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

EVIDENCE YOU CAN FOLLOW

Sources, dates and clear limits.

The handbook combines official rules with practical preparation steps. It is an editorial research edition, not a professional sign-off on any reader’s circumstances.

How to use the sources

Review date: 2 October 2026. Government legal texts and the relevant authority’s current requirements take priority. Turkish legal language controls. Bank pages describe that provider’s published requirements, not a promise of account acceptance.

The GİB page for Communiqué 333 was identified through official indexed material; its body did not render reliably during research. Its full statutory provisions were read using the linked searchable legal transcript. Check the official publication when preparing an application. Older background sources are identified below.

Practical checklists and illustrative scenarios are our own organisation of the workflow. They are not official application forms, exhaustive evidence requirements, personal tax rulings or guarantees. Fees, rates, thresholds, permitted addresses and bank procedures need a fresh check at the point of action.

Updating and correcting the guide

This edition is a dated snapshot. The planned weekly brief will distinguish enacted changes from proposals and link to the issuing authority. Until newsletter delivery is launched, do not rely on receiving alerts. Review the live authority before a deadline.

Ask an appropriately qualified professional for written advice on eligibility, source of income, treaty treatment and work rights. A named legal or accounting reviewer has not yet signed off this edition.

GİB · Income Tax Law No. 193

Articles 3–7, 20/D and the income-specific provisions; Turkish statutory text.

Referenced in the 2 October 2026 editorial review

GİB · Income Tax General Communiqué No. 333

Published 4 July 2026, Official Gazette 33300. Eligibility, certificate procedure and examples.

Referenced in the 2 October 2026 editorial review

Communiqué 333 · searchable statutory transcript

Secondary host of the legal text used to read the provisions where the GİB page did not render. The official publication controls.

Referenced in the 2 October 2026 editorial review

GİB · foreign-income exemption guide announcement

7 September 2026 announcement of the guidance and infographic.

Referenced in the 2 October 2026 editorial review

Migration Management · residence permit types

Purpose-specific residence categories and requirements.

Referenced in the 2 October 2026 editorial review

Migration Management · official application route

Links to the official e-İkamet application service.

Referenced in the 2 October 2026 editorial review

Migration Management · work permits and residence

A valid qualifying work permit substitutes for residence permission.

Referenced in the 2 October 2026 editorial review

Labour Ministry · documents issued to foreigners

Employment and independent work permits; relevant exceptions.

Referenced in the 2 October 2026 editorial review

NVİ · Mavi Kart

Article 28 status and Mavi Kart records.

Referenced in the 2 October 2026 editorial review

Labour Ministry · Mavi Kart work rights

Article 28 holders do not require a Ministry work permit, subject to professional and special-law requirements.

Referenced in the 2 October 2026 editorial review

Foreign Affairs · citizen pocket guide

Older official background on Mavi Kart residence, identity and daily-life rights; use current NVİ and Labour Ministry sources for procedures.

Referenced in the 2 October 2026 editorial review

NVİ · address services FAQ

Address declaration and the 20-working-day address-change obligation.

Referenced in the 2 October 2026 editorial review

Invest in Türkiye · establishing a business

MERSİS, registry process, foreign documents and corporate account preparation.

Referenced in the 2 October 2026 editorial review

Trade Ministry · company information

Company types, capital thresholds and payment periods.

Referenced in the 2 October 2026 editorial review

GİB · starting and ceasing a business

Business notification, taxpayer and documentation obligations.

Referenced in the 2 October 2026 editorial review

GİB · 2026 self-employment income guide

Self-employment registration, records, e-receipts and filing. A publication year is not necessarily the income year covered.

Referenced in the 2 October 2026 editorial review

GİB · VAT General Application Communiqué

VAT scope and conditions for exported services; separate from personal income-tax relief.

Referenced in the 2 October 2026 editorial review

GİB · Corporate Tax Law No. 5520

Company taxation, residence and conditional deductions.

Referenced in the 2 October 2026 editorial review

İşbank · becoming a personal customer

One bank’s published identity, tax-number and address requirements; not a guarantee that every branch will accept an application.

Referenced in the 2 October 2026 editorial review

İşbank · opening a company account

Corporate onboarding documents. Bank acceptance and additional checks remain case-specific.

Referenced in the 2 October 2026 editorial review

İşbank · FATCA and CRS explanation

Tax-residence self-certification and financial-account reporting.

Referenced in the 2 October 2026 editorial review

GİB · official tax calendar

Current filing and payment dates, including extensions.

Referenced in the 2 October 2026 editorial review

GİB · Tax Procedure Law No. 213

Notifications, document and record obligations.

Referenced in the 2 October 2026 editorial review

SGK · general health insurance

Coverage routes and eligible categories; contribution and treaty position require an individual check.

Referenced in the 2 October 2026 editorial review

BTK · imported phone registration

Current device-registration procedure and eligibility.

Referenced in the 2 October 2026 editorial review

HMRC · tax when leaving the UK

Departure reporting, residence and continuing UK income obligations.

Referenced in the 2 October 2026 editorial review

IRS · filing requirements abroad

US citizens and resident aliens can retain worldwide filing obligations.

Referenced in the 2 October 2026 editorial review

Union of Turkish Bar Associations · lawyer register

Verify a lawyer’s bar registration independently.

Referenced in the 2 October 2026 editorial review