INDEPENDENT GUIDANCE · IN ENGLISHTHE OCTOBER 2026 EDITION
Move with a plan. Settle with confidence.

YOUR STARTING POINT

A route that fits your status.

Your right to live and work sets the first steps. Your tax position needs its own review. Choose the route that describes you today.

Foreign nationalReturning citizenMavi Kart holder

PATHWAY 01

Moving as a foreign national

For people who are not Turkish citizens and do not have Article 28 rights.

  1. Check entry requirements and identify a residence purpose supported by your actual circumstances.
  2. Resolve work permission before remote employment, freelancing or active company management.
  3. Check whether your proposed address can support the intended application.
  4. Review the three previous calendar years for the personal exemption and classify each income stream.
  5. Register, apply and retain the evidence; then complete banking, insurance and any business setup.
Residence & workYour income mapExemption application

PATHWAY 02

Returning as a Turkish citizen

For Turkish citizens living abroad, including dual citizens.

  1. Check Turkish identity, civil-status and historical address records.
  2. Get advice on leaving your current tax system and on any continuing duties attached to another citizenship.
  3. Review the entire three-calendar-year lookback. Citizenship does not waive the exemption conditions.
  4. Register your actual Turkish address and review SGK and other personal records.
  5. Apply for the exemption certificate on time if eligible; register any local business activity separately.
Before departureAddress & settlementTax & reporting

PATHWAY 03

Moving with a Mavi Kart

For people entitled to rights under Article 28 of Turkish Citizenship Law No. 5901. This is not the EU Blue Card.

  1. Verify Article 28 entitlement and ensure your Mavi Kart/registry and current foreign passport details align.
  2. Use the Article 28 residence route; do not assume you need an ordinary foreigner residence permit.
  3. Confirm professional restrictions where relevant. The Labour Ministry states Article 28 holders do not need its work permit, subject to specific legal requirements.
  4. Check every family member separately: your card does not automatically confer the same rights on a foreign spouse or child.
  5. Assess tax residence and the foreign-income exemption independently, then register address, banking and business records using the correct identifier.
Your residence & work rightsThe separate tax testBanking & payments

More than one status in your household?

Make a separate plan for each adult and child. A spouse’s nationality, work plans or permit route can differ even when the family moves together.

Read the underlying official sources