Türkiye official policies

Summary of official content

The guide states that, under Article 12(1)(b) of Citizenship Law No. 5901, the following may acquire Turkish citizenship based on the resolution of the President: (1) those who obtain a residence permit under Article 31(1)(j) of Law No. 6458 by investing within the scope and amount determined by the President; and (2) foreigners holding the Turquoise Card.

Under the regulations published in the Official Gazette on 18 September 2018, the guide says foreigners meeting any one of the following criteria may be eligible, subject to the decision of the President: acquiring property worth at least USD 400,000 (or equivalent foreign currency) with a title-deed restriction on resale for at least three years, as attested by the Ministry of Environment, Urbanization and Climate Change; a fixed capital investment of at least USD 500,000 (or equivalent), as attested by the Ministry of Industry and Technology; creating jobs for at least 50 people, as attested by the Ministry of Labor and Social Security; depositing at least USD 500,000 (or equivalent) in banks operating in Türkiye, not withdrawn for at least three years, as attested by the Banking Regulation and Supervision Agency; buying government bonds worth at least USD 500,000 (or equivalent), not sold for at least three years, as attested by the Ministry of Treasury and Finance; buying real estate investment fund or venture capital investment fund shares worth at least USD 500,000 (or equivalent), not sold for at least three years, as attested by the Capital Markets Board of Türkiye; or depositing at least USD 500,000 (or equivalent) in funds determined by the insurance and private pension regulator, kept in the private pension system for at least three years, as attested by the Insurance and Private Pension Regulation and Supervision Agency.

Summary of official content

The guide states that ownership of real estate is acquired only on registration at the land registry directorate; a preliminary contract made before a notary or in writing does not itself transfer ownership and is only a commitment to transfer. Mortgages, liens and similar restrictions that could prevent a sale should be checked before the procedure starts. Foreign nationals do not need a residence permit before acquiring real estate; the guide also states that foreigners who acquire property are granted renewable short-term residence permits under Law No. 6458 on Foreigners and International Protection, but it does not set out the conditions, duration or fees. The guide states that the countries whose nationals may acquire real estate are determined by the Cabinet, which may also set special conditions. This entry covers foreign natural persons only; the guide separately addresses foreign legal persons and companies with foreign capital.

For foreign natural persons the guide lists these restrictions: if the property has no existing construction, the owner must apply to the relevant administration within two years to develop a project; acquisitions of real estate and limited rights in rem are capped at 30 hectares nationwide, with larger areas possible if the Cabinet deems it appropriate; acquisition and leasing are not allowed in prohibited military zones or military security zones, and in special security zones permission of the governor's office is required; and total acquisition by foreign natural persons may not exceed ten percent of the total area of the district where private ownership is allowed (the guide's English page refers to the total area of the district, while its Turkish page refers to the total area of the province; the two pages differ, and this entry follows the English page). For land registry procedures the guide lists: the land registry record of the property, or information on its village/quarter, map section, plot, building and independent section; a passport or photo ID (with notarised and certified translation if not in Latin script); a power of attorney if represented; a document on the property's current market value issued by the municipality; a mandatory earthquake insurance policy for the building; one photograph of the seller and two of the purchaser (taken within the last six months, 6x4 cm); and a certified interpreter if a party does not speak Turkish.

Summary of official content

Applicants must be adults with capacity to discern, have lived continuously in Türkiye for five years before applying and demonstrate an intention to settle.

Applicants must have no illness threatening public health, good character, sufficient Turkish for social integration, income or an occupation supporting themselves and their dependants, and no national-security or public-order impediment.

Summary of official content

Apply to the provincial population and citizenship office where you reside in Türkiye, or a Turkish mission abroad. Apply personally or with a permitted special power of attorney; postal applications are not accepted. Applications requiring fingerprints must be submitted in person.

Check progress through the citizenship application-status service linked from the NVİ website, using the application number and date of birth.

Summary of official content

The amending regulation was published in the Official Gazette on 1 October 2026. Article 1 replaces the fifth paragraph of additional Article 1 of the Regulation on Real Estate Trade: the Ministry of Trade authorises an integrator to set up, operate effectively and develop the safe payment system and produce statistics and reports; the payment system is established and operated under a protocol signed between the Ministry, the relevant units of the Ministry of Environment, Urbanization and Climate Change, and the integrator; and property sales excluded from the system, pilot-application requirements, the usage fee and how it is shared are set by that protocol. Article 2 changes “1/7/2026” to “1/12/2026” in the tenth paragraph of provisional Article 1 of the regulation. Article 3 provides that it enters into force on publication.

A Ministry of Trade press release of 28 September 2026 states that, under the amendment of 29 April 2026, where part or all of the price in a property sale is paid in cash, by bank transfer or by electronic funds transfer, the sale price must be paid through the safe payment system, which makes ownership and payment change hands simultaneously. Provisional Article 1, paragraph 10 of the regulation originally set the date at 1 July 2026 (property sales before that date were not required to use the system) and authorised the Ministry of Trade to extend it by up to three months (amended in the Official Gazette of 29 April 2026; a Ministry of Trade announcement of 26 June 2026 had moved the date to 1 October 2026). Article 2 of this amendment changes that date to 1 December 2026; a Ministry of Trade press release of 28 September 2026 states that the start date of mandatory application of the system is redetermined as 1 December 2026.

