In the week of 29 June – 5 July 2026, the bulk of the thirty-seven regulations published in the Official Gazette (Resmî Gazete) concerned tax incentives, tariff quotas and anti-dumping measures in foreign trade, and regulations on the licensing of health products. The headline topic this week was the tax incentives introduced for Turkish citizens living abroad and for foreign investors: both an “asset amnesty” scheme encouraging the repatriation of assets held abroad and a long-term income tax exemption for people newly settling in Turkey entered into force in the same week. In addition, the changes to the Zoning Regulation for Planned Areas and to the allocation of public land for tourism investments directly concern the construction and tourism sectors in Alanya. In this article we have grouped the week’s developments by subject.
Because the numerous communiqués published by the Ministry of Trade this week on import quotas/tariff quotas and anti-dumping measures are structurally similar to one another, we have grouped them under two sub-headings rather than discussing each individually. The four regulations of the Turkish Medicines and Medical Devices Agency (TİTCK) on the licensing of health products have been dealt with together under a single heading on the same basis. By contrast, we have covered in detail the tax, zoning and tourism regulations that have real legal and commercial impact.
Tax Incentives and Regulations for Foreign Investors
Tax Reduction on Bringing Foreign Assets into Turkey
This regulation creates a voluntary disclosure programme enabling individuals and legal entities to bring cash, gold, foreign currency and securities held abroad into Turkey and into the economy. As a rule, tax is collected at a rate of 5% on the declared assets; however, if the assets are held in investment instruments for certain periods (1–5 years), the tax rate falls to between 0% and 4%.
Who is affected? Individuals, commercial enterprises and income taxpayers holding cash, gold, foreign currency or securities abroad.
Practical consequence: No tax audit will be carried out in respect of the declared assets; however, the assets must be recorded in the statutory books and must not be withdrawn from the business for two years. For Turkish citizens living abroad and foreign investors considering real estate investment in Alanya, this programme offers a way to move their assets to Turkey with a low tax burden.
20-Year Exemption on Foreign Income for People Newly Settling in Turkey
A regulation has come into effect exempting from income tax, for 20 years, the earnings and income obtained from abroad by persons newly settling in Turkey, provided that they have not resided in Turkey at all during the three years before settling. Only individuals can benefit from the exemption; no separate tax return will be filed for such earnings and income, but taxes paid in the foreign country also cannot be credited against Turkish tax.
Who is affected? Individuals newly settling in Turkey who have foreign-source income; in particular, foreign nationals living on pension or investment income and Turkish citizens who have resided abroad for a long time.
Practical consequence: Earnings and income obtained in Turkey remain outside the scope of this exemption and continue to be taxed normally; those who try to benefit from it without meeting the conditions may face a tax loss penalty. For foreigners planning to settle in Alanya who have pension, rental or investment income abroad, this regulation is an important planning opportunity; however, applying the exemption conditions to a specific situation requires legal assessment.
Tax Exemptions for Shares in Tech-Startup Companies and for Qualified Service Centre Personnel
Two separate regulations that entered into force in the same week focus on employee incentives. Where employers qualifying as tech startups (teknogirişim) grant shares to their employees free of charge or at a discount, this benefit is exempt from income tax up to the amount not exceeding twice the employee’s annual gross salary; if the shares are sold early, the tax that becomes due and late-payment interest are collected from the employer. A separate communiqué sets out the implementing rules for the exemption on the salaries of personnel working in qualified service centres: in general qualified service centres, up to three times the gross minimum wage is not taxed, and in centres located in industrial zones and the Istanbul Finance Centre up to five times; salaries within these limits are also exempt from stamp duty.
Who is affected? Employers and employees of tech-startup companies; businesses with qualified service centre status and the personnel employed there.
Practical consequence: To benefit from these exemptions, employers must meet the qualifying conditions in the relevant legislation (tech-startup status, service centre registration, etc.) and structure their payroll/share transactions according to the exemption limits.
