The 3-year test: The law is specific: if you had Turkish domicile and tax liability at any point in 2023, 2024, or 2025, you do not qualify. This is a hard rule with no exceptions.
Exception for passive income: Prior Turkish exposure only from real estate rental income or securities gains does not disqualify you from the exemption.
Foreign tax credits: Foreign taxes paid on exempt income cannot be credited against Turkish tax (irrelevant since the income is exempt anyway).
No filing required: Exempt foreign income does not need to be declared on Turkish tax returns.
Turkish-source income: Income earned within Turkey is still subject to Turkish tax at normal rates.
Renewal: Turkish residence permits are typically valid for 1-2 years and must be renewed before expiration. The 20-year tax exemption continues as long as you maintain valid tax residency in Turkey.
Click here to: Renew your Turkey Tax Residency