{"id":1299,"date":"2026-07-06T13:31:21","date_gmt":"2026-07-06T13:31:21","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=1299"},"modified":"2026-07-06T13:31:22","modified_gmt":"2026-07-06T13:31:22","slug":"tax-exemption-for-income-and-revenues-earned-abroad","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/tax-exemption-for-income-and-revenues-earned-abroad\/","title":{"rendered":"Tax Exemption for Gains and Income Earned Abroad"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Circular 2026 \u2013 043<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax Exemption for Gains and Income Earned Abroad<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The General Commun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As is known, Article 4 of Law No. 7582 on Amending Certain Laws added Article 20\/D to the Income Tax Law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under the relevant provision, gains and income earned abroad by individuals deemed resident in Turkey shall be exempt from income tax for twenty years, provided that they did not have a domicile and tax liability in Turkey in the last three calendar years prior to being deemed resident in Turkey.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regarding the regulations in question, in this Communiqu\u00e9;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">- Regarding the utilization of the exemption, the issuance of the exemption certificate and the conditions to be met for exemption utilization,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-That the existence of taxation in Turkey due to immovable capital income, portfolio income, or capital gains realized in Turkey prior to falling within the scope of the exemption shall not prevent the utilization of this exemption,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 In case the exception is utilized, it is stated that an annual tax return will not be filed for earnings and revenues obtained outside of Turkey; and that even if a tax return is filed for other income, these incomes will not be included in the return. Explanations and examples regarding this matter are provided.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This Communiqu\u00e9 shall enter into force on the date of its publication.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can access the mentioned notification via the following link.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/07\/20260704-14.htm\">Please Click<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sincerely<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler 2026 &#8211; 043 Yurt D\u0131\u015f\u0131ndan Elde Edilen Kazan\u00e7 ve \u0130ratlar \u0130\u00e7in Vergi \u0130stisnas\u0131 4 Temmuz 2026 tarihli ve 33300 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 333 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011fi &nbsp;ile 7582 say\u0131l\u0131 Kanunla Gelir Vergisi Kanununa eklenen m\u00fckerrer 20\/D maddesinde d\u00fczenlenen yurt d\u0131\u015f\u0131ndan elde edilen kazan\u00e7 ve iratlara ili\u015fkin gelir vergisi istisnas\u0131n\u0131n uygulanmas\u0131na [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-1299","post","type-post","status-publish","format-standard","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - 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