Türkiye’s 2026 Investment Reform Package: What International Investors Should Review

Türkiye’s investment landscape changed materially in June 2026. A substantial part of the “Powerhouse for Investments in the Türkiye Century” reform package entered into force through Law No. 7582, published in Official Gazette No. 33270 on 4 June 2026.

The package is designed to attract international companies, regional management functions, qualified professionals and foreign capital. For investors considering Türkiye, the practical message is not simply that “new incentives are available.” The important question is whether a proposed structure, activity and location actually satisfy the conditions of the new rules.

What changed?

According to Türkiye’s Investment and Finance Office, the legislation introduces a Qualified Service Center regime for multinational groups that place regional or global management, coordination and support functions in Türkiye.

Eligible centers serving related companies in at least three countries may be able to deduct 95% of qualifying foreign-sourced profits from their corporate tax base. The official announcement states that the deduction can increase to 100% for qualifying centers operating in the Istanbul Financial Center or designated industrial zones, for up to 20 accounting periods.

This is potentially significant for groups evaluating Türkiye as a location for shared services, regional headquarters, finance, technology support or other cross-border functions. Eligibility should not be assumed from a company’s job title or office address alone. The service model, countries served, income source, documentation and zone requirements all need professional review.

Incentives for overseas trading activity

The package also expands incentives for certain transit trade and overseas trading activities. The official summary describes a 95% corporate tax deduction for qualifying transactions conducted entirely abroad where the goods do not enter Türkiye. The deduction may rise to 100% for eligible companies in the Istanbul Financial Center and designated industrial zones.

For trading businesses, the operational details matter. Contracting entities, where goods move, where risk is managed, how income is recorded and whether the activity is genuinely conducted within the qualifying structure can all affect the result. Investors should model the commercial operation first and apply the tax analysis to the real flow of transactions—not design a structure around a headline percentage.

International talent and foreign-sourced income

Another closely watched measure concerns qualifying individuals who relocate to Türkiye and become Turkish tax residents. The Investment and Finance Office says eligible individuals may benefit from a 20-year income-tax exemption on foreign-sourced income and gains.

This should not be read as a blanket “zero-tax residence” promise. Tax residence, the source of income, previous residence history, eligibility dates, reporting duties and interactions with double-tax treaties can change the outcome. Anyone planning a move should obtain advice covering both immigration status and tax residence before relocating assets, changing employment arrangements or spending extended time in Türkiye.

Asset repatriation and the Istanbul Financial Center

The reform package also introduces an asset-repatriation mechanism for eligible money, gold, foreign currency, securities and other capital-market instruments held abroad. In addition, the official announcement says the 100% corporate tax deduction for qualifying financial-service export income in the Istanbul Financial Center has been extended through 2047.

These measures reinforce the government’s wider strategy of positioning Istanbul as an international finance and business-services hub. They do not remove the need for banking, source-of-funds, anti-money-laundering, corporate-governance and reporting checks.

A practical checklist for investors

Before relying on any of the new incentives, an international investor should clarify:

1. Which Turkish legal entity will carry out the activity?
2. Where will management, employees and decision-making be located?
3. Which countries and related companies will receive the services?
4. Is the income genuinely foreign-sourced under the applicable rules?
5. Does the proposed office qualify for a location-based incentive?
6. What evidence and ongoing records will be required?
7. How will the structure interact with residence, work-permit and tax-residence rules for key personnel?
8. Which assumptions need confirmation from Turkish tax and legal advisers?

What this means for property and relocation decisions

An investment incentive and a property decision should be assessed separately, then connected in one plan. A company may choose Istanbul for access to talent and finance without every executive needing the same residence route. Similarly, buying property does not automatically make a business structure eligible for a corporate tax incentive.

SmartKeyTurkey recommends separating the decision into three workstreams: the commercial investment, the company and tax structure, and the personal relocation plan. Only after each has been checked should office or residential property requirements be finalized.

The bottom line

Law No. 7582 makes Türkiye more interesting for certain international service, trading and finance structures. The strongest opportunities appear to be highly specific rather than universal. Investors should treat the reform as a reason to run a structured feasibility review—not as a substitute for one.

Source: Investment and Finance Office of the Presidency of the Republic of Türkiye, 4 June 2026.

This article is general information, not legal, tax, immigration or investment advice. Rules and administrative practice can change. Verify current requirements with the relevant authorities and qualified advisers before acting. AI-assisted draft; pending human editorial review.