Dubai was yesterday's news? Why Turkey will become more attractive for expats from a tax perspective in 2026.
Law No. 7582 introduces new rules for foreign income, inheritances and asset reporting — explained clearly with practical examples.
· · Decker Real Estate Approx. 12 min. reading time
Source: Law No. 7582, TÜRMOB Sirküler 04.06.2026/82 - as of: 10.06.2026
Taxes in Türkiye 2026: What's new?
On June 4, 2026, I read the publication of Law No. 7582 in the Resmî Gazete (No. 33270) — and that same afternoon, the first questions from our clients started arriving via WhatsApp. Therefore, I'm summarizing here what the new taxes in Turkey in 2026 actually mean for expats, property buyers, retirees, entrepreneurs, and investors. Three points stand out.
1. Foreign income
Under certain conditions, income and earnings generated abroad may be exempt from Turkish income tax for a long period of time.
2. Inheritance: 1-% rule
For persons who use this exception, a special 1-% rule may become relevant during the period of eligibility for inheritance tax relief.
3. Varlık Barışı
Money, foreign currency, gold, shares or other capital market instruments can be brought into or declared in Turkey under certain conditions.
Why emigrants and property buyers should take a closer look now
Many people immediately think of Dubai when considering tax-friendly locations: no income tax, an international environment, sunshine, and luxury. However, Dubai isn't the right solution for everyone. For many German-speaking expats, Turkey is closer emotionally, culturally, and practically—with direct flights, moderate living costs, a strong medical infrastructure, and popular regions like Alanya, Antalya, Izmir, Çeşme, and Fethiye.
The new regulations make Turkey even more attractive for certain target groups. This is especially true for people who not only want to buy a holiday apartment, but also intend to relocate their primary residence to Turkey long-term.
In our daily practice, we frequently see that buyers don't just ask about square footage, sea views, and property rights (Tapu). They also ask: How do I transfer my money safely to Turkey? What happens to my pension? Do I have to pay taxes on my foreign income? And what are the implications of buying property in the event of inheritance? This is precisely why the new law shouldn't be viewed in isolation, but rather as part of a broader emigration and wealth planning strategy.
The most important change: Foreign income can be tax-advantaged.
The most interesting point for emigrants is the new regulation regarding income and earnings generated abroad. Put simply: Individuals considered residents of Turkey can, under certain conditions, take advantage of an income tax exemption for foreign income. This regulation is intended to apply to individuals who were not residents of Turkey and therefore not subject to taxation there during the three calendar years prior to their Turkish residency.
However, this does not mean that everyone who moves to Turkey automatically stops paying taxes. It's not about a blanket tax exemption for all income, but rather a specific exception for certain foreign income under clear conditions. Anyone who has already read our article on the... Tax advantages when buying real estate in Turkey Anyone who has read about it knows the principle: there are advantages — but only with thorough preparation.
Who might be affected by this regulation?
Private individuals & pensioners
Germans, Austrians or Swiss who move permanently to Turkey from 2026 onwards — especially pensioners with income from abroad and families with asset or succession issues.
Entrepreneurs & Investors
Self-employed individuals with foreign clients, digital entrepreneurs, consultants and investors with an international structure, as well as capital investors with foreign accounts or foreign capital income.
However, whether the regulation applies in a specific case always depends on the personal situation.
The most important requirement: check carefully three calendar years in advance.
A key point is the period before the move. Anyone wishing to take advantage of the new tax benefits must have it verified whether they were already resident or liable for tax in Turkey during the three calendar years prior to establishing Turkish residency. Therefore, especially for people with a Turkish passport, Mavi Kart (Turkish residence card), previous Turkish residency, Turkish real estate, or previous rental income, one should not simply assume that everything will automatically fall into place.
Interestingly, certain previous income from Turkey—such as from rentals, capital gains, or real estate sales—should not automatically preclude the use of the exemption, according to the wording of the law. Nevertheless, this point should be examined on a case-by-case basis.
What counts as foreign income?
It's crucial to make a clear distinction here. Foreign income can originate from, for example, a foreign investment account, a foreign company shareholding, foreign capital gains, or certain types of income earned outside of Turkey. However, not everything transferred from abroad automatically qualifies as tax-advantaged foreign income.
For example, anyone living in Turkey, working from there, and providing services to clients in Germany must have their tax-relevant activities assessed to determine where the activity is deemed to be performed, whether a Turkish permanent establishment is created, and whether the income is truly considered to have been earned outside of Turkey. Individual assessments are therefore particularly important for online businesses, consulting, coaching, agency services, e-commerce, and holding structures.
