Law No. 7582 exempts foreign-source income from Turkish income tax for up to 20 years, for individuals who become Turkish tax residents after meeting a simple non-residency test. It's broad by design — it applies across almost any profession, not just a narrow list of qualifying jobs.
That breadth is what sets Turkey apart from comparable regimes elsewhere — Portugal's replacement for NHR, for example, only covers specific tech and research roles.
To qualify, you must not have been a Turkish tax resident for the 3 years immediately before your move. If you meet that bar, the 20-year clock starts once you establish Turkish tax residency — generally by spending 183+ days a year in the country or by establishing your center of vital interests here.
The exemption only covers income sourced from outside Turkey — a salary from a foreign employer, foreign investment gains, a foreign-registered business. Income earned inside Turkey, including from a Turkish company you own, is taxed under normal Turkish rules regardless of your residency history.
Get your Turkish tax number first — it's free and takes minutes. From there, the exemption is applied when you file, based on documented proof of your prior non-residency and the foreign source of your income. Keep records of where your income originates; that documentation is what an advisor will ask for.