Türkiye Policy Tracker 2026: Rule Changes

In 2026 Türkiye made mainland Chinese ordinary passports visa-free for tourism and transit from 2 January, opened citizenship valuation reports to any SPK-authorised valuation firm from 29 September, and moved the mandatory start of its Secure Payment System for property sales to 1 December 2026. The year also brought thousands of citizenship cancellations after sham-sale and inflated-valuation investigations, a 12.5% corporate tax rate for manufacturing income from 2027, and one more year, to 31 December 2027, for companies to reach the minimum capital. Each entry below is dated and linked to its source as checked on 8 November 2026; this page is general information, not legal or tax advice, and the rules may change again.

Key facts

What changed for Turkish citizenship by investment in 2026?

None of the 2026 changes below altered the investment thresholds. As of November 2026 the property route still needs a valuation figure of at least USD 400,000 held for three years, and the financial routes remain at USD 500,000. What changed is how files are checked, before approval and after it. Our Turkish citizenship by investment service explains how the steps fit together.

4 August 2026: 687 citizenships to be cancelled after sham sales

What changed. Justice Minister Akın Gürlek announced an operation against a network that sold low-value properties to foreigners on inflated valuation reports, with 72 suspects detained. Proceedings were started to cancel the citizenship of 687 people, and investigators said about TRY 2.5 billion that should have come into Türkiye for the investments never arrived.

What it means. The investigation looks back at files already approved. If the valuation or the money trail behind a citizenship is found to be false, the passports issued on that file are at risk, including family members'. Daily Sabah

August 2026: 6,134 citizenship decisions cancelled or withdrawn

What changed. The Interior Ministry said the citizenship decisions of 6,134 people, covering 1,413 investors and their family members, had been cancelled or withdrawn under the Turkish Citizenship Law (No. 5901). Most followed the cancellation of investment conformity certificates in the valuation investigations; a smaller group was withdrawn on national security and public order grounds. The figure covers the programme as a whole, not one case.

What it means. Keep a complete record of your own file: the valuation report, the title deed, every bank transfer and each foreign-currency purchase certificate (DAB). Such decisions can be challenged in the administrative courts within short deadlines, which is work for an independent Turkish lawyer. IMI Daily

21 September 2026: second operation, 1,070 more people identified

What changed. Authorities announced a second operation and said 1,070 people, including family members, had obtained citizenship through fictitious property transactions worth more than TRY 3.5 billion (about USD 72 million). Administrative steps to revoke those citizenships were started.

What it means. Enforcement continued through the autumn. A price that sits far above comparable sales, or a seller who arranges the valuation for you, is now a warning sign rather than a convenience. Our article on how to avoid inflated property valuations covers the checks. Hürriyet Daily News

29 September 2026: valuation reports open to all SPK-authorised firms

What changed. Since March 2024 only one company, GEDAŞ (Gayrimenkul Değerleme A.Ş.), could prepare valuation reports for citizenship purchases. Under a Land Registry (TKGM) decision dated 28 September 2026, applied from 29 September, any valuation firm authorised by the Capital Markets Board (SPK) may do so, provided its membership of the Valuation Experts Association (TDUB) is active and it is connected to the TADEBİS valuation system. The applicant chooses the firm through Web Tapu, and the firm is assigned only after payment. The time allowed between the amount confirmation certificate (TTB) and the title deed application rose from six to twelve months.

What it means. The valuation must still reach USD 400,000, as must the title-deed price and the foreign-currency payments; a higher contract price does not make up for a lower valuation. TKGM's review of the report is limited to its form, and the valuation firm and the staff who sign it are responsible for its accuracy, so the choice of firm now matters more. Yılmazlar Law Office

What changed for residence and work permits in 2026?

1 January 2026: new fees and minimum wage

What changed. The 2026 fee tariff was published in the Official Gazette of 31 December 2025. The residence permit card costs TRY 964 for everyone; the permit fee itself depends on nationality and length, and e-İkamet calculates it. A work permit of up to one year costs TRY 12,574.90 plus the TRY 964 card. The 2026 minimum wage, in force since 1 January, is TRY 33,030 gross and TRY 28,075.50 net a month.