Four practical examples from our consulting services
To make the theory more tangible, the following four cases show how the new regulations can work in typical emigration situations.
Pensioner moves to Alanya
A German pensioner currently lives in Germany. He buys an apartment in Alanya and plans to live permanently in Turkey from 2026 onwards, while continuing to receive his pension from Germany. At first glance, this sounds simple. In practice, however, several questions arise: Will he be considered a tax resident in Turkey from the moment he moves? How will his German pension be treated under the double taxation agreement? Does his type of income fall under the new exemption? And what documentation will he need to provide to Turkish authorities and banks?
This example clearly shows that while the new regulation can be interesting, it does not replace an individual assessment. Those planning to apply for a residence permit in addition to the new regulation can find further information in our guide. Residence permit Türkiye 2026 (Ikamet) all current rules.
Businesswoman with international clients moves to Antalya
A businesswoman who manages clients in Germany, Austria, and Switzerland wants to relocate to Antalya, but her client base will remain abroad. The new regulations could be particularly interesting for her—at the same time, her case is more complex from a tax perspective than that of someone simply buying property.
Key questions include: Where is their company located? Where is the service actually performed? Where are the revenues taxed? Is there a permanent establishment in Turkey? And what role does the double taxation agreement play? Such cases should therefore be thoroughly structured before the relocation – not after invoices have already been issued and funds transferred.
A family buys a property and plans for the long term
A family from Germany buys a villa in Izmir or Alanya. The parents want to move to Turkey permanently, but they also have assets in Germany—for example, a bank account, an investment portfolio, or a rental property. Therefore, for this family, the purchase of the property is not the only important factor. Asset structuring, money transfers, tax residency, and inheritance are equally crucial.
The new 1-% rule for certain inheritances within the benefit period can be interesting in such situations. However, it's important to remember: a family shouldn't act solely because of a headline. Inheritance law, tax law, and wealth planning must be considered together.
Bringing 250,000 euros to Turkey for the purchase of real estate.
A buyer wants to transfer €250,000 from Germany to Turkey to purchase an apartment or villa. The issue here is not simply whether the money arrives in the Turkish account. Equally important are documentation, proof of origin, bank verification, exchange rate, payment purpose, and tax classification.
The Varlık Barışı (Disclosure of Assets) scheme allows certain assets to be reported under certain conditions. However, this does not mean that unclear origins of funds or other legal issues simply disappear. Banks can still request documentation, and regulations outside of tax law remain relevant.
Varlık Barışı: What does this mean for emigrants?
Varlık Barışı roughly translates to "asset peace" or "asset reporting." Such regulations already existed in Turkey in previous years. The new regulation allows, under certain conditions, the reporting of specific assets through banks or authorized financial institutions until July 31, 2027—including money, foreign currency, gold, stocks, bonds, and other capital market instruments.
This can be relevant for emigrants and property buyers if they intend to transfer assets from abroad to Turkey. However, it's important to note that the regulation includes deadlines, documentation requirements, and conditions. For assets abroad, in particular, the transfer must be completed within the stipulated timeframe. Separate requirements apply to assets already located in Turkey that are not properly registered.
Does this mean Turkey will become the new Dubai?
Not for everyone — and that's precisely why the headline is deliberately phrased as a question. Dubai remains tax-efficient for some entrepreneurs and wealthy individuals. However, Turkey offers other advantages that often outweigh the practicalities of everyday life.
This speaks in favor of Turkey.
- New tax exemption for foreign income (subject to conditions)
- 3-4 hour flight time to DACH, many direct flights
- Moderate cost of living
- Established German-Turkish ties
- Real estate in all price ranges, from Alanya to Izmir
This continues to speak in favor of Dubai.
- No personal income tax — without a 3-year audit
- Established international expat and business environment
- On the other hand: high cost of living, greater distance
- Culturally and linguistically further away from Europe
| criterion | Türkiye (from 2026) | Dubai / UAE |
|---|---|---|
| Taxes on foreign income | Exception possible under certain conditions (Law No. 7582) | No personal income tax |
| Proximity to Europe | 3-4 hour flight time, many direct flights | 5–7 flight hours |
| Cost of living | Comparatively moderate | High, especially rent and school |
| Cultural proximity for German speakers | Established German-Turkish ties | International expat environment |
| Property prices | Different price levels depending on the region | High price levels in prime locations |
As of June 2026 | Source: Law No. 7582 (Resmî Gazete 04.06.2026, No. 33270), Decker Real Estate's own market observations
For certain emigrants, Turkey could indeed become more attractive from a tax perspective starting in 2026—especially if they have foreign income, plan carefully, and meet the requirements. In our opinion, however, the opportunity doesn't lie in selling Turkey as a "tax loophole." The opportunity lies in realistically considering emigration, property purchases, asset structure, and quality of life together.