Summary of official content

A TKGM announcement of 29 September 2026 provides the attachment of the updated Circular 2024/2, titled “Procedures and principles for valuation reports used in foreign nationals’ property acquisitions and certain transactions”, updated by Makam Oluru No. E-90759875-020-22003020 of 28 September 2026. The circular states that TKGM requires valuation reports for determinations under the implementing regulation of the Citizenship Law and for certain other title-registry transactions; reports used for determinations under that regulation may be issued by any valuation firm licensed by the Capital Markets Board (SPK). The circular defines a 'valuation firm' as one authorised by the SPK, with active TDUB (Turkish valuation experts' association) membership and included in TADEBİS (Real Estate Valuation Information System). The circular's main subjects are the handling, responsibilities and points of attention for units after changes in valuation legislation, and the technical procedures and principles for reports prepared in the TADEBİS format.

Applications are made through the official Web Tapu address by the property owner, or by the authorised representative of a legal entity, according to the purpose of the request, either choosing a valuation firm or using automatic algorithm allocation. A valuation report used in title-registry transactions is valid for 12 months, after which a new one must be requested before the transaction; if the register shows a circumstance affecting the property's value after the report date (such as a change of type, release for road use or creation of an easement), a new report must be requested regardless of the period. TKGM sends the applicant the fee, payment deadline and request number by SMS or e-mail; requests not paid in time are cancelled, and no job is assigned to a valuation firm before payment. After the firm signs the report electronically, it is sent through TADEBİS to TAKBİS (land registry and cadastre information system) and the applicant can view it on Web Tapu. TKGM's Real Estate Valuation Department may request information, and may accept or revise a report, commission a control valuation report, or have a new report prepared through the algorithm; TKGM's responsibility is limited to a formal review of the data and values in the report, while the accuracy of the data and content of the report are the responsibility of the valuation firm and the signing staff.

Summary of official content

Article 4 of Law No. 7582 on Amendments to Certain Laws (adopted 21 May 2026, published in the Official Gazette on 4 June 2026) adds repeated Article 20/D to Income Tax Law No. 193: a natural person deemed resident (yerleşmiş) in Türkiye for income tax purposes who had no residence and no tax liability in Türkiye in the last three calendar years before being so deemed has earnings and income earned outside Türkiye exempt from income tax for twenty years. Having had a tax liability in Türkiye on real-estate capital income, movable-capital income or gains from increases in value before that does not prevent the exemption. The law is an omnibus amending law; this entry covers only Articles 2 and 4.

Earnings and income within the exemption are not declared in the annual return and are not included if a return is filed for other income; related expenses and costs are not taken into account in determining taxable income; taxes paid abroad on them cannot be credited against income tax assessed in Türkiye; if it is later found that the conditions were not met, taxes not assessed are treated as lost (ziyaa); and the Ministry of Treasury and Finance may set the application procedures and principles, and the detailed application procedures are those separately issued by the Ministry of Treasury and Finance. Article 2 of the same law sets a 1% inheritance tax rate on property passing by inheritance to people benefiting from the exemption within the exemption period. Article 4 took effect on publication and applies to those deemed resident in Türkiye for income tax purposes from 1 January 2026.

Summary of official content

The Guide (Kılavuz) (applicable from 9 December 2024) rests on Article 20(2)(b) of the implementing regulation: a foreign person who buys property worth at least USD 400,000 (or equivalent foreign currency) with a three-year no-sale note in the title-deed records may acquire citizenship by decision of the President; this can also be done through a notarised promise-to-sell (satış vaadi) contract (only for property on which condominium ownership (kat mülkiyeti) or condominium easement (kat irtifakı) has been established), with at least that amount paid in advance and an undertaking not to transfer or cancel the promise for three years recorded in the register. TKGM's determination takes the form of a Real Estate Investment Determination Document (TYTB); whether citizenship is granted depends on the competent authority's assessment and decision. On the property itself, for property bought for citizenship purposes from 12 December 2023, the Guide requires a unit registered as an independent section (Kat Mülkiyeti), or a plot registered as land (arsa) with a lawful permanent building holding an occupancy permit (yapı kullanma izin belgesi). The Guide also provides that land without a building that must be developed within two years, agricultural land and timeshare (devre mülk) cannot be used; a property can be used for citizenship only once; property co-acquired in shares by several foreign persons cannot be used; and property carrying a note that could change ownership (such as a promise to sell or a litigation note) or a statutory mortgage (kanuni ipotek) is not accepted.

On verifying the amount, the Guide requires that the sale price in the deed (or the price in the promise-to-sell contract) and the total payments actually made each reach the amount applicable at the time of acquisition (USD 400,000 for properties bought after 19 September 2018), confirmed by an Amount Determination Document (TTB). The price must be paid by selling foreign currency to a bank for sale to the Central Bank, with the bank issuing a foreign-exchange purchase certificate (döviz alım belgesi) sent to the registry via KEP (registered electronic mail); that foreign-currency amount must not include other items such as VAT, commission, expenses, taxes or fees; and bank payment receipts (dekont) must also be submitted. After three years the owner may request cancellation of the note (for promise-to-sell cases, the sale must be completed first). The Guide cites Article 31 of Law No. 5901: a citizenship decision made as a result of a false statement or concealment of material facts is cancelled by the authority that made it.