Bu b\u00fclten, 4 Temmuz 2026 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Baz\u0131 Varl\u0131klar\u0131n Ekonomiye Kazand\u0131r\u0131lmas\u0131 Hakk\u0131nda Genel Tebli\u011f kapsam\u0131nda, m\u00fckelleflerin s\u0131k sorabilece\u011fi temel sorulara anla\u015f\u0131l\u0131r cevaplar vermek amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n
1. Varl\u0131k Bar\u0131\u015f\u0131 Nedir?<\/p>\n
Varl\u0131k Bar\u0131\u015f\u0131; ger\u00e7ek ve t\u00fczel ki\u015filerin yurt d\u0131\u015f\u0131nda bulunan veya T\u00fcrkiye\u2019de bulunmakla birlikte kay\u0131tlarda yer almayan baz\u0131 varl\u0131klar\u0131n\u0131 belirli s\u00fcre ve \u015fartlar dahilinde bildirerek sisteme dahil etmelerine imkan sa\u011flayan bir d\u00fczenlemedir.<\/p>\n
D\u00fczenlemenin amac\u0131, kapsama giren varl\u0131klar\u0131n ekonomiye kazand\u0131r\u0131lmas\u0131 ve ilgili ki\u015filere belirli \u015fartlarla vergisel g\u00fcvence sa\u011flanmas\u0131d\u0131r.<\/p>\n
2. Hangi Varl\u0131klar Kapsama Giriyor?<\/p>\n
Varl\u0131k Bar\u0131\u015f\u0131 kapsam\u0131na a\u015fa\u011f\u0131daki varl\u0131klar girmektedir:<\/p>\n
Para
\nAlt\u0131n
\nD\u00f6viz
\nMenkul k\u0131ymetler
\nDi\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131<\/p>\n
Ta\u015f\u0131nmazlar do\u011frudan kapsamda de\u011fildir. Ancak yurt d\u0131\u015f\u0131nda bulunan ta\u015f\u0131nmazlar\u0131n 31 Temmuz 2027 tarihine kadar sat\u0131larak kapsama giren varl\u0131klara d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi ve T\u00fcrkiye\u2019ye getirilmesi halinde d\u00fczenlemeden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
3. Son Ba\u015fvuru Tarihi ve Bildirim YeriSon ba\u015fvuru tarihi nedir?<\/p>\n
Bildirimlerin kural olarak 31 Temmuz 2027 tarihine kadar yap\u0131lmas\u0131 gerekmektedir. Cumhurba\u015fkan\u0131n\u0131n s\u00fcreyi uzatma yetkisi bulunmakla birlikte, mevcut d\u00fczenleme bak\u0131m\u0131ndan temel ba\u015fvuru s\u00fcresi 31 Temmuz 2027 olarak dikkate al\u0131nmal\u0131d\u0131r.<\/p>\n
Bildirim nereye yap\u0131lacak?<\/p>\n
Bildirimler\u00a0vergi dairesine de\u011fil, bankalara veya arac\u0131 kurumlara yap\u0131lacakt\u0131r. Bildirim, Tebli\u011f ekinde yer alan EK-1 bildirim formu ile yap\u0131l\u0131r.<\/p>\n
Varl\u0131\u011f\u0131n niteli\u011fine g\u00f6re; para, alt\u0131n ve d\u00f6viz i\u00e7in bankalara; menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 i\u00e7in banka veya arac\u0131 kurumlara ba\u015fvurulabilir.<\/p>\n
4. M\u00fckellefiyeti Olan Ger\u00e7ek Ki\u015filer \/ \u015eah\u0131s \u0130\u015fletmeleri Nas\u0131l Yararlanacak?<\/p>\n
Gelir vergisi m\u00fckellefi olan ger\u00e7ek ki\u015filer; \u015fah\u0131s i\u015fletmeleri, serbest meslek erbaplar\u0131 veya ticari kazan\u00e7 sahipleri, hem yurt d\u0131\u015f\u0131ndaki hem de T\u00fcrkiye\u2019de olup kay\u0131tlarda yer almayan varl\u0131klar\u0131 i\u00e7in d\u00fczenlemeden yararlanabilir.<\/p>\n
Yurt d\u0131\u015f\u0131nda varl\u0131\u011f\u0131 bulunan ger\u00e7ek ki\u015fi ne yapacak?<\/p>\n
Yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet veya di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131, 31 Temmuz 2027 tarihine kadar T\u00fcrkiye\u2019deki banka veya arac\u0131 kurumlara bildirilecektir.<\/p>\n
