Türkiye’s New Non-Dom-Style Regime: A 20-Year Exemption for Foreign Income

Article 4 is one of the most ambitious and likely most debated provisions of the proposal.

Under the proposal, individuals who had no residence or tax liability in Türkiye during the previous three calendar years before becoming Turkish residents would be exempt from income tax on their foreign-source income for 20 years.

This clearly shows that Türkiye is entering the global tax residency competition.

The measure may be compared with Portugal’s former NHR regime, Italy’s special regime for high-net-worth individuals, and Dubai’s low-tax positioning.

The target audience is clear:

• international investors,

• fund managers,

• consultants,

• technology founders,

• creator economy professionals,

• and high-income remote workers.

However, regimes of this kind do not succeed through tax advantages alone.

Legal predictability, banking access, double tax treaty protection, residence permits and international credibility are equally important.

Türkiye is opening a powerful door with this article. The real question is whether that door will feel safe and sustainable for international investors.