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 reviewGİB · 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 reviewCommuniqué 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 reviewGİB · foreign-income exemption guide announcement
7 September 2026 announcement of the guidance and infographic.
Referenced in the 2 October 2026 editorial reviewMigration Management · residence permit types
Purpose-specific residence categories and requirements.
Referenced in the 2 October 2026 editorial reviewMigration Management · official application route
Links to the official e-İkamet application service.
Referenced in the 2 October 2026 editorial reviewMigration Management · work permits and residence
A valid qualifying work permit substitutes for residence permission.
Referenced in the 2 October 2026 editorial reviewLabour Ministry · documents issued to foreigners
Employment and independent work permits; relevant exceptions.
Referenced in the 2 October 2026 editorial reviewNVİ · Mavi Kart
Article 28 status and Mavi Kart records.
Referenced in the 2 October 2026 editorial reviewLabour 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 reviewForeign 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 reviewNVİ · address services FAQ
Address declaration and the 20-working-day address-change obligation.
Referenced in the 2 October 2026 editorial reviewInvest in Türkiye · establishing a business
MERSİS, registry process, foreign documents and corporate account preparation.
Referenced in the 2 October 2026 editorial reviewTrade Ministry · company information
Company types, capital thresholds and payment periods.
Referenced in the 2 October 2026 editorial reviewGİB · starting and ceasing a business
Business notification, taxpayer and documentation obligations.
Referenced in the 2 October 2026 editorial reviewGİB · 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 reviewGİB · VAT General Application Communiqué
VAT scope and conditions for exported services; separate from personal income-tax relief.
Referenced in the 2 October 2026 editorial reviewGİB · Corporate Tax Law No. 5520
Company taxation, residence and conditional deductions.
Referenced in the 2 October 2026 editorial reviewİşbank · 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 reviewİşbank · opening a company account
Corporate onboarding documents. Bank acceptance and additional checks remain case-specific.
Referenced in the 2 October 2026 editorial reviewİşbank · FATCA and CRS explanation
Tax-residence self-certification and financial-account reporting.
Referenced in the 2 October 2026 editorial reviewGİB · official tax calendar
Current filing and payment dates, including extensions.
Referenced in the 2 October 2026 editorial reviewGİB · Tax Procedure Law No. 213
Notifications, document and record obligations.
Referenced in the 2 October 2026 editorial reviewSGK · general health insurance
Coverage routes and eligible categories; contribution and treaty position require an individual check.
Referenced in the 2 October 2026 editorial reviewBTK · imported phone registration
Current device-registration procedure and eligibility.
Referenced in the 2 October 2026 editorial reviewHMRC · tax when leaving the UK
Departure reporting, residence and continuing UK income obligations.
Referenced in the 2 October 2026 editorial reviewIRS · filing requirements abroad
US citizens and resident aliens can retain worldwide filing obligations.
Referenced in the 2 October 2026 editorial reviewUnion of Turkish Bar Associations · lawyer register
Verify a lawyer’s bar registration independently.
Referenced in the 2 October 2026 editorial review