Bildirimden sonra bildirilen varl\u0131klar\u0131n, bildirim tarihinden itibaren 2 ay i\u00e7inde T\u00fcrkiye\u2019ye getirilmesi veya T\u00fcrkiye\u2019deki banka\/arac\u0131 kurum hesaplar\u0131na transfer edilmesi gerekir.<\/p>\n
\u00d6rne\u011fin; gelir vergisi m\u00fckellefi bir \u015fahs\u0131n yurt d\u0131\u015f\u0131nda d\u00f6viz hesab\u0131 varsa, bu d\u00f6vizi bankaya bildirip 2 ay i\u00e7inde T\u00fcrkiye\u2019deki banka hesab\u0131na transfer etmesi gerekir.<\/p>\n
T\u00fcrkiye\u2019de olup kay\u0131tlarda olmayan varl\u0131k varsa ne yap\u0131lacak?<\/p>\n
Gelir vergisi m\u00fckelleflerinin T\u00fcrkiye\u2019de bulunan ancak i\u015fletme kay\u0131tlar\u0131nda yer almayan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 da bildirmeleri m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
Bu durumda bildirilen varl\u0131klar\u0131n, bildirim tarihi itibar\u0131yla banka veya arac\u0131 kurum hesab\u0131na yat\u0131r\u0131lmas\u0131 ve bu durumun belgeyle ispatlanmas\u0131 gerekir.<\/p>\n
Deftere kay\u0131t zorunlulu\u011fu var m\u0131?<\/p>\n
Evet. Defter tutan gelir vergisi m\u00fckelleflerinin bildirdikleri varl\u0131klar\u0131 kanuni defterlerine kaydetmeleri gerekir.<\/p>\n
Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckelleflerde bu varl\u0131klar i\u00e7in pasifte \u00f6zel fon hesab\u0131 a\u00e7\u0131l\u0131r. Bu fon hesab\u0131, bildirim tarihinden itibaren 2 y\u0131l ge\u00e7medik\u00e7e i\u015fletmeden \u00e7ekilemez ve sermayeye ilave d\u0131\u015f\u0131nda ba\u015fka bir ama\u00e7la kullan\u0131lamaz.<\/p>\n
\u0130\u015fletme hesab\u0131 esas\u0131na veya serbest meslek kazan\u00e7 defterine tabi m\u00fckelleflerde ise bildirilen varl\u0131klar defterlerde ayr\u0131ca g\u00f6sterilir.<\/p>\n
\u015eah\u0131s i\u015fletmesi ad\u0131na m\u0131, ki\u015fi ad\u0131na m\u0131 bildirim yap\u0131lmal\u0131?<\/p>\n
Burada ama\u00e7 \u00f6nemlidir.<\/p>\n
Varl\u0131k i\u015fletmeye dahil edilmek ve kay\u0131tlara al\u0131nmak isteniyorsa, bildirim \u015fah\u0131s i\u015fletmesiyle ili\u015fkilendirilerek yap\u0131lmal\u0131 ve defter kay\u0131tlar\u0131 olu\u015fturulmal\u0131d\u0131r.<\/p>\n
Varl\u0131k i\u015fletmeyle ili\u015fkilendirilmeyecekse, ki\u015finin kendi ad\u0131na bildirim yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Ancak T\u00fcrkiye\u2019de bulunan varl\u0131klar\u0131n banka veya arac\u0131 kurum hesab\u0131na yat\u0131r\u0131larak tevsik edilmesi gerekir.<\/p>\n
5. \u015eirketler Nas\u0131l Yararlanacak?<\/p>\n
Kurumlar vergisi m\u00fckellefi olan \u015firketler, d\u00fczenlemeden hem yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131 hem de T\u00fcrkiye\u2019de bulunup kay\u0131tlarda yer almayan varl\u0131klar\u0131 i\u00e7in yararlanabilir.<\/p>\n
\u015eirketin yurt d\u0131\u015f\u0131nda varl\u0131\u011f\u0131 varsa ne yap\u0131lacak?<\/p>\n
\u015eirketin yurt d\u0131\u015f\u0131nda para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet veya di\u011fer sermaye piyasas\u0131 arac\u0131 varsa, bu varl\u0131klar 31 Temmuz 2027 tarihine kadar banka veya arac\u0131 kuruma bildirilecektir.<\/p>\n
Bildirimden sonra s\u00f6z konusu varl\u0131klar\u0131n, bildirim tarihinden itibaren 2 ay i\u00e7inde T\u00fcrkiye\u2019ye getirilmesi veya T\u00fcrkiye\u2019deki banka\/arac\u0131 kurum hesaplar\u0131na transfer edilmesi gerekir.<\/p>\n
