Turkish citizens coming home qualify too
The article says nothing about passports, and that is the point.
Last verified 2026-10-21Next review 2027-04-212 official sources
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Nothing in Article 20/D turns on nationality. A Turkish citizen who spent the last three calendar years abroad, with no Turkish domicile and no Turkish tax liability, meets the condition exactly as a foreigner would.
Why people assume otherwise
Rules like this usually read as incentives aimed at foreigners, and the commentary around the 2026 law leaned that way early on. The text did not. For a diaspora the size of Turkey's, that is a large group of people who were told, in effect, not to bother asking.
What still has to be true
The three clean years are the same three clean years. A citizen who kept a registered address in Turkey, or who filed as a resident, has the same problem anyone else would.
Dual nationals are in the same position. The passport is irrelevant in both directions.
The practical case
Someone who built a business in Germany or the Netherlands over twenty years, who now holds shares, property and savings abroad, and who wants to come back: that is close to the ideal applicant. The income is foreign, the work that created it was done elsewhere, and the years abroad are a matter of record.
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Sources
Every legal, fee and procedural statement on this page is taken from the sources below and was checked on 2026-10-21. Where they change, this page changes.
- Income Tax General Communiqué No. 333, Official Gazette No. 33300 of 4 July 2026 (resmigazete.gov.tr) — How the Article 20/D exemption is applied: eligibility, the exemption certificate and its deadline
- Law No. 7582, Official Gazette No. 33270 of 4 June 2026 (resmigazete.gov.tr) — Adds Article 20/D to the Income Tax Law, the 1% inheritance rate and the asset peace window
This page is general information about Turkish rules as published by the authorities named above. It is not legal or tax advice for your circumstances, and immigration outcomes depend on your nationality, documents and individual case. See our legal and tax information disclaimer.