The 2026 Foreign Investment Guide: Laws, Rights, and Opportunities in Turkey

The Core Principles of Law No. 4875

Turkey’s investment law is built on international standards, ensuring a notification-based system rather than a screening-based one. This means foreign investors do not need prior approval to enter the market.

Fundamental Legal Guarantees:

Reciprocity and Freedom: You are free to invest in almost any sector (excluding military zones). Legal procedures for foreigners are identical to those for Turkish citizens.

Repatriation of Funds: Foreign investors can freely transfer net profits, dividends, and proceeds from the sale or liquidation of an investment abroad without legal obstacles.

Protection Against Expropriation: Private property cannot be nationalized or confiscated without a judicial order and fair market compensation.

100% Ownership: No local partner is required to establish a Limited Liability Company (LLC) or Joint Stock Company (JSC).

Strategic Investment Routes in 2026

1. Real Estate Investment ($400,000)

The most popular path to Turkish Citizenship in 2026.

The Rule: Purchase property valued at a minimum of $400,000.

The 2026 Update: All transactions must match the GEDAŞ (Official Valuation) center's report. If the government expert values your $400k purchase at even $399k, the application will be rejected.

Residency Alternative: For a standard Residence Permit (İkamet), the property must be valued at a minimum of $200,000 (updated from previous years).

2. Bank Deposits & Financial Instruments ($500,000)

Bank Deposit: Deposit $500,000 (converted to TRY) in a Turkish bank for 3 years to qualify for citizenship.

Government Bonds: Purchasing $500,000 in bonds with a 3-year holding period is a "safe haven" for many conservative investors.

3. Company Formation & Job Creation

Start-ups: Turkey remains one of the most cost-effective places to launch, with minimum capital for an LLC around $2,000 (approx. 60,000 - 70,000 TL).

Employment Route: Investors who create at least 50 full-time jobs for Turkish citizens are eligible for citizenship.

Taxation and Incentives for 2026

The 2026 tax code introduced the Domestic Minimum Corporate Tax (10%) to align with global standards.

VAT Exemption: First-time foreign buyers purchasing with foreign currency are generally exempt from VAT (KDV), which can save up to 20%.

New Company Grace Period: New entities are often exempt from the minimum corporate tax for their first three fiscal periods.

Double Tax Treaties: Turkey has over 85 active treaties to ensure you aren't taxed twice on the same income.