\u015eirketin T\u00fcrkiye\u2019de olup kay\u0131tlarda yer almayan varl\u0131\u011f\u0131 varsa ne yap\u0131lacak?<\/p>\n
\u015eirketlerin T\u00fcrkiye\u2019de bulunan ancak kanuni defter kay\u0131tlar\u0131nda yer almayan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet veya di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 bildirmeleri m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
Bu varl\u0131klar\u0131n bildirim tarihi itibar\u0131yla banka veya arac\u0131 kurumlara yat\u0131r\u0131lmas\u0131 ve kay\u0131tlara al\u0131nmas\u0131 gerekir.<\/p>\n
\u015eirket kay\u0131tlar\u0131na nas\u0131l al\u0131nacak?<\/p>\n
Bilan\u00e7o esas\u0131na g\u00f6re defter tutan \u015firketlerde bildirilen varl\u0131klar, kanuni defterlere kaydedilecek ve pasifte \u00f6zel fon hesab\u0131 a\u00e7\u0131lacakt\u0131r.<\/p>\n
Bu fon hesab\u0131:<\/p>\n
Bildirim tarihinden itibaren 2 y\u0131l ge\u00e7medik\u00e7e i\u015fletmeden \u00e7ekilemez.
\nSermayeye ilave d\u0131\u015f\u0131nda ba\u015fka bir ama\u00e7la kullan\u0131lamaz.
\n2 y\u0131ll\u0131k s\u00fcrenin sonunda belirli \u015fartlarla i\u015fletmeden \u00e7ekilebilir.<\/p>\n
Bildirilen varl\u0131klar d\u00f6nem kazanc\u0131n\u0131n tespitinde gelir unsuru olarak dikkate al\u0131nmaz.<\/p>\n
Ortak veya kanuni temsilci ad\u0131na g\u00f6r\u00fcnen varl\u0131k \u015firket ad\u0131na bildirilebilir mi?<\/p>\n
Belirli \u015fartlar\u0131n sa\u011flanmas\u0131 halinde, \u015firket ortaklar\u0131, kanuni temsilcileri veya vekilleri ad\u0131na g\u00f6r\u00fcnen ya da bunlar taraf\u0131ndan tasarruf edilen varl\u0131klar\u0131n \u015firket ad\u0131na bildirilmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
Ancak ileride yap\u0131labilecek bir incelemede, bildirilen varl\u0131\u011f\u0131n \u015firkete ait oldu\u011funun veya \u015firket ad\u0131na tasarruf edildi\u011finin ispatlanmas\u0131 gerekebilir. Bu nedenle bu t\u00fcr i\u015flemlerde belge d\u00fczeni ve ispat kabiliyeti \u00f6nemlidir.<\/p>\n
6. Gelir veya Kurumlar Vergisi M\u00fckellefiyeti Olmayan Ki\u015filer Nas\u0131l Yararlanacak?<\/p>\n
Gelir veya kurumlar vergisi m\u00fckellefiyeti bulunmayan ger\u00e7ek ki\u015filer de Varl\u0131k Bar\u0131\u015f\u0131 d\u00fczenlemesinden yararlanabilir.<\/p>\n
M\u00fckellefiyeti olmayan ki\u015finin yurt d\u0131\u015f\u0131nda varl\u0131\u011f\u0131 varsa ne yapacak?<\/p>\n
Yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet veya di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 31 Temmuz 2027 tarihine kadar banka veya arac\u0131 kuruma bildirilecektir.<\/p>\n
Bildirimden sonra s\u00f6z konusu varl\u0131klar\u0131n, bildirim tarihinden itibaren 2 ay i\u00e7inde T\u00fcrkiye\u2019ye getirilmesi veya T\u00fcrkiye\u2019deki banka\/arac\u0131 kurum hesab\u0131na transfer edilmesi gerekir.<\/p>\n
T\u00fcrkiye\u2019de bulunan varl\u0131klar i\u00e7in ne yap\u0131lacak?<\/p>\n
Gelir veya kurumlar vergisi m\u00fckellefiyeti bulunmayan ki\u015filerin T\u00fcrkiye\u2019de bulunan kapsamdaki varl\u0131klar\u0131n\u0131 da bildirmeleri m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
Bu durumda varl\u0131klar\u0131n bildirim tarihi itibar\u0131yla banka veya arac\u0131 kurumlara yat\u0131r\u0131lmas\u0131 ve bu durumun belgeyle ispatlanmas\u0131 gerekir.<\/p>\n
Defter kayd\u0131 yap\u0131lacak m\u0131?<\/p>\n
