
Turkey’s 20-Year Foreign Income Tax Exemption Guide for New Tax Residents
Learn how Turkey’s 20-year foreign income tax exemption works in 2026, who may qualify, what income is covered, and key limits for new tax residents.

Tailored Solutions for Your Legal Needs
CKAY is an Istanbul-based law firm that provides legal advice, representation, and mediation services to individuals and businesses in Turkey. We assist both local and international clients in Turkish and English.
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About CKAY — A Turkish Law Firm
CKAY is a full-service Turkish law firm that provides strategic, solution-oriented legal services to individuals, businesses, institutions, associations, and foundations. Based in Istanbul, our team delivers practical legal guidance shaped around each client’s specific circumstances and objectives. Combining deep local knowledge with an international perspective, we support both domestic and international clients across their legal and commercial matters.
What Sets Us Apart?
The backbone of CKAY is our dedicated team of legal professionals, selected for their expertise, ethics and decisive thinking.
Meet the Full TeamOur Areas of Expertise






At CKAY Law Firm, we offer a wide range of legal services to meet our clients' diverse needs in Turkey.
All Practice AreasWhy Choose Us
Choosing CKAY means choosing a Turkish law firm that understands the local legal landscape, values its clients' trust and confidentiality, and is dedicated to achieving the best outcomes.
We handle corporate matters with a personalized touch, setting us apart in a competitive market.
We craft strategies specifically designed to solve complex legal issues with precision.
Our lawyers are fluent in Turkish and English, adept at handling international legal matters.
We practice law with honesty, transparency and the highest standards of professional responsibility.
How We Can Help You
From apostille and notarization to company formation and opening a corporate bank account, we guide you through every procedural step.
We help foreign investors establish limited and joint-stock companies in Turkey, from choosing the right legal structure to registration and investment incentives.
Learn More About Company FormationWe advise companies in Turkey on company formation, general assembly and board meetings, contracts, capital changes, mergers and acquisitions, and compliance.
Learn More About Corporate ConsultingIn our 2026 guide to Turkish citizenship by investment, we explain the $400,000 real estate minimum, the 6-8 month process, visa-free travel to 120+ countries and the path to a US E-2 visa.
Learn More About Citizenship by InvestmentLearn how to open a bank account in Turkey with CKAY Law Firm's comprehensive guide, including steps, benefits, and necessary documents for locals and foreigners.
Learn More About Bank Account OpeningWe assist with apostille and notarization under the Hague Apostille Convention, both for documents issued in Turkey for use abroad and for foreign documents to be used in Turkey, including urgent and express options.
Learn More About ApostilleWe help businesses and individuals recover debts in Turkey, covering commercial and personal claims, cross-border collection and enforcement proceedings.
Learn More About Debt CollectionHow We Work
We carefully review your situation, assess the legal facts, and provide clear guidance on your options.
We prepare documentation and build a strong legal strategy designed to protect your rights and interests.
We represent you in negotiations or proceedings, advocating to secure the best possible outcome.
Our Values
The core principles that guide us in every matter at CKAY Law Firm.
Client confidentiality is fundamental to us; we protect every file under attorney-client privilege.
We practice law with transparency and honesty, giving clients clear and realistic information at every stage.
We continuously update our broad legal knowledge to master every matter in depth.
We approach each file with practical, creative solutions aligned to the client's goals.
In Turkish and English, in person or online, we provide legal support you can reach from anywhere.
We handle every engagement with the highest standards of professional responsibility and care.
Remote Access
Access expert legal support by secure video call, wherever you are.
At CKAY Law Firm, we offer legal consultancy via secure video calls. No need to visit the office in person. From within Turkey or abroad, you can meet our lawyers in Turkish or English and have your matter assessed.
Submit a Request
Send your online meeting request via the contact form, email, WhatsApp, or phone; we'll match you with the right lawyer for your matter.
Schedule the Appointment
We'll agree on a day and time that suits you and email you a secure meeting link.
Meet by Video
Meet your lawyer by video at the scheduled time; we'll assess your matter and outline your roadmap.
Proceed Remotely
Share the required documents digitally; we'll follow up and advance your case remotely via Power of Attorney.
CKAY Law Firm, based in Istanbul, provides online legal consultation to clients across Turkey and abroad. Through video calls, you can receive legal support in Turkish and English across family law, commercial law, contracts, tax law, criminal law and many other areas. Remote legal consultancy saves you time and gives you access to expert lawyers without geographic limits.
Insights
Stay informed with our latest legal insights, articles and firm news.

Learn how Turkey’s 20-year foreign income tax exemption works in 2026, who may qualify, what income is covered, and key limits for new tax residents.

Turkey’s 2026 asset amnesty lets foreign investors declare offshore cash, gold & securities at 0–5% tax with audit protection.

