20-Year Tax Exemption Eligibility Test

Free Pre-Assessment 4 questions · about 60 seconds

What is your residency status in Türkiye?

Select the option that fits you — the next question appears automatically.

Note for those living in London: Many Turkish citizens never deregistered their Turkish residence because of notary and consulate procedures. On its own, that does not disqualify you — please complete the test.

In the last 3 calendar years, what was your tax position in Türkiye?

This is the most important condition — and not every type of income has the same effect.

Passive income does not disqualify you. Under the implementing communiqué, a Turkish tax registration arising from rent, investment income or capital gains does not prevent you from claiming the exemption. Employment or business income, by contrast, does.

What is the source of your income?

The exemption is assessed according to where the income arises.

Can you prove with official documents that you actually lived abroad for the last 3 years?

Even if you never moved your MERNİS registration abroad — tax records, utility bills and border entry/exit records are accepted.

Even if your residence is still registered in Türkiye, our guide explains step by step how to evidence your actual life in the UK (HMRC records, council tax, NIN registration, bank statements, entry-exit list). Your civil registration showing Türkiye does not by itself remove your right to the exemption.

This exemption applies only to newly settled residents

Because you have been resident in Türkiye for many years, you fall outside the scope of the 20-year income tax exemption. It is designed for people who newly settle in Türkiye and were not resident there in the preceding 3 years.

However, double taxation treaties, exemptions and tax credits may still be available for your foreign income.

Discuss Other Tax Solutions

Employment or business income blocks the exemption

A Turkish tax registration arising from <b>employment income</b> or <b>business / professional income</b> in the last 3 calendar years before settling prevents you from claiming the exemption under the implementing communiqué. Unlike passive income, this is a hard disqualification.

It is still worth having your file reviewed. A registration opened in error, one long since closed, or a record that is not actually yours are assessed separately. Double taxation treaties may also still be available for your foreign income.

The exemption covers foreign-sourced income only

Income arising inside Türkiye (domestic work, rent, company activity) falls outside this exemption and is taxed under the normal rules.

If part of your income is foreign-sourced, a mixed structure may let you benefit partially. Our advisers separate your income streams and propose the most efficient structure.

Congratulations! Your potential to qualify is high

Your case requires an individual assessment

Based on our pre-assessment, your potential to benefit from the 20-year Income Tax Exemption is high. You appear to meet all the conditions.

Your Turkish rent / interest / dividend registration does not disqualify you — the implementing communiqué does not treat these passive income types as a bar to the exemption.

Even if your civil registration still shows Türkiye, you can still qualify by evidencing your actual situation — our advisers will guide you through gathering the documents.

Although one of the standard conditions appears unmet, exceptional circumstances and mixed income structures are reviewed separately. Leave your details and our advisers will assess your case free of charge.

Leave your details and we will send you the document checklist, your application timeline and our London–Ankara process guidefree of charge:

  • Required document checklist (TR + UK paperwork)
  • Application timeline and critical deadlines
  • London–Ankara process guide (how to evidence actual residence)
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The document checklist, application timeline and London–Ankara process guide will be emailed to you shortly. Our advisers will review your pre-assessment and contact you within 1 business day.

If your matter is urgent, write to us directly: info@ulusoytax.co.uk

HMRC registered tax agent · London Ulusoy Tax