Update to Reserve Requirement Ratios
The Central Bank updated the reserve requirement ratios for banks’ foreign-currency liabilities. Ratios ranging from 28% to 32% for short-term deposits and from 0% to 25% for long-term liabilities are in force as of 1 July 2026.
Who is affected? Banks using foreign funding sources and engaged in foreign trade; indirectly, businesses borrowing from these banks.
Practical consequence: The increase in reserve requirement ratios may affect banks’ liquidity management and lending capacity; this may be reflected in commercial loan costs in the medium term.
Foreign Trade, Customs and Anti-Dumping Measures
Import Quotas and Tariff Quotas
This week the Ministry of Trade updated import quota and tariff quota arrangements with four separate communiqués. For imports of sunflower seed and crude sunflower oil, a quota procedure was established for the period 1 July – 30 November 2026, covering a total of 1.25 million tonnes of seed or the equivalent 500,000 tonnes of oil, with priority allocation to industrialists purchasing domestic seed; applications will be accepted electronically on 1–15 December 2026. Zero or reduced customs duty rates valid until the end of the year will also apply to certain chemicals, resins and aviation materials. In addition, for certain industrial products used by industrialists as raw materials/intermediate goods, quota distribution was provided for through a demand-collection procedure with a 15-working-day application period and electronic signature; the import licences issued will be valid until 15 February 2027 and will not be transferable. Finally, a specific customs tariff heading (3815.19.90) was removed entirely from the scope of quota and tariff quota arrangements.
Who is affected? Industrialists importing the relevant product groups, food producers, and businesses in the chemicals and aviation sectors.
Practical consequence: Because import licences are non-transferable and application deadlines must be closely monitored, businesses that make procedural errors in the import licence and quota application process may lose their allocation rights; a pre-application regulatory compliance check is therefore important.
Anti-Dumping Duties and Investigations
In the same week, the Ministry of Trade deployed trade defence instruments for four different products. Before the expiry of the existing anti-dumping measure on plastic ballpoint and gel-ink pens and pen sets originating in China, an expiry review investigation was opened on the ground that dumping might recur. For CNC gear milling machines originating in China, a definitive anti-dumping duty of USD 8,555 per unit was imposed following an investigation. An expiry review investigation was launched before the expiry of the existing measure, ranging from 19.64% to 25%, on stainless steel pipes originating in Vietnam. A similar review investigation was opened before the expiry of the existing 7.93% measure on imports of suspension-type PVC (PVC-S) originating in Germany and the USA. In all four investigations, the interested parties were given 37 days to answer the questionnaires; the existing measures will remain in force until the investigations are concluded.
Who is affected? Firms importing or exporting the products concerned, domestic producers (such as Marcegaglia TR Paslanmaz Çelik A.Ş. and Petkim) and customs brokers.
Practical consequence: Businesses importing products covered by the investigations must complete the questionnaires in full and submit them to the Ministry of Trade’s Directorate General of Imports within the 37-day period; otherwise the investigation may be concluded without taking their views into account, and the existing duty rates may become permanent.
Customs Procedures for TIR Operations Updated
Comprehensive amendments were made to the customs communiqué on TIR (International Road Transport) operations. Carriers dealing with more than eight customs offices were offered two alternative methods: the use of consecutive carnets or simultaneous transport; institutional definitions were also updated.
Who is affected? Businesses engaged in international road transport and customs brokers.
Practical consequence: Carriers working with numerous customs offices need to assess which of the new methods better suits their operations and plan their TIR carnet processes accordingly.
Health, Pharmaceutical and Cosmetic Licensing Regulations
TİTCK’s Four New Licensing Regulations
The Turkish Medicines and Medical Devices Agency (TİTCK) published four interrelated licensing regulations in the same week. For medicinal herbal teas, rules on licence application, approval and inspection were introduced for products that may be sold only in pharmacies and are to be prepared by professionals trained in pharmacy, medicine, chemistry or biology. A similar licensing regime was established for aromatherapeutic products; these products may be sold only in pharmacies and will be registered in the electronic tracking system. In the regulation on traditional herbal medicinal products, the scope of the definition was extended to include homeopathic products, medicinal herbal teas and aromatherapeutic products; the product licence renewal period was increased to five years, and an abbreviated application procedure based on European Medicines Agency references was introduced. For foods for special medical purposes, pesticide residue limits will now be assessed on the basis of individual pesticides rather than a total value, and the transition period was extended to July 2027.