Hay\u0131r. Gelir veya kurumlar vergisi m\u00fckellefiyeti bulunmayan ki\u015filer defter tutmad\u0131klar\u0131 i\u00e7in kanuni defter kayd\u0131 veya \u00f6zel fon hesab\u0131 olu\u015fturma y\u00fck\u00fcml\u00fcl\u00fckleri bulunmamaktad\u0131r.<\/p>\n
Bu ki\u015filer a\u00e7\u0131s\u0131ndan temel \u015fart, bildirilen varl\u0131\u011f\u0131n usul\u00fcne uygun \u015fekilde banka veya arac\u0131 kurum nezdinde bildirilmesi ve gerekli hallerde T\u00fcrkiye\u2019ye getirilmesi veya hesaba yat\u0131r\u0131lmas\u0131d\u0131r.<\/p>\n
7. Vergi Oran\u0131 Nedir?<\/p>\n
Genel kural olarak bildirilen varl\u0131klar \u00fczerinden %5 oran\u0131nda vergi al\u0131nacakt\u0131r. Bu vergi, bildirimin yap\u0131ld\u0131\u011f\u0131 banka veya arac\u0131 kurum taraf\u0131ndan pe\u015fin olarak tahsil edilerek vergi sorumlusu s\u0131fat\u0131yla beyan edilip \u00f6denecektir.<\/p>\n
\u0130ndirimli oran uygulanabilir mi?<\/p>\n
Evet. Bildirilen varl\u0131klar\u0131n belirli s\u00fcrelerle a\u015fa\u011f\u0131daki yat\u0131r\u0131m ara\u00e7lar\u0131nda tutulaca\u011f\u0131n\u0131n taahh\u00fct edilmesi halinde indirimli oran uygulanabilir:<\/p>\n
Vadeli hesaplar
\nDevlet i\u00e7 bor\u00e7lanma senetleri
\nKira sertifikalar\u0131
\nGiri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131<\/p>\n
31 Aral\u0131k 2026 tarihine kadar yap\u0131lan bildirimlerde uygulanacak oranlar a\u015fa\u011f\u0131daki gibidir:<\/p>\n
Taahh\u00fct S\u00fcresi\tVergi Oran\u0131
\nEn az 5 y\u0131l\t%0
\nEn az 4 y\u0131l\t%1
\nEn az 3 y\u0131l\t%2
\nEn az 2 y\u0131l\t%3
\nEn az 1 y\u0131l\t%4<\/p>\n
1 Ocak 2027 \u2013 31 Temmuz 2027 tarihleri aras\u0131nda yap\u0131lacak bildirimlerde bu oranlara yar\u0131m puan ilave edilecektir.<\/p>\n
\u0130ndirimli orandan yararlanmak i\u00e7in bildirim s\u0131ras\u0131nda ayr\u0131ca EK-2 taahh\u00fctnamesi verilmelidir.<\/p>\n
8. D\u00fczenlemenin Sa\u011flad\u0131\u011f\u0131 Vergisel G\u00fcvence Nedir?<\/p>\n
\u015eartlar\u0131n yerine getirilmesi halinde, bildirilen varl\u0131klar nedeniyle vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmamas\u0131 y\u00f6n\u00fcnde g\u00fcvence sa\u011flanmaktad\u0131r.<\/p>\n
Ancak bu g\u00fcvence s\u0131n\u0131rs\u0131z de\u011fildir. A\u015fa\u011f\u0131daki durumlarda korumadan yararlan\u0131lamayabilir:<\/p>\n
Yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n s\u00fcresinde T\u00fcrkiye\u2019ye getirilmemesi
\nT\u00fcrkiye\u2019deki varl\u0131klar\u0131n banka veya arac\u0131 kurum hesab\u0131na yat\u0131r\u0131lmamas\u0131
\nBildirime ili\u015fkin vergilerin s\u00fcresinde \u00f6denmemesi
\nVerilen taahh\u00fctlere uyulmamas\u0131
\nBildirilen varl\u0131kla ilgisi olmayan ba\u015fka nedenlerle matrah fark\u0131 tespit edilmesi
\nDi\u011fer mevzuattan do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerin ihlal edilmesi<\/p>\n
Bu nedenle Varl\u0131k Bar\u0131\u015f\u0131 i\u015flemleri yap\u0131lmadan \u00f6nce varl\u0131\u011f\u0131n niteli\u011fi, kayna\u011f\u0131, kime ait oldu\u011fu, hangi hesaplara yat\u0131r\u0131laca\u011f\u0131 ve defter kay\u0131tlar\u0131n\u0131n nas\u0131l yap\u0131laca\u011f\u0131 birlikte de\u011ferlendirilmelidir.<\/p>\n
9. Uygulamada Dikkat Edilmesi Gereken Hususlar<\/p>\n
Bildirimler vergi dairesine de\u011fil, banka veya arac\u0131 kurumlara yap\u0131lacakt\u0131r.
\nYurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n bildirimden itibaren 2 ay i\u00e7inde T\u00fcrkiye\u2019ye getirilmesi veya T\u00fcrkiye\u2019deki banka\/arac\u0131 kurum hesaplar\u0131na transfer edilmesi gerekir.
\nT\u00fcrkiye\u2019de bulunan varl\u0131klar\u0131n bildirim tarihi itibar\u0131yla banka veya arac\u0131 kurumlara yat\u0131r\u0131lmas\u0131 gerekir.
\nDefter tutan m\u00fckelleflerde bildirilen varl\u0131klar kanuni defterlere kaydedilmelidir.
\nBilan\u00e7o esas\u0131na tabi m\u00fckelleflerde \u00f6zel fon hesab\u0131 a\u00e7\u0131lmal\u0131 ve bu fon 2 y\u0131l dolmadan i\u015fletmeden \u00e7ekilmemelidir.
\n\u0130ndirimli vergi oran\u0131ndan yararlanmak isteyenlerin bildirim s\u0131ras\u0131nda taahh\u00fctname vermesi gerekir.
\n\u015eirket orta\u011f\u0131, kanuni temsilci veya vekil ad\u0131na bulunan varl\u0131klar\u0131n \u015firket ad\u0131na bildirilmesi durumunda ispat edici belgelerin saklanmas\u0131 \u00f6nemlidir.
\nBildirilen varl\u0131klar \u00fczerinden \u00f6denen vergiler gider yaz\u0131lamaz ve ba\u015fka vergilerden mahsup edilemez.
\nBildirilen varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan zararlar gelir veya kurumlar vergisi matrah\u0131n\u0131n tespitinde gider ya da indirim olarak dikkate al\u0131namaz.
\nVarl\u0131k Bar\u0131\u015f\u0131 vergisel g\u00fcvence sa\u011flamakla birlikte, di\u011fer mevzuattan do\u011fan y\u00fck\u00fcml\u00fcl\u00fckleri ortadan kald\u0131rmaz.<\/p>\n
10. K\u0131sa \u00d6zet<\/p>\n
2026 Varl\u0131k Bar\u0131\u015f\u0131 d\u00fczenlemesi ile ger\u00e7ek ki\u015filer, \u015fah\u0131s i\u015fletmeleri, \u015firketler ve gelir\/kurumlar vergisi m\u00fckellefiyeti bulunmayan ki\u015filer; yurt d\u0131\u015f\u0131nda veya T\u00fcrkiye\u2019de bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 belirli \u015fartlarla bildirebilir.<\/p>\n
Bildirimler 31 Temmuz 2027 tarihine kadar banka veya arac\u0131 kurumlara yap\u0131lacakt\u0131r. Genel vergi oran\u0131 %5 olmakla birlikte, bildirilen varl\u0131klar\u0131n belirli yat\u0131r\u0131m ara\u00e7lar\u0131nda belirli s\u00fcrelerle tutulaca\u011f\u0131n\u0131n taahh\u00fct edilmesi halinde vergi oran\u0131 %0\u2019a kadar d\u00fc\u015febilmektedir.<\/p>\n
D\u00fczenlemeden yararlanmak isteyen m\u00fckelleflerin i\u015flem yapmadan \u00f6nce bildirim, transfer, banka\/arac\u0131 kurum i\u015flemleri, vergi oran\u0131, taahh\u00fct s\u00fcresi ve defter kay\u0131tlar\u0131 a\u00e7\u0131s\u0131ndan durumlar\u0131n\u0131 ayr\u0131ca de\u011ferlendirmeleri \u00f6nemlidir.<\/p>\n
CLIENT INFORMATION BULLETIN<\/p>\n 2026 Asset Repatriation \/ Asset Amnesty Regulation<\/strong><\/p>\n Practical guide for individuals, sole proprietorships, companies and non-taxpayers<\/p>\n Dear Client,<\/p>\n The procedures and principles regarding the 2026 Asset Repatriation \/ Asset Amnesty regime have been determined under the General Communique on Bringing Certain Assets into the Economy, published in the Official Gazette dated 4 July 2026.<\/p>\n Under this regulation, certain assets located abroad or located in T\u00fcrkiye but not recorded in statutory books may be declared, brought into T\u00fcrkiye, deposited with banks or intermediary institutions, and recorded under specified conditions.<\/p>\n The key points of the regulation are summarized below in a practical question-and-answer format.<\/p>\n Executive snapshot<\/p>\n The general notification deadline is 31 July 2027. Notifications are made to banks or intermediary institutions, not to the tax office. The standard tax rate is 5%, but reduced rates down to 0% may apply if the relevant investment holding commitment is given.<\/p>\n 1. What is the Asset Repatriation \/ Asset Amnesty regime?<\/p>\n The regime allows individuals and legal entities to bring certain assets located abroad into T\u00fcrkiye, or to record certain assets located in T\u00fcrkiye but not reflected in statutory books, subject to the conditions set out in the legislation.<\/p>\n The purpose of the regulation is to bring covered assets into the economy and provide a tax protection mechanism to eligible persons, provided that the notification, transfer, tax payment and record-keeping requirements are fulfilled.