What it means. The minimum wage sets the income test for sponsoring a family residence permit and the salary floors for work permits, which are multiples of the gross figure (five times, TRY 165,150 a month, for senior executives). After unusually high fees appeared in the system on 28 April 2026, the Presidency of Migration Management said on 30 April that fees had not changed, so check any amount that looks wrong before paying. Göç İdaresi, Ministry of Labour, KPMG

Around 10 June 2026: closed-neighbourhood limits reported lifted

What changed. Since 2022 the migration authority had closed many neighbourhoods (mahalle) to new foreign residence registrations once foreigners passed a set share of residents. Notes from Turkish lawyers reported that these limits were lifted around 10 June 2026, in Istanbul at least and, by some accounts, nationwide. We have not found a comprehensive official announcement, and some reports describe local restrictions continuing or returning.

What it means. Check the exact address in e-İkamet before you sign a purchase or a lease. For homes bought on or after 16 October 2023, the property route to residence still needs a title-deed price of at least USD 200,000 at the CBRT rate on the deed date; see our guide to the residence permit by property. Baltas Global

3 August 2026: new exemptions in the work permit criteria

What changed. Amended evaluation criteria took effect, adding an exemption from the employment test (normally five Turkish employees per foreign worker) for foreigners who have been legally in Türkiye for at least one year within the previous three years on a work, residence or international protection basis, within a cap per workplace.

What it means. A company hiring someone who already lives in Türkiye may find the application easier, although the other criteria, such as the financial and salary tests, generally still apply. Our Turkish work permit service and our article on work permits for Chinese employees and entrepreneurs give the full criteria. Mondaq

What changed for visas and entry to Türkiye in 2026?

2 January 2026: visa-free entry for mainland Chinese ordinary passports

What changed. Under a presidential decision published in the Official Gazette on 31 December 2025, holders of ordinary passports of the People's Republic of China can enter Türkiye without a visa for tourism and transit, for up to 90 days in any 180-day period.

What it means. Work, study and longer stays still need a visa or a residence permit applied for before the permitted stay ends. Whether business visits are covered has not been confirmed, so check with a Turkish mission first. Our entering Türkiye guide and our article on Turkish visas for Chinese passport holders cover the details. Chinese Embassy in Türkiye

What changed for property purchases and payments in 2026?

29 April 2026: Secure Payment System regulation

What changed. An amendment to the Real Estate Trade Regulation, published in the Official Gazette on 29 April 2026 (No. 33238), requires property sales paid in cash, by transfer or by EFT to go through the Ministry of Trade's Secure Payment System (Güvenli Ödeme Sistemi), which releases the price to the seller at the moment the title passes to the buyer. Use was not mandatory before 1 July 2026, and the Ministry could extend that date by up to three months; it first moved it to 1 October 2026.

What it means. The buyer's money is no longer handed over before the title deed is signed. Usage fees, pilot arrangements and exemptions are left to a protocol, so ask the bank and the land registry how a given sale will be processed. Ministry of Trade

1 October 2026: mandatory start moved to 1 December 2026

What changed. A further amendment, published in the Official Gazette on 1 October 2026 (No. 33387), set 1 December 2026 as the mandatory start and provides for an authorised integrator to build and run the system under a protocol with the ministries involved.

What it means. As currently scheduled, sales completed from 1 December 2026 pay through the system. For foreign buyers the DAB record from the bank remains part of the land registry file, and on the citizenship route the valuation report (see 29 September above) is still required. The date has moved twice, so confirm it before you fix a completion date. Our real estate in Turkey page and our banking and money transfers guide set out how payment, DAB and title transfer fit together; property brokerage itself is provided by Bosphorus Brokers, a licensed real estate brokerage operated by Burak Unal as a registered sole proprietorship. Anadolu Agency

What changed for companies and tax in 2026?

Still in force in 2026: 15% dividend withholding and 10% minimum corporate tax

• Dividends: Presidential Decision No. 9286 raised withholding on dividends paid to individuals and non-residents from 10% to 15% from 22 December 2024. The mainland China treaty caps it at 10%, subject to the treaty's conditions. KPMG
• Minimum corporate tax: since 1 January 2025 (Law No. 7524), corporate tax cannot be less than 10% of profit before deductions and exemptions; newly established companies are exempt for their first three accounting periods. The headline corporate rate in 2026 is 25%. EY

1 January 2026: rental income exemption of TRY 58,000

What changed. For 2026 income, the first TRY 58,000 of residential rent is exempt, subject to conditions; rent above it is taxed at the progressive rates and declared the following March.