Who is affected? Pharmacies, producers of herbal/aromatherapeutic products, producers of foods for special medical purposes, and pharmacists, physicians, chemists and biologists who will apply for licences in these fields.
Practical consequence: For currently authorised products to remain on the market, licence applications under the new conditions must be made by July 2027; the authorisations of products for which no application is made by that date will be cancelled. Producers are advised to review their product portfolios in line with this timetable.
Other Health Regulations
This week the Ministry of Health published five separate regulations and communiqués. An amendment to the regulation on personal health data gave patients the right to request that their previous diagnoses be reassessed in light of their current state of health; the use of old diagnoses in all processes, including recruitment, was restricted, and whether the assessment is to be made by a single physician, three physicians or a fully equipped board was determined according to the source of the diagnosis. Standards such as certification, appointment of a responsible manager and data security were introduced for the opening and operation of centres and units providing wellness services, ranging from physiotherapy to art therapy. The registration/reporting obligations of health information management system service providers were simplified; those whose registration is deleted will be able to reapply after one year. The duties of TİTCK’s vice-presidencies for medicines, medical devices, pharmacy and market management were updated. It was also provided that contact lens products may be sold online only on prescription and only through an optician business’s TİTCK-approved website.
Who is affected? Healthcare institutions, operators of wellness centres, health information system providers and optician businesses.
Practical consequence: It is now contrary to the legislation for optician businesses selling contact lenses to sell online without a TİTCK-approved website; businesses planning to open a wellness centre must also meet the new certification requirements. In addition, the Social Security Institution (SGK) completely abolished the patient contribution for doctor examinations in primary healthcare services; for other examinations attended upon referral by a family physician, the contribution was reduced by 50% — this change directly reduces the healthcare expenses of insured employees and pensioners.
Zoning, Tourism and Real Estate Investments
Amendment to the Zoning Regulation for Planned Areas
The Ministry of Environment, Urbanisation and Climate Change made significant changes to construction practices in planned areas. Garden elements such as ornamental pools and pergolas were defined, the lift requirement was limited to buildings with a certain number of storeys, and the conditions for alterations to existing buildings were clarified. Transitional provisions for buildings to be converted from office use to residential use, as well as the application of energy efficiency and fire safety standards, were also regulated.
Who is affected? Contractors, architectural firms, property owners and owners of offices/business premises planning residential conversions.
Practical consequence: Contractors developing new projects in Alanya must design their projects in line with the current regulatory provisions on garden elements such as ornamental pools/pergolas and on the lift requirement; a new transitional route has also opened for property owners wishing to convert their offices into residences. Taking these changes into account at the design stage of construction and building permit processes prevents compliance problems later on.
Flexibility in the Allocation of Public Land for Tourism Investments
The Ministry of Culture and Tourism published an amendment allowing the bed capacity of accommodation-focused tourism investments to be reduced. Investors will be able to request a reduction of at least 10% in the bed capacity on which the final allocation is based; if the request is approved, usage fees will be redetermined according to the new capacity. If an increase in capacity is requested, the existing provisions will apply again.
Who is affected? Investors operating or planning to operate tourism investments (hotels, facilities) on public land.
Practical consequence: In a region with intensive tourism investment such as Alanya, hotel and facility operators wishing to reduce bed capacity in line with market conditions can now make this request formally; since the usage fee will be recalculated, it is advisable to assess the financial impact of the request in advance.
Transport, Traffic and Telecommunications
Equipment and Competency Rules for Private Boats Updated
The Ministry of Transport and Infrastructure updated the rules on the equipment of private boats and user competencies. The conditions for the seafarer competency certificate, the scope of sports craft and equipment standards were revised; technical corrections were made regarding units of measurement.
Who is affected? Private boat owners, those wishing to obtain a seafarer competency certificate, and marine tourism businesses.