<\/p>\n 2. Which assets are covered?<\/p>\n The following assets fall within the scope of the regime:<\/p>\n Cash Immovable property is not directly covered. However, if immovable property located abroad is sold by 31 July 2027 and converted into covered assets, those assets may be brought into T\u00fcrkiye under the regime.<\/p>\n 3. What is the deadline and where is the notification made?What is the application deadline?<\/p>\n As a general rule, notifications must be made by 31 July 2027. The President has authority to extend the application period; however, for current planning purposes the main deadline should be considered as 31 July 2027.<\/p>\n Where is the notification submitted?<\/p>\n Notifications are not submitted to the tax office. They are submitted to banks or intermediary institutions by using the notification form attached to the Communique, referred to as Annex-1.<\/p>\n Depending on the nature of the asset, applications may be made as follows:<\/p>\n Cash, gold and foreign currency: banks I. How can individual taxpayers \/ sole proprietorships benefit?<\/p>\n Income taxpayers, including sole proprietorships, self-employed professionals and individuals earning commercial income, may benefit from the regime for both assets located abroad and assets located in T\u00fcrkiye but not recorded in their business books.<\/p>\n 1. What should an individual taxpayer do for assets located abroad?<\/p>\n Cash, gold, foreign currency, securities or other capital market instruments located abroad must be notified to a bank or intermediary institution in T\u00fcrkiye by 31 July 2027.<\/p>\n After the notification, the notified assets must be brought into T\u00fcrkiye or transferred to a bank\/intermediary institution account in T\u00fcrkiye within 2 months from the notification date.<\/p>\n For example, if an income taxpayer holds a foreign currency account abroad, the taxpayer may notify the asset to a bank in T\u00fcrkiye and transfer it to a Turkish bank account within 2 months.<\/p>\n 2. What if there are assets in T\u00fcrkiye that are not recorded?<\/p>\n Income taxpayers may also notify cash, gold, foreign currency, securities and other capital market instruments located in T\u00fcrkiye but not recorded in their business books.<\/p>\n In this case, the assets must be deposited into a bank or intermediary institution account as of the notification date, and the deposit must be supported by documents such as account receipts or transaction forms.<\/p>\n 3. Is statutory bookkeeping required?<\/p>\n Yes. Taxpayers who keep statutory books must record the notified assets in their statutory books.<\/p>\n For taxpayers keeping books on a balance sheet basis, a special fund account must be opened under equity. This fund cannot be withdrawn from the business for 2 years from the notification date and cannot be used for purposes other than capital injection during that period.<\/p>\n For taxpayers keeping books on an operating account basis or self-employment earnings book, the notified assets must be separately shown in the relevant books.<\/p>\n 4. Should the notification be made in the name of the sole proprietorship or the individual?<\/p>\n The answer depends on the intended treatment of the asset.<\/p>\n If the asset will be included in the business and recorded in the books, the notification should be linked to the sole proprietorship and the relevant accounting entries should be made.<\/p>\n If the asset will not be associated with the business, notification may be made in the individual\u2019s own name. For assets located in T\u00fcrkiye, the asset must still be deposited with a bank or intermediary institution and documented.<\/p>\n II. How can companies benefit?<\/p>\n Corporate taxpayers may benefit from the regime for both assets located abroad and assets located in T\u00fcrkiye but not recorded in their statutory books.<\/p>\n 1. What should a company do for assets located abroad?<\/p>\n If a company holds cash, gold, foreign currency, securities or other capital market instruments abroad, these assets must be notified to a bank or intermediary institution by 31 July 2027.