Turkish Citizenship, Dual Nationality and Taxation

Türkiye Does Not Require You to Renounce Your Existing Nationality

Turkish law recognises multiple nationality expressly. Article 3(1)(b) of the Turkish Citizenship Law No. 5901 defines multiple nationality as the circumstance of a Turkish citizen holding more than one citizenship at the same time.

Neither Article 11 nor Article 12 of that Law imposes any condition of renunciation upon an applicant. Article 12(1)(b) is the provision under which citizenship is granted on the basis of investment, and it requires only that the applicant present no impediment in terms of national security and public order.

An investor who acquires Turkish citizenship therefore does not surrender the nationality already held, so far as Turkish law is concerned. Whether any other nationality is affected is a question governed by the law of the state concerned, and it belongs to the investor's counsel in that jurisdiction.

Citizenship and Tax Residence Are Two Different Questions

The point most often misunderstood in this field deserves to be stated with precision: liability to Turkish income tax follows residence, and it does not follow nationality.

Article 3 of the Income Tax Law No. 193 provides that persons settled in Türkiye are taxed on their income earned both inside and outside Türkiye, and Article 4 defines settlement. A person is settled in Türkiye if that person's domicile is in Türkiye, or if that person resides in Türkiye continuously for more than six months in a calendar year.

Article 6 governs those who are not settled in Türkiye, and it provides that such persons are taxed only on income earned in Türkiye.

Nationality appears once in this scheme, and its scope is narrow. Article 3(2) captures Turkish citizens who live abroad by reason of the business of Turkish public offices, or of undertakings whose centre is in Türkiye. An investor who acquires Turkish citizenship and continues to live abroad does not fall within that provision.

A Turkish Tax Number Is Not a Tax Liability

Every Turkish natural and legal person is issued a tax identification number, and this follows from Article 8 of the Tax Procedure Law No. 213.

The number is an instrument of registration: it records who a person is for administrative purposes. It does not of itself create liability to any tax, and it should not be read as evidence of tax residence.

The Twenty-Year Exemption Introduced in 2026

Türkiye introduced a substantial relief for new residents in 2026. Law No. 7582 was published in the Resmî Gazete on 4 June 2026, No. 33270, and its Article 4 inserted Repeated Article 20/D into the Income Tax Law No. 193.

The provision exempts foreign-source income from Turkish income tax for a period of twenty years. It applies to a person who becomes resident in Türkiye and who had neither a domicile nor a tax liability in Türkiye in the three preceding calendar years, and no annual return is filed in respect of the exempt income. The provision applies to persons treated as resident in Türkiye from 1 January 2026.

Two limits of the provision should be understood at the outset. Turkish-source income remains taxable in the ordinary way, and foreign taxes paid upon the exempt income cannot be credited against Turkish tax.

The exemption is, moreover, not automatic. The General Communiqué on Income Tax, Series No. 333, published on 4 July 2026, No. 33300, requires an application to the competent tax office and the issue of a certificate. The application is subject to a time limit, and a late application forfeits the relief even where every other condition is satisfied.

Where Nationality Does Matter

Inheritance and gift taxation follows a different rule, and investors should be aware of it.

Article 1 of the Inheritance and Gift Tax Law No. 7338 keys liability to the nationality of the person holding the property and to the location of the property, and it extends expressly to property acquired abroad by Turkish nationals.

There is a corresponding relief. Article 2 of Law No. 7582 amended Article 16 of that Law, so that a person benefiting from the twenty-year income tax exemption is taxed at a flat rate of one percent on transfers by succession occurring within the exemption period, whereas the ordinary succession scale runs from one to ten percent.

Property tax under the Property Tax Law No. 1319 is keyed to the location of the immovable property, and nationality is not relevant to it.

How Turak Law Office Assists

The firm advises investors on the tax consequences of acquiring Turkish citizenship and of establishing residence in Türkiye. That advice covers residence status, the twenty-year exemption and the application upon which it depends, exposure by way of succession, and the structuring of Turkish company, banking, and property holdings.

Türkiye maintains a wide network of agreements for the avoidance of double taxation, the current list of which is published by the Revenue Administration. Where an investor may be treated as resident in more than one state, the applicable agreement determines which state holds the taxing right, and that assessment is made upon the individual facts.

Consultation

Whether a particular investor becomes resident in Türkiye, and what that residence means for the investor's income and estate, are questions of fact. They are assessed on the file, and not in a published article.

Attorney Abdulsamed Burak Turak, İstanbul Bar Association, will review your position and advise on residence, the twenty-year exemption and succession planning. Appointments are arranged through the contact page.

This article is published for general information only. It does not constitute legal advice, and it expresses no conclusion on any person, application, or pending proceeding. Turak Law Office assumes no responsibility for decisions taken on the basis of this text, and the reader remains responsible for verifying that the information is current at the time of reading, since legislation and administrative practice change. Certainty on any individual position can be obtained only in consultation, and an appointment with Attorney Abdulsamed Burak Turak may be arranged through the contact page of the office.

Frequently Asked Questions

Does Türkiye require me to give up my current nationality?

No. The Law No. 5901 recognises multiple nationality expressly at Article 3(1)(b), and neither Article 11 nor Article 12 imposes any condition of renunciation.

Does Turkish citizenship make me liable to Turkish tax on my worldwide income?

No. Under Articles 3 and 4 of the Income Tax Law No. 193, liability on worldwide income follows settlement in Türkiye. A person not settled in Türkiye is taxed only on income earned in Türkiye, under Article 6.

When am I treated as settled in Türkiye?

Where your domicile is in Türkiye, or where you reside in Türkiye continuously for more than six months in a calendar year. Temporary absences do not break the period.

I have been given a Turkish tax number. Am I now a Turkish taxpayer?

Not by reason of the number alone. Article 8 of the Tax Procedure Law No. 213 provides for a number to be issued to every Turkish person as a matter of registration.

What is the twenty-year exemption?

Repeated Article 20/D of the Income Tax Law No. 193, introduced by Law No. 7582, exempts foreign-source income from Turkish income tax for twenty years. It applies to new residents who had neither a domicile nor a tax liability in Türkiye in the three preceding calendar years, and it requires a timely application and a certificate.

Does Turkish citizenship affect inheritance tax?

Yes. Article 1 of the Law No. 7338 keys liability to nationality as well as to the location of the property, and it extends to property held abroad by Turkish nationals. A reduced rate of one percent applies to those benefiting from the twenty-year exemption.

Sources and References

• Turkish Citizenship Law No. 5901 (Türk Vatandaşlığı Kanunu), Articles 3, 11, 12, 44 (mevzuat.gov.tr)
• Income Tax Law No. 193 (Gelir Vergisi Kanunu), Articles 3, 4, 5, 6, 7, Repeated Article 20/D (mevzuat.gov.tr)
• Tax Procedure Law No. 213 (Vergi Usul Kanunu), Article 8 (mevzuat.gov.tr)
• Inheritance and Gift Tax Law No. 7338 (Veraset ve İntikal Vergisi Kanunu), Articles 1 and 16 (mevzuat.gov.tr)
• Property Tax Law No. 1319 (Emlak Vergisi Kanunu), Articles 3 and 13 (mevzuat.gov.tr)
• Law No. 7582, RG 04.06.2026, No. 33270, Articles 2, 4 and 14 (resmigazete.gov.tr)
• General Communiqué on Income Tax, Series No. 333, RG 04.07.2026, No. 33300 (resmigazete.gov.tr)
• Revenue Administration, published list of double taxation agreements in force (gib.gov.tr)