Practical consequence: Given Alanya’s busy marina and boat tourism, persons who own boats or operate marine tourism businesses should check compliance with the updated equipment and competency standards.
Aircraft Registration, Traffic Rules and Electronic Identity Devices
The Directorate General of Civil Aviation simplified the procedure by repealing two annexed forms in the regulation on aircraft nationality and registration marks. Provisions added to the Highway Traffic Regulation prohibited drivers from watching television/video while driving, using sound systems in a way that disturbs public peace, and keeping objects in a way that obstructs vision; dash cameras, phone holders and navigation devices were exempted. In addition, the Information and Communication Technologies Authority (BTK), in its regulation on the registration of devices carrying electronic identity information (IMEI), abolished the method of initiating registration by text message, introduced a requirement for diplomatic and foreign mission personnel to apply via e-Devlet, and provided that such personnel’s devices will be kept on the white list for the validity period of their identity cards and moved to the black list within a certain period after expiry.
Who is affected? Air transport operators; all drivers; diplomatic mission personnel bringing devices from abroad and citizens registering devices.
Practical consequence: Drivers need to review their use of in-vehicle electronic devices in light of the new prohibitions; since the text-message method in the IMEI registration process has been abolished, procedures must now be carried out via e-Devlet.
Other Regulations: Education, Public Administration, Commerce and International Relations
The remaining regulations of the week can be briefly summarised as follows:
- Education: The process for designating and evaluating secondary schools admitting students by central examination score was reorganised using criteria such as academic achievement, project and competition results. It was also made possible for foreign students graduating from public secondary schools to obtain a dual diploma upon request.
- Public administration: The list of service branches of institutions covered by public servants’ trade unions was updated; the Climate Change Presidency and the Urban Transformation Presidency were placed under public works services, and TCDD Taşımacılık A.Ş. under transport services.
- Commercial advertising and e-commerce: Consumer protection standards were strengthened; the requirements for social media influencers to clearly label hidden advertising, for environmental claims to be substantiated, for advertisements using artificial intelligence to be identified, and the ban on personal-data-based advertising targeting children will enter into force on 1 August 2026.
- Omnibus law: A turnover-based taxation option was introduced for taxi drivers, electronic notification became mandatory for taxpayers, the sale of local authorities’ real estate in instalments was made possible, and the conditions for placing announcements on internet news sites and advertising suspension sanctions were regulated.
- Agriculture: The production of raw bee venom from honeybees was made subject to the condition that certified beekeepers comply with technical standards and contract with authorised businesses.
- International agreement: The defence industry cooperation agreement between Turkey and Brazil was ratified by parliament.
Who is affected? The commercial advertising and e-commerce regulation affects all businesses engaged in digital marketing and promoting products/services via social media; the electronic notification requirement in the omnibus law affects all taxpayers.
Practical consequence: Businesses in Alanya promoting themselves through e-commerce or social media must bring their advertising content into line with the new transparency rules by 1 August 2026. Omnibus law provisions such as the electronic notification requirement and the taxation option for taxi operators also directly affect the administrative processes of the business owners concerned.
Conclusion
The key development of the week of 29 June – 5 July 2026 was the tax reduction encouraging the repatriation of foreign assets to Turkey and the 20-year income tax exemption granted to people newly settling in Turkey; these two regulations have direct planning value for people with foreign-source income who plan to invest in real estate or settle in Alanya. In addition, the changes to the Zoning Regulation for Planned Areas and to the allocation of public land for tourism investments are among the regulations that construction and tourism investors in the region should follow. If you are facing a specific legal situation, it is advisable to seek professional legal advice from a lawyer to assess how the current legislation applies to your particular circumstances.
This article is for general information purposes only and does not constitute legal advice. Source: Official Gazette (Resmî Gazete).
Legal Notice: This text has been prepared for general information purposes only and does not constitute legal advice. sophoshukuk.com makes no referral, guarantee or promise of outcome. Each case must be assessed on its own particular circumstances; for your specific dispute, please obtain professional advice from a lawyer.