Istanbul’s closed neighborhood restriction for foreigners was lifted on 10 June 2026, learn what changed for residence permits and address registration.

Thank you for considering CKAY Law Firm as your trusted legal advisor in Turkey. We look forward to serving you with integrity and expertise.
Request a ConsultationFor legal counsel inquiries, please use the form on this page. We will get back to you as soon as possible.
FAQ
As a full-service Turkish law firm, CKAY provides legal consultancy across a wide range of areas, including corporate, commercial, family, criminal, tax, and contract law, serving individuals, companies, and institutions.
Yes. Our lawyers are fluent in Turkish and English and regularly handle cross-border and international legal matters.
You can reach us through our contact page, by email, by WhatsApp, or by phone to arrange an initial consultation about your legal matter.
CKAY Law Firm is an Istanbul-based law practice providing legal consultancy, advisory, representation, and dispute resolution services to individuals, businesses, investors, institutions, and international organizations. We help clients address legal matters arising from their personal affairs, commercial activities, investments, contractual relationships, and operations in Turkey with clear and practical support tailored to their specific needs.
Prospective clients can contact our team to arrange an initial consultation, where we will discuss the nature of their matter and outline suitable next steps. In most cases, consultations can be scheduled within a few business days, and urgent matters are given priority wherever possible to ensure timely support. This process is straightforward and designed to provide clarity from the outset. After the initial consultation, clients can expect to receive a summary of the discussion, suggested actions, an overview of any required documentation, and an indicative timeline for the next steps. Our team will remain available to answer follow-up questions and guide clients through the subsequent stages of their matter.
Every legal matter involves its own circumstances, priorities, risks, and potential consequences. For this reason, we do not approach legal services through standardized solutions. Instead, we assess each matter according to its facts, the applicable legal framework, the client's objectives, and the wider commercial or personal context so that we can provide clear, carefully considered legal support aligned with the client's actual needs.
CKAY Law Firm works with both domestic and international clients across a broad range of practice areas. By combining knowledge of Turkish law with commercial awareness, structured process management, and accessible communication, we help clients understand their legal position, evaluate available options, make informed decisions, and move forward with greater clarity in their personal or business endeavors.
Individuals and organizations seeking legal support in Turkey may encounter unfamiliar regulations, administrative procedures, contractual requirements, or judicial processes. These challenges can become more complex when a matter involves foreign parties, international transactions, multiple jurisdictions, or documents prepared in different languages.
As a Turkish law firm serving both local and international clients, CKAY provides legal assistance in Turkish, English, and other languages as required by our clients' needs. This multilingual capability enables our lawyers to communicate directly with foreign individuals, international companies, investors, executives, and legal departments while managing matters that require an understanding of both local legislation and international business expectations, allowing clients to receive efficient legal support across borders. If you have specific language requirements, please let us know, and we will do our best to accommodate them.
Our services may include legal consultancy, contract preparation and review, corporate and commercial law, litigation, alternative dispute resolution, real estate and construction law, immigration law, employment-related matters, regulatory assessments, and other legal issues connected with clients' activities in Turkey.
If you have a specific legal question or require guidance related to your unique situation, we invite you to contact our team directly. Our lawyers are ready to address inquiries involving distinct industries or particular legal challenges, ensuring that our support is tailored to your specific needs.
Our role is not limited to responding after a dispute or legal problem has already arisen. Where appropriate, we also support clients during the planning, negotiation, investment, and operational stages of their activities. Early legal assessment can help clarify responsibilities, identify potential risks, improve contractual structures, reduce uncertainty, and support better decisions before important steps are taken.
At CKAY Law Firm, each legal matter is evaluated individually. Before recommending a course of action, we seek to understand the client's circumstances, expectations, business model, priorities, and long-term objectives so that our advice is focused on what matters most to the client.
A legally available option may not always be the most commercially practical or strategically appropriate option. Accordingly, our assessments consider not only the relevant legislation but also the possible financial, operational, reputational, and procedural implications of a decision so clients can choose the most suitable path.
This approach is particularly important in matters involving commercial negotiations, corporate operations, investments, contractual disputes, real estate transactions, employment relationships, and cross-border activities. By examining the wider context, we aim to develop legal strategies that are both legally sound and responsive to the realities of the matter.
Our lawyers explain the available options, procedural requirements, potential risks, and possible next steps in clear language. Clients are informed about the issues that may affect their decisions so that they can evaluate their position with a realistic understanding of the process and choose their next step with confidence.
We provide timely updates at each stage of a matter and respond promptly to client inquiries and significant developments. Clients can typically expect regular communication, such as weekly updates or notifications at key milestones, depending on the nature of their matter. This approach establishes clear expectations, builds trust, and ensures that we stay transparent and clients remain fully informed throughout the process.
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