What it means. Owners who let out a Turkish home, including non-residents, need a Turkish tax return once rent passes the exemption or if they do not qualify for it. Our tax basics guide explains the conditions. PwC

30 January 2026: Hong Kong tax agreement in force

What changed. The comprehensive double taxation agreement between Hong Kong and Türkiye entered into force on 30 January 2026. On the Hong Kong side it applies to years of assessment beginning on or after 1 April 2027.

What it means. From 2027 Hong Kong residents and companies can claim treaty rates on Turkish dividends, interest and royalties, subject to residence certificates and anti-abuse tests. Inland Revenue Department

4 June 2026: Law No. 7582, 12.5% on manufacturing income from 2027

What changed. Law No. 7582, published in the Official Gazette on 4 June 2026 (No. 33270), sets a 12.5% corporate tax rate from 2027 on income from industrial production by companies that hold an industrial registry certificate (sanayi sicil belgesi).

What it means. The lower rate covers production income only; other income stays at the standard rate, and the detailed rules were still being clarified by communiqué. A Chinese manufacturer weighing a Turkish plant should have a licensed accountant (SMMM) model both rates. Cottgroup

17 October 2026: minimum capital deadline moved to 31 December 2027

What changed. A Ministry of Trade communiqué published in the Official Gazette on 17 October 2026 (No. 33403) gave joint-stock (A.Ş.) and limited (Ltd. Şti.) companies whose capital is below the minimum until 31 December 2027, instead of 31 December 2026, to raise it. The minimums themselves, TRY 250,000 for an A.Ş. and TRY 50,000 for a Ltd. Şti., did not change.

What it means. A company formed before 2024 with less capital has another year, but the obligation remains. New companies must meet the minimum at registration; see our company registration service. Erdem & Erdem

How is this page kept up to date?

We check each entry against the Official Gazette, ministry announcements and reliable reporting, and the date at the top shows when we last did so. Fees, thresholds and the minimum wage are revalued every January, so the next full review is due by 31 January 2027. Where only press or law-firm reports exist, we say so in the entry. Turchina Group is a citizenship, business and cross-border process consultancy: it is not a law firm, not a bank and not authorised by the SPK to give investment advice, and questions about your own file belong with an independent Turkish lawyer or accountant. To ask how a change affects your plans, contact us.

Frequently asked questions

Did Türkiye change the citizenship by investment thresholds in 2026?

No. As of November 2026 the property route still needs a valuation of at least USD 400,000 held for three years, and the financial routes remain at USD 500,000; what changed in 2026 was the valuation process and the scrutiny of completed files.

Can mainland Chinese citizens visit Türkiye without a visa in 2026?

Yes, for tourism and transit. Since 2 January 2026, ordinary passports of the People's Republic of China are visa-free for up to 90 days in any 180-day period; work, study and longer stays still need a visa or a residence permit.

Who can prepare the valuation report for citizenship by property now?

Since 29 September 2026, any valuation firm authorised by the Capital Markets Board (SPK) whose TDUB membership is active and which is connected to TADEBİS. Before that, only GEDAŞ could, and the valuation figure must still reach USD 400,000.

When does the Secure Payment System for property sales become mandatory?

It is scheduled to become mandatory on 1 December 2026. The date was first 1 July 2026, then 1 October 2026, so confirm it with the bank and the land registry before completion.

Why were so many Turkish citizenships cancelled in 2026?

Mainly because investigations found sham property sales on inflated valuation reports. In August 2026 the Interior Ministry reported 6,134 citizenship decisions cancelled or withdrawn across the programme, and a second operation in September identified 1,070 more people.

Must a Turkish company raise its capital by 31 December 2026?

No, the deadline is now 31 December 2027. A communiqué of 17 October 2026 extended it; companies below TRY 250,000 (A.Ş.) or TRY 50,000 (Ltd. Şti.) must still reach those amounts by then.