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ARTICLE · 05 MAY 2026

Türkiye's 2026 Tax Reform

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Turkey's 2026 tax reform proposal introduces sweeping changes to attract foreign investment and boost economic competitiveness. The legislative package offers unprecedented tax exemptions for high-net-worth individuals relocating to Turkey, reduced corporate tax rates for exporters and qualified service centers, and a voluntary asset repatriation program with favorable tax treatment.

TurkeyTax
Onur Durak
Onur Durak
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Türkiye's 2026 Tax Reform: A Practical Briefing for Corporates, Investors, and High-Net-Worth Individuals

1. Overview

A legislative proposal (“Proposal”) amending certain laws has been submitted to the Grand National Assembly of Türkiye (“TBMM”) on 05.05.2026. The Proposal aims to align Türkiye’s legal framework with current economic developments while supporting growth, enhancing international competitiveness, and improving the balance of trade. It introduces a comprehensive set of measures to attract foreign capital, increase foreign currency inflows, and expand employment opportunities. Key elements include tax incentives for export-oriented production, the establishment of qualified service centers to boost high-value-added service exports, and extended benefits under the Istanbul Finance Center regime. The proposal also strengthens the technology and startup ecosystem through enhanced equity incentives and the introduction of alternative financing tools such as convertible debt

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