Taxes in Türkiye 2026: What does this mean specifically for property buyers?
The law is not a typical real estate law. It doesn't directly change the title deed (Tapu), closing costs, realtor commissions, or land registry procedures. Nevertheless, it is relevant for property buyers because many are not just buying a home, but planning a new chapter in their lives. Our [link to relevant information] explains how the purchase process works in detail. Complete guide to buying property in Alanya.
What is less relevant for normal buyers?
The law also includes provisions that primarily affect businesses—for example, regarding qualified service centers, international service structures, transit business, and a reduced corporate tax rate for certain manufacturing and agricultural companies starting in 2027. For someone simply buying a holiday apartment in Alanya, this is usually not the most important point. However, these regulations could be quite interesting for entrepreneurs and investors.
A common misconception: "Then I'll just move and save on taxes."„
Unfortunately, it's not that simple. Tax residency isn't just a matter of will—it depends on actual circumstances: residence, days spent there, center of life, family, sources of income, business structure, and connections to the previous country of residence. Furthermore, the country of origin may still have tax claims. For example, in the case of German citizens, it must always be examined how the double taxation agreement between Germany and Turkey applies.
Our assessment as Decker Real Estate
We see the new regulation as a strong signal: Turkey wants to become more international, attractive, and investor-friendly. This can be a real advantage for German-speaking expats. Nevertheless, we remain reputable—we would never promise: "Move to Turkey and pay no taxes for 20 years." Instead, we state that Turkey offers new tax opportunities for certain individuals starting in 2026—whether these benefits are applicable in each individual case must be assessed on a case-by-case basis. This distinction protects buyers, expats, and us as the company providing support.
Checklist before buying property and emigrating
Therefore, before buying a property with the intention of emigrating, you should clarify these questions:
Conclusion: Turkey is becoming more attractive from a tax perspective — but not automatically tax-free.
In summary, the new taxes in Turkey in 2026 can be reduced to four key points:
Sources and status
- Analysis status: June 10, 2026
- Law No. 7582 — Resmî Gazete of 04.06.2026, No. 33270 — resmigazete.gov.tr
- TÜRMOB Sirküler 04.06.2026/82 (technical evaluation)
- Gelir İdaresi Başkanlığı (Turkish Tax Administration) — gib.gov.tr
- Own market observation and consulting practice: Decker Real Estate, June 2026
Your next step
Are you planning to buy property or emigrate to Turkey and want to be thoroughly prepared from the start? We will guide you in German — from choosing a location to the Tapu appointment. Free of charge and without obligation.
Decker Real Estate · YetgiNo 3506573 · İzmir / Alanya · info@decker-realestate.com
The 9 most important questions — answered briefly
No. The regulation only applies under certain conditions — the decisive factors are tax residency in Turkey, the last three calendar years before the move, and the type of income.
No. This concerns certain types of income and earnings generated abroad. Income from Turkey—for example, from renting, employment, or business activities there—must be examined separately.
Possibly. However, especially with pensions from Germany, Austria, or Switzerland, the respective double taxation agreement should also be checked.
Varlık Barışı (meaning asset peace) is a regulation that allows certain assets such as money, foreign currency, gold, stocks or bonds to be reported and brought into Turkey under certain conditions.
Under current regulations, certain assets can be reported through banks or authorized financial institutions until July 31, 2027. For assets held abroad, timely transfer to Turkey is also essential.
The key is the 3-year rule: In the three calendar years prior to Turkish residency, there must have been no residency or tax liability in Turkey.
No. Tapu, ancillary purchase costs, and land registry procedures remain unchanged. The law concerns income tax, inheritance regulations, and asset declarations—not the purchase process itself.
Yes — especially if the purchase is related to emigration, large money transfers, foreign income, pensions, company shares or family assets.
No. We provide information from the perspective of real estate brokerage and emigration support. For legally binding tax or legal questions, we recommend consulting a qualified tax advisor or lawyer specializing in Turkey.
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