The legal system in Türkiye has incorporated certain facilitative regulatory measures to ensure free movement for foreign investors in the Turkish economy and to simplify the operation of capital. These include:
- According to the Value Added Tax Law, delivery of residences or workplaces is exempt from VAT on deliveries and services if: it is the first delivery; the payment is made in foreign currency; and they are delivered to foreign natural persons who are not settled in Türkiye and to organizations which do not have a legal and business center in Türkiye and do not earn income through a workplace or permanent representative in Türkiye.
- According to the Fees Law, residence permits are issued free of charge to those who have a long-term residence permit and to foreigners holding the Turquoise Card, as well as to their foreign spouses, and their minor or dependent foreign children.
- According to the schedule of the Fees Law, no fee is charged from foreigners issued with a work permit exemption valid for less than three months, Turquoise Card holders, and their foreign spouses, and their minor or dependent foreign children.
- Under the Law on the Provision of Some Investments and Services within the Framework of the Build-Operate-Transfer Model, all deeds and transactions made between the administration and the capital company or foreign company within the framework of the Build-Operate-Transfer model, regarding bridges, tunnels, dams, irrigation, drinking and utility water, treatment plants, sewerage, communication, convention centers, culture and tourism investments, commercial buildings, facilities, etc., are exempt from stamp duty and fees taken under the Law No. 492.
- According to the Council of Ministers Decision No. 2012/3305, the importation of machinery and equipment tied to an incentive certificate, the importation of unassembled parts and components in automobile and light commercial vehicle investments within the investment period, and the importation of boat hulls in ship and yacht construction investments of more than fifty meters are exempt from customs duty required by the current Import Regime Decision.
- According to the Technology Development Zones Law, the earnings of management companies in technology development zones, obtained as per this law, and the earnings of income and corporate tax payers operating in the zone, obtained exclusively from software, design, and R&D activities in this Zone, will be exempt from income and corporate tax until 31/12/2028.
- According to the Law on the Sale of Second-Hand Vehicles to Foreigners, sales of second-hand vehicles to foreign natural and legal persons are exempt from charges and stamp duty.