<\/p>\n After the notification, the assets must be brought into T\u00fcrkiye or transferred to the company\u2019s bank\/intermediary institution account in T\u00fcrkiye within 2 months from the notification date.<\/p>\n 2. What if the company has assets in T\u00fcrkiye that are not recorded?<\/p>\n Companies may notify covered assets located in T\u00fcrkiye but not recorded in statutory books. These assets must be deposited with a bank or intermediary institution as of the notification date and then recorded in the statutory books.<\/p>\n 3. How are the assets recorded?<\/p>\n Companies keeping books on a balance sheet basis must record the notified assets in their statutory books and open a special fund account under equity.<\/p>\n This fund account:<\/p>\n Cannot be withdrawn from the business before the end of 2 years from the notification date; The notified assets are not treated as taxable income in determining the current period profit.<\/p>\n 4. Can assets held in the name of a shareholder or legal representative be notified in the company\u2019s name?<\/p>\n Under certain conditions, assets appearing in the name of, or held at the disposal of, shareholders, legal representatives or proxies may be notified in the company\u2019s name.<\/p>\n However, in a possible tax review, it may be necessary to prove that the asset belongs to the company or was held on behalf of the company. Therefore, documentation and evidentiary support are important in these cases.<\/p>\n III. How can persons without income or corporate tax liability benefit?<\/p>\n Individuals who are not income or corporate taxpayers may also benefit from the Asset Repatriation regime.<\/p>\n 1. What should a non-taxpayer do for assets located abroad?<\/p>\n Cash, gold, foreign currency, securities or other capital market instruments located abroad must be notified to a bank or intermediary institution by 31 July 2027.<\/p>\n Following the notification, the assets must be brought into T\u00fcrkiye or transferred to a bank\/intermediary institution account in T\u00fcrkiye within 2 months from the notification date.<\/p>\n 2. What about assets located in T\u00fcrkiye?<\/p>\n Persons without income or corporate tax liability may also notify covered assets located in T\u00fcrkiye.<\/p>\n In this case, the assets must be deposited with a bank or intermediary institution as of the notification date and the transaction must be documented.<\/p>\n 3. Is bookkeeping required?<\/p>\n No. Since these persons are not income or corporate taxpayers and do not keep statutory books, they are not required to make bookkeeping entries or open a special fund account.<\/p>\n The key requirements are proper notification to the bank or intermediary institution and, where applicable, bringing the asset into T\u00fcrkiye or depositing it with the relevant institution.<\/p>\n IV. What is the tax rate?<\/p>\n As a general rule, a 5% tax is calculated over the value of the notified assets.<\/p>\n This tax is collected upfront by the bank or intermediary institution receiving the notification and is declared and paid by that institution as a tax responsible party.<\/p>\n Can a reduced rate apply?<\/p>\n Yes. Reduced rates may apply if the taxpayer commits, at the time of notification, to keep the notified assets in certain investment instruments for a specified period.<\/p>\n The relevant investment instruments include:<\/p>\n Time deposit accounts For notifications made by 31 December 2026, the rates are as follows:<\/p>\n Commitment Period\tTax Rate For notifications made between 1 January 2027 and 31 July 2027, an additional half percentage point is added to the above rates.<\/p>\n To benefit from the reduced rate, the commitment form attached to the Communique, referred to as Annex-2, must be submitted at the time of notification.<\/p>\n V. What tax protection does the regulation provide?<\/p>\n If the statutory conditions are fulfilled, no tax inspection or tax assessment should be made solely due to the notified assets.<\/p>\n However, the protection is not unlimited. It may not apply in situations such as:<\/p>\n Assets abroad are not brought into T\u00fcrkiye within the required period; Accordingly, before making a notification, the nature of the asset, its ownership, source, transfer route, bank\/intermediary institution process, tax rate, commitment period and accounting treatment should be evaluated together.