolitical Argument for HNWI Families
A position paper on the geopolitical case for Turkish citizenship in 2026: the four structural fault lines reshaping HNWI mobility planning, Türkiye's positioning at their intersection, the practical optionality a Turkish passport confers, and the limits of the argument.
ReadAugust 10, 2026
Türkiye Since 2019: The Seven-Year Transformation HNWI Investors Underestimate
A macroeconomic position paper documenting the structural transformation of the Turkish economy between 2019 and 2026 across six domains: defence-industry self-sufficiency, infrastructure capital formation, the technology ecosystem, tourism and soft power, manufacturing and export discipline, and the investment-incentive framework.
ReadAugust 10, 2026
The Twenty-Year Exemption and the New Investment Architecture: The Enacted Framework and Its Strategic Reading for HNWI Families
An analytical paper on the architecture created by Law No. 7582 and Communiqué Series No. 333: the enacted twenty-year foreign-income exemption, the five HNWI categories most affected, the announced export direction, timing under the enacted framework, and the obligations that survive Turkish residency.
ReadAugust 10, 2026
Turkish Citizenship and the United States E-2 Visa: The Three-Year Domicile Requirement
Since December 2022, United States law requires three years of domicile where treaty nationality was acquired by investment. What Turkish investors should know.
ReadAugust 10, 2026
Annulment and Withdrawal of Turkish Citizenship Acquired by Investment: Article 31, Article 40, and the Valuation Question
The Ministry of Interior's August 2026 figures explained: the two provisions of Law No. 5901 under which investment citizenship is annulled or withdrawn.
ReadAugust 10, 2026
Turkish Citizenship, Dual Nationality and Taxation
Türkiye does not require you to give up your existing nationality. Turkish income tax follows residence, not citizenship. What investors should know.
ReadJuly 17, 2026
Selling Turkish Property After the Three-Year Hold: Title Annotation, Timing and Capital Gains
The three-year restriction on real-estate citizenship property runs from the Tapu transfer date, not the Presidential Decree. An analysis of the title annotation, when a sale becomes possible, and the five-year capital gains threshold that changes the tax outcome.
ReadJuly 17, 2026
Repatriating Investment Funds After the Three-Year Hold: Blokaj Release and Transfer Abroad
The three-year holding period on the USD 500,000 deposit route runs from the blokaj date, not the Presidential Decree. An analysis of the blockage mechanism, the Central Bank conversion requirement, and what governs transfer of funds abroad once the period ends.
ReadJuly 17, 2026
Turkish Tax Number and Bank Account for Foreign Investors: The Prerequisites to Any Investment
Before any property is acquired or any deposit is placed, a foreign investor requires a Turkish tax identification number and a bank account. An analysis of what the law requires, what banks are obliged to verify, and why these steps determine the timetable.
ReadJuly 16, 2026
Turkish Citizenship by Investment for Gulf Nationals (UAE, Saudi Arabia, Kuwait, Qatar)
A legal overview of Turkish citizenship by investment for UAE, Saudi, Kuwaiti and Qatari nationals: the statutory basis under Law No. 5901, the USD 500,000 bank deposit and USD 400,000 real estate thresholds, passport considerations, and double taxation treaties.
ReadJuly 16, 2026
Turkish Citizenship by Investment for Chinese Citizens: A Legal Overview
A legal overview for mainland Chinese investors considering Turkish citizenship under Article 12 of Law No. 5901: the USD 500,000 bank deposit and USD 400,000 real estate routes, passport mobility, and the China–Türkiye double taxation agreement.
ReadJuly 16, 2026
Turkish Citizenship by Investment for Iranian Citizens
A statute-based overview for Iranian nationals considering Turkish citizenship by investment: the USD 500,000 bank deposit and USD 400,000 real estate pathways under Law No. 5901, eligibility, source-of-funds compliance, and passport mobility.
ReadJuly 16, 2026
Turkish Citizenship by Investment for Pakistani Citizens
How Pakistani nationals qualify for Turkish citizenship under Law No. 5901: the USD 500,000 bank deposit and USD 400,000 real estate pathways, the question of Pakistani foreign-exchange law, passport mobility, and the Pakistan–Türkiye tax treaty.
ReadApril 22, 2026
After Turkish Citizenship: How to Execute Your Exit Strategy When the 3-Year Lock-In Ends
The three-year holding obligation under Article 12 of Law No. 5901 is ending for the 2021-2022 cohort. A legal and practical guide to selling your CBI property or repatriating your bank deposit: the two exit tracks explained.
ReadApril 15, 2026
Bank Deposit vs Real Estate: Which Turkish CBI Pathway Is Right for You?
A direct comparison of Türkiye's two main citizenship investment routes. USD 500,000 bank deposit vs USD 400,000 real estate: pros, cons, risk profile, and which suits your financial goals.
Read
Consultation
Begin with a consultation.
A case-specific assessment of your eligibility, investment route, and timeline — direct with the attorney of record.
İstanbul Barosu · Attorney of record · Privileged correspondence