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Law No. 7582 on Amendments to Certain Laws, published in the Official Gazette No. 33270 dated June 4, 2026, has introduced various regulations regarding taxation, investment, service exports, financial activities, production and technology entrepreneurship.
The regulations introduced by the Law are particularly significant for foreign investors, multinational corporate groups and companies considering Türkiye as a hub for regional management, service exports, financial activities, transit trade or technology investments.
Qualified Service Center Regime
Law No. 7582 introduced the concept of a “qualified service center” into Law No. 4875 on Foreign Direct Investments.
A qualified service center refers to a capital company established to provide services to affiliated companies or a group of companies actively operating in at least three different countries, and which derives at least 80% of its annual revenue from affiliated companies or a group of companies located abroad.
For companies operating as qualified service centers, 95% of the income derived exclusively from these activities from foreign sources may be deducted from corporate income. For qualified service centers operating within the Istanbul Financial Center or in certain industrial zones deemed appropriate by the President, this rate will apply as 100%.
To qualify for this deduction, the income must be transferred to Türkiye by the deadline for filing the annual corporate income tax return for the relevant fiscal year. The deduction may be applied for twenty fiscal years starting from the fiscal year in which the qualified service center commences its activities.
Income Tax Exemption for Qualified Service Personnel
The Law also provides for an income tax exemption for qualified service personnel employed by qualified service centers.
Under this provision, the portion of the wages of qualified service personnel that does not exceed three times the gross minimum wage is exempt from income tax.
For qualified service centers operating within the Istanbul Financial Center and those operating in certain industrial zones deemed appropriate by the President, this threshold will apply as five times the gross minimum wage.
Deduction for Transit Trade Profits
Law No. 7582 has revised the corporate income tax deduction applicable to profits derived from transit trade and brokerage activities involving the purchase and sale of goods abroad.
Accordingly, 95% of the profits derived from the sale of goods purchased abroad without being brought into Türkiye, or from acting as an intermediary in the purchase and sale of goods abroad, may be deducted from corporate income.
For companies operating in the Istanbul Financial Center and in certain industrial zones deemed appropriate by the President, this rate will apply as 100%.
To qualify for the deduction, the income must be transferred to Türkiye by the deadline for filing the relevant corporate income tax return, and neither the buyer nor the seller of the goods subject to the brokerage activity may be located in Türkiye.
Expansion of Incentives for the Istanbul Financial Center
Law No. 7582 has expanded the scope and duration of certain incentives related to the Istanbul Financial Center.
In this context, the phrase “financial institutions that have obtained a participant certificate” has been replaced with “participants” for certain incentives under the Istanbul Financial Center Law, thereby broadening the scope of persons and entities eligible to benefit from the relevant incentives.
In addition, the application period for the corporate income tax deduction on profits derived from financial services export activities carried out within the Istanbul Financial Center has been extended until 2047, while the exemption period for financial activity fees has been increased from five years to twenty years.
Corporate Income Tax Rate on Production and Agricultural Production Income
Under the Law, a corporate income tax rate of 12.5% will apply to income derived exclusively from production activities by companies holding an industrial registry certificate and actually engaged in production activities, as well as to income derived exclusively from agricultural production activities by companies engaged in such activities.
For income benefiting from this reduced rate, the five-point corporate income tax reduction applicable to export income under the Corporate Income Tax Law will not apply additionally. This regulation will apply to income earned in 2027 and subsequent tax periods.
Preservation of Deductions for Domestic Minimum Corporate Income Tax Purposes
The Law has added the transit trade income deduction, the qualified service center income deduction and the deduction related to financial services exports under the Istanbul Financial Center Law to the list of deductions that may be taken into account in calculating the domestic minimum corporate income tax base.
This regulation aims to prevent these incentives from becoming ineffective due to the application of the domestic minimum corporate income tax.
Incentives and Facilitations for Technology Startups
Law No. 7582 also introduces certain regulations regarding technology startups and employee share ownership.
With the amendment to the Income Tax Law, the upper limit of the income tax exemption for shares granted to employees of technology startups free of charge or at a discount, and deemed to be wages, has been increased from one to two times the employee’s annual gross wage.
In addition, the holding period regime for shares has been revised in favor of employees, and the holding period required for full exemption has been reduced from twelve years to six years.
Furthermore, it is stipulated that the provisions of the Turkish Commercial Code regarding conditional capital increases shall not apply to conditional capital increases based on convertible debt agreements to be carried out by non-public companies that have been awarded a technology startup badge by the Ministry of Industry and Technology.
Foreign Income Exemption for Individuals Relocating to Türkiye
Under the newly added Article 20/D of the Income Tax Law, income and earnings derived outside Türkiye by individuals deemed to be resident in Türkiye are exempt from income tax for twenty years, provided that such individuals did not have a residence or tax liability in Türkiye during the three calendar years preceding the year in which they are deemed to have become resident in Türkiye.
No annual tax return is required for the exempted income and earnings. If a tax return is filed for other income, these exempted amounts will not be included in the return.
In parallel with this regulation, for individuals benefiting from this exemption, a 1% tax rate will apply to inheritances occurring during the exemption period.
Effective Date
The regulations regarding the qualified service center income deduction and the transit trade income deduction will apply to corporate income for tax periods beginning on or after January 1, 2026, starting with tax returns due on or after July 1, 2026.
The regulation regarding the 12.5% corporate income tax rate on production and agricultural production income will apply to income earned in 2027 and subsequent tax periods.
The foreign income exemption for individuals relocating to Türkiye has entered into force to apply to individuals deemed to have become resident in Türkiye as of January 1, 2026. Subject to the provisions of the Law that specify a special effective date, the other regulations entered into force on the date of publication.
Conclusion
The regulations introduced by Law No. 7582 constitute a comprehensive incentive package aimed at positioning Türkiye as a more competitive hub for foreign investors, international corporate groups, financial institutions, manufacturing companies and technology startups.
Foreign investors and international corporate groups should analyze their business model in Türkiye, revenue structure, conditions for transferring income to Türkiye, employee incentive plans, investment structure and related tax obligations when evaluating opportunities to benefit from the new regulations.
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