References
  • Law No. 7582
  • Income Tax Law No. 193
  • Corporate Tax Law No. 5520
  • Foreign Direct Investment Law No. 4875
  • Double Tax Treaties

Law No. 7582 introduced notable tax measures in support of Türkiye’s ambition to attract international investment and regional service activities. An impact assessment should consider not only headline rates, but also effective dates, residence conditions and interaction with other rules.

Who should pay attention?

High-income individuals considering relocation, Turkish entrepreneurs with foreign-source income, multinational groups and investors evaluating a production or service hub in Türkiye are among the most relevant audiences.

Implementation lens

A robust structure requires tax residence, treaty access, intragroup service models and transfer pricing documentation to be considered together. Each project must be assessed against the investor’s income profile and actual operating model.

This is a concise starter edition adapted from FAIR YMM’s existing technical archive for the new website.

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This content is for general information only and does not constitute legal or tax advice for a specific matter.