<\/p>\n VI. Practical points to consider<\/p>\n Notifications are made to banks or intermediary institutions, not to the tax office. VII. Brief summary<\/p>\n The 2026 Asset Repatriation \/ Asset Amnesty regulation allows individuals, sole proprietorships, companies and persons without income or corporate tax liability to notify cash, gold, foreign currency, securities and other capital market instruments located abroad or in T\u00fcrkiye, subject to certain conditions.<\/p>\n Notifications must generally be made to banks or intermediary institutions by 31 July 2027. The standard tax rate is 5%, but the rate may decrease to 0% if the notified assets are held in certain investment instruments for the required commitment period.<\/p>\n Before taking action, each case should be separately assessed in terms of notification procedure, transfer requirement, banking\/intermediary institution documentation, applicable tax rate, commitment period and accounting records.<\/p>\n","protected":false},"excerpt":{"rendered":" Bu b\u00fclten, 4 Temmuz 2026 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Baz\u0131 Varl\u0131klar\u0131n Ekonomiye Kazand\u0131r\u0131lmas\u0131 Hakk\u0131nda Genel Tebli\u011f kapsam\u0131nda, m\u00fckelleflerin s\u0131k sorabilece\u011fi temel sorulara anla\u015f\u0131l\u0131r cevaplar vermek amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r. 1. Varl\u0131k Bar\u0131\u015f\u0131 Nedir? Varl\u0131k Bar\u0131\u015f\u0131; ger\u00e7ek ve t\u00fczel ki\u015filerin yurt d\u0131\u015f\u0131nda bulunan veya T\u00fcrkiye\u2019de bulunmakla birlikte kay\u0131tlarda yer almayan baz\u0131 varl\u0131klar\u0131n\u0131 belirli s\u00fcre ve \u015fartlar dahilinde bildirerek […]<\/p>\n","protected":false},"author":1,"featured_media":238,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/275"}],"collection":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/comments?post=275"}],"version-history":[{"count":3,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/275\/revisions"}],"predecessor-version":[{"id":278,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/275\/revisions\/278"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/238"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nGold
\nForeign currency
\nSecurities
\nOther capital market instruments<\/p>\n
\nSecurities and other capital market instruments: banks or intermediary institutions<\/p>\n
\nCannot be used for any purpose other than capital injection during that period;
\nMay be withdrawn after the 2-year period under the conditions set out in the legislation.<\/p>\n
\nGovernment domestic debt securities
\nLease certificates
\nVenture capital investment funds<\/p>\n
\nAt least 5 years\t0%
\nAt least 4 years\t1%
\nAt least 3 years\t2%
\nAt least 2 years\t3%
\nAt least 1 year\t4%<\/p>\n
\nAssets located in T\u00fcrkiye are not deposited with a bank or intermediary institution;
\nThe tax calculated on the notification is not paid on time;
\nCommitments given for reduced rates are not fulfilled;
\nA tax base difference is identified for reasons unrelated to the notified assets;
\nObligations arising under other legislation are breached.<\/p>\n
\nAssets located abroad must be brought into T\u00fcrkiye or transferred to Turkish bank\/intermediary institution accounts within 2 months from the notification date.
\nAssets located in T\u00fcrkiye must be deposited with banks or intermediary institutions as of the notification date.
\nTaxpayers keeping statutory books must record the notified assets in their books.
\nBalance sheet taxpayers must open a special fund account; this fund should not be withdrawn before the 2-year period expires.
\nTaxpayers seeking reduced tax rates must submit the commitment form at the time of notification.
\nIf assets held in the name of a shareholder, legal representative or proxy are notified in the company\u2019s name, supporting documents should be retained.
\nTaxes paid under the regime cannot be recorded as deductible expenses and cannot be offset against other taxes.
\nLosses arising from the disposal of notified assets cannot be treated as expenses or deductions for income or corