The questions below cover the topics our international clients ask about most: citizenship by investment, residency, property taxes, real estate transactions, and company formation. All figures are current as of June 2026. For the full legal framework behind any of these answers, the linked guides go into considerably more depth than a short FAQ format allows.
Legal Notice: This page provides general legal information for educational purposes only. It does not constitute legal advice. Figures and requirements are subject to change; please consult a qualified attorney for guidance specific to your situation.
Yes. Turkish law permits multiple citizenships without restriction. You acquire Turkish citizenship alongside your existing nationality without needing to renounce it. You should separately confirm your home country’s position on dual nationality, since that is governed by your country’s own law.
The programme is open to individuals of any nationality. The main exception concerns the real estate route: nationals of countries Turkey does not recognise diplomatically (Armenia, North Korea, Taiwan, and Syria) cannot use property investment. Nationals of certain neighbouring countries also face property purchase restrictions in specific Turkish border provinces regardless of the citizenship programme. See our Turkish Citizenship by Investment guide for the full picture.
$400,000, a threshold in place since it was raised from $250,000 in 2022. No further increase has been formally announced for 2026, though thresholds have historically moved upward, never downward. The bank deposit, government bonds, BES, job creation, and REIT routes each carry a $500,000 threshold.
No. The three-year requirement is a holding period, meaning you cannot sell the property or withdraw the deposit during that time, not a waiting period before you can apply. You can submit your citizenship application as soon as the qualifying investment is in place.
Meeting the investment threshold is necessary but not automatic. The applicant must also pass a security clearance and submit complete, accurate documentation. The Ministry of Interior retains assessment authority.
Yes. Your spouse and children under 18 at the time of application are eligible. Parents are not included under this programme.
Age is assessed at the time the application is submitted. Begin the process before your child’s 18th birthday and ensure documentation reaches the citizenship authorities before that date. We recommend building in a margin rather than filing at the last moment.
Potentially, on an exception basis. Submitting documentation establishing the disability and the ongoing care requirement can support an application for an exemption from the standard age cut-off; this is assessed case by case.
Not entirely. The investment process itself can be completed remotely through a Power of Attorney (PoA). This means you can authorize your lawyer to purchase real estate or complete the qualifying investment on your behalf without traveling to Turkiye.
However, to finalize your residence permit and citizenship applications, you must visit Turkiye at least once. Turkish authorities require your biometric data, including fingerprints, to be collected and registered in person. For this reason, a personal visit is mandatory before your citizenship application can be completed.
Yes. Once granted, it carries the same lifelong status as citizenship by birth, with full political, social, and economic rights.
Yes, with no work permit required. Turkish citizenship carries the same unrestricted right to work in Turkey as citizenship by birth.
Military service obligations in Türkiye depend on several factors, including your age, when you acquire Turkish citizenship, and your personal circumstances. Acquiring Turkish citizenship through investment does not automatically mean that you will be required to perform regular compulsory military service.
For eligible citizens, Turkish law provides two important alternatives:
PAID MILITARY SERVICE (BEDELLI ASKERLIK)
Paid Military Service allows eligible Turkish citizens to fulfill their military obligation by paying a government-determined fee instead of completing the standard period of compulsory military service. Applicants are generally required to complete a short period of basic military training, while the full-length military service requirement is waived. The amount payable and the eligibility criteria are determined by Turkish law and are updated periodically. (Ministry of National Defense)
MILITARY SERVICE BY FOREIGN CURRENCY (DÖVIZLE ASKERLIK)
Military Service by Foreign Currency is designed primarily for Turkish citizens who live abroad. It allows eligible individuals to satisfy their military obligation by paying a government-determined fee in foreign currency without performing regular military service in Türkiye.
To qualify, applicants generally must:
For the complete framework, see our Turkish Citizenship by Investment guide.
Yes. Foreign nationals who own Turkish property valued at a minimum of $200,000 can apply for a short-term residence permit on that basis, subject to annual renewal as long as they retain ownership. This is a distinct route from citizenship by investment, with its own lower threshold and ongoing renewal requirement rather than a one-time process leading to permanent status.
No. Foreign nationals can purchase Turkish real estate without holding a residence permit; the two processes are entirely independent.
The main categories under Law on Foreigners and International Protection No. 6458 (LFIP) are: short-term (property ownership, business activity, tourism, education, and other grounds), family residence permit (for foreign spouses and dependants of Turkish citizens or permit holders), student, long-term (after eight years of uninterrupted residence), and humanitarian permits. Work permits simultaneously function as residence permits during their validity. See our Immigration to Turkey guide for the full framework.
Short-term permits based on property ownership are typically granted for two year at a time and must be renewed through the e-Ikamet online system administered by the Directorate General of Migration Management (DGMM). Renewal applications should be submitted before the current permit expires to avoid a gap in legal residence status.
Yes. Spouses and dependent children of permit holders can apply for a family residence permit. The specific documentation requirements and eligibility conditions depend on the family member’s relationship and the primary holder’s permit category.
Not directly, and not automatically. After five years of continuous, lawful residence in Turkey, a foreign national becomes eligible to apply for ordinary naturalization under Article 11 of Law No. 5901, subject to language, income, and character conditions assessed at an interview. Time spent on a residence permit does count toward this five-year threshold, though the specific type of permit and any gaps in continuity matter. See our Turkish Citizenship by Residence guide for the full detail.
The Turquoise Card is an indefinite work and residence authorisation for highly skilled foreign professionals, evaluated through a points-based scoring system. Unlike a standard dependent work permit, it is not tied to a specific employer, meaning the employer-change problem that can interrupt standard work permit holders’ residence continuity does not apply. After a three-year transition period, Turquoise Card holders and their family members acquire residence rights very close to those of Turkish citizens, and may also have a pathway to citizenship under Article 12(b) of Law No. 5901 without needing to meet a separate investment threshold. See our Immigration to Turkey guide for the application criteria.
A residence permit in Turkey involves two separate charges: a fixed document fee and a variable permit fee based on nationality.
Document fee (fixed for everyone)
Every applicant, regardless of nationality, pays a document fee of 964 TL (2026 rate) for the physical residence permit card. No nationality is exempt from this charge.
Permit fee (varies by nationality, under the reciprocity principle)
The permit fee is determined by Turkey’s reciprocity agreements with each applicant’s home country, so the amount differs from one nationality to another. For nationalities not covered by a special reduced rate, the 2026 structure works as follows:
For a full 12-month permit, this typically totals in the range of 27,000–28,000 TL in permit fees, plus the 964 TL document fee so approximately 28,000–29,000 TL total for applicants from countries without a reduced rate.
The main purchase-stage taxes and fees are: a 4% title deed transfer tax (Tapu Harcı), calculated on the declared sale value and technically split equally between buyer and seller (2% each), though in practice buyers often pay the full amount depending on the agreement; VAT (KDV), which varies between 1% and 18% depending on property type and size, though foreign buyers purchasing new-build property directly from a developer are generally exempt from VAT provided they are not Turkish tax residents, pay in foreign currency converted through the Turkish Central Bank, and obtain the required DAB certificate (resale properties are always VAT-free); and DASK mandatory earthquake insurance, a relatively small but compulsory cost. As a general budgeting rule, plan for 8% to 10% above the listed price to cover all purchase-related government fees, insurance, and professional costs.
Annual property tax (Emlak Vergisi) rates depend on property type and municipality size: 0.1% to 0.2% for residential property, 0.2% to 0.4% for commercial property, and 0.3% to 0.6% for land. Rates are doubled in metropolitan municipalities. Importantly, due to a 2026 to 2029 revaluation cycle for assessed property values (rayiç bedel), property tax bills in 2026 may be substantially higher than in prior years in some areas, with assessed values having increased by up to 300% in certain locations. Always obtain a current assessment before budgeting for ongoing property holding costs.
Rental income is subject to progressive income tax at rates of 15% to 40%, with a residential rental income exemption threshold of approximately TRY 47,000 to TRY 58,000 per year (the exact figure for 2026 is updated annually in the Official Gazette and should be confirmed at the time of filing). Net income above the exemption is taxed at the applicable progressive rate. Deductible expenses include management fees, repairs, maintenance, DASK insurance, and building management fees (aidat). An annual income tax return covering rental income must be submitted between 1 and 31 March of the following year. Short-term rental activity (such as Airbnb-style lettings) requires a separate permit, independent of the tax filing obligation.
It depends on how long you have held the property. Gains from property sold within five years of purchase are subject to progressive income tax at 15% to 40%, applied to the net gain after an inflation indexing adjustment using official revaluation rates (YI-ÜFE), which is particularly significant in Turkey’s inflationary environment and can materially reduce the taxable gain. The first TRY 150,588 of the net adjusted gain in 2026 is exempt from tax before the progressive rate applies. If the property has been held for more than five full years, the sale is fully exempt from capital gains tax. Property acquired through inheritance or gift is also exempt regardless of the holding period. If ownership is held through a Turkish company rather than individually, the gain is subject to corporate tax at 25% rather than the individual progressive scale.
Yes. Turkey has concluded double taxation agreements with over 90 countries, including the United States, United Kingdom, Germany, France, Russia, and most EU member states. The specific treaty applicable to your situation, and how it interacts with your home country’s own tax rules, requires country-specific analysis; these treaties are not uniform in their terms.
Selling before the three-year annotation expires is not simply a tax question; it risks loss of citizenship status itself and should not be undertaken without first clarifying the position with the Provincial Directorate of Civil Registration and Citizenship Affairs. See the Citizenship section above and our Turkish Citizenship by Real Estate guide.
Several exist, depending on the investor’s profile and activity. The Technopark/Technology Development Zone regime (Law No. 4691) offers a 100% corporate income tax exemption on qualifying software, R&D, and design activity until 31 December 2028. The export services deduction (Article 10/1-ğ of Corporate Tax Law No. 5520) allows an 80% deduction on profits from qualifying services delivered to non-resident clients, reducing the effective corporate tax rate to roughly 5% on that income. For individuals, Turkey is actively introducing new provisions targeting qualified new tax residents; the specifics of these provisions are evolving and should be assessed individually with a licensed tax adviser. See our Startup Law guide for the full incentive framework.
Yes, significantly. The property must be registered to a Turkish citizen and must not have been transferred from a foreign natural person since 12 January 2017. This applies equally to the investor, their spouse, and their children. We verify the ownership chain before any purchase intended for citizenship.
Yes. Multiple properties can be combined, provided all are registered solely in the applicant’s own name and the total officially appraised value reaches at least $400,000. Properties purchased at different times can also be combined, as long as all are held and all other requirements are satisfied at the time of application.
No. Under Turkish citizenship regulations, property registered under a legal entity in which the applicant holds shares or acts as director does not qualify for the citizenship programme, and purchasing from such a company is also not permitted as a route to eligibility. Ownership must be direct, in the individual applicant’s own name.
This depends on the foreign company’s nature and purpose. Companies whose primary activity is buying and selling property face restrictions. Companies investing in production or industrial facilities may be permitted to own Turkish property, with the relevant provincial Governor’s Committee making the determination.
Three checks apply: the official sale price recorded by the title deed office is compared against the Central Bank’s banknote selling rate from the prior business day; the independent valuation report result in Turkish lira must align with that same rate; and the wire transfer receipt must show an equivalent amount. Where multiple receipts in lira and different dates are submitted, each is converted using the rate applicable on the working day before its specific issue date.
An independent appraisal conducted by a government-licensed firm, generally selected through the Land Registry and Cadastre Directorate’s listed firms or via a platform such as webtapu.com. The report must value the property in Turkish lira, aligned with the relevant Central Bank rate, and is valid for three months from its issue date.
The TAPU (tapu senedi) is the official Turkish property title deed, issued and registered by the Land Registry and Cadastre Directorate (Tapu ve Kadastro Genel Müdürlüğü). It is the definitive evidence of ownership and is the document annotated with the three-year non-sale commitment under the citizenship programme. After that period, the annotation is removed and the owner may sell freely.
A valid passport is the primary document required to begin the process. Further documentation is then prepared based on your specific circumstances and the nature of the purchase.
Yes, through conventional bank financing or through a long-term instalment plan offered directly by a construction company or developer. For citizenship purposes, however, only the equity portion you personally contribute counts toward the $400,000 threshold; the loan amount is deducted from the assessed value for eligibility purposes.
As of May 2026, a mandatory secure payment system holds funds in a government-monitored account. Money is released to the seller after the Land Registry confirms the successful transfer of ownership. This protects both parties from fraud and payment disputes.
Annual property tax (Emlak Vergisi) at 0.1% to 0.6% of assessed value depending on property type and municipality, DASK mandatory earthquake insurance (renewed annually), and building management fees (aidat) where applicable. If the property is rented, income tax on rental proceeds as described in the Tax section above. Budget for the 2026 to 2029 rayiç bedel revaluation cycle, which has substantially increased assessed values in many areas.
For the complete legal framework, see our Real Estate Law in Turkey and Property Purchase guides.
Yes. Turkey’s Foreign Direct Investment Law No. 4875 grants foreign investors the same company formation rights as Turkish nationals, with no minimum foreign ownership restrictions across most sectors. There are no restrictions on a foreign national being a sole shareholder in a Turkish company.
The two main options are a Limited Company (Limited Şirket, Ltd. Şti.) and a Joint Stock Company (Anonim Şirket, A.Ş.). A Branch Office or Liaison Office is available for foreign companies wishing to establish a Turkish presence without incorporating a separate entity. A Free Zone Company offers additional tax and customs advantages for export-oriented businesses. See our Company Formation overview for the full comparison.
For a Limited Company: TRY 50,000, fully paid upon incorporation (raised from TRY 10,000 under 2024 reforms). For a Joint Stock Company: TRY 250,000 at founding (or TRY 500,000 under the registered capital system), with at least 25% paid in upon incorporation and the remainder within 24 months. These figures are set under Turkish Commercial Code No. 6102 and are subject to periodic adjustment.
A straightforward company registration typically takes 3 to 7 business days from the submission of complete documentation to the Trade Registry. The process involves notarisation of articles of association, Trade Registry filing and announcement in the Trade Registry Gazette, obtaining a tax number from the Revenue Administration (GIB), and registering with the Social Security Institution (SGK) upon hiring any employees. We handle this end-to-end and typically complete registrations within this timeframe for clients with prepared documentation.
No. Company formation can be completed through a notarised power of attorney, allowing us to act on your behalf through the entire registration process without you needing to travel to Turkey.
Yes. A branch office can conduct commercial activity in Turkey on behalf of the foreign parent, without being a separate legal entity, though it does carry its own tax registration and filing obligations. A liaison office can only conduct non-commercial activities such as market research, communication, and coordination; it cannot generate revenue or enter into commercial contracts in Turkey. Both require approval from the relevant ministry and ongoing compliance with Turkish commercial and tax regulations. See our Branch Office Formation and Liaison Office Formation guides for the specific requirements of each.
Annual tax filings with the Revenue Administration (GIB), monthly VAT and withholding tax declarations, SGK social security filings for all employees, annual general assembly for Joint Stock Companies, and Trade Registry notifications for any changes to the company’s structure, management, or registered address. Larger companies may also be subject to independent audit obligations under KGK criteria.
Yes, and these can be substantial. Companies in Technology Development Zones (Technopark) benefit from a 100% corporate income tax exemption on qualifying software, R&D, and design income until 31 December 2028, income tax exemptions for qualifying technical staff, and VAT exemptions on qualifying services. Companies in Free Zones benefit from customs duty exemptions, reduced or zero corporate tax on export income (depending on the specific zone and activity), and various other incentives. For export-oriented software and services companies outside a Technopark, the export services deduction under Article 10/1-ğ of the Corporate Tax Law can reduce the effective rate to roughly 5% on qualifying income without requiring a physical zone presence. See our Startup Law and Free Zone Company guides for the full incentive detail.
Yes. We provide comprehensive legal services to assist in creating an investment company or structuring a Turkish vehicle for a foreign parent’s investment activity. Contact us to discuss your specific requirements.
For the complete framework, see our Company Formation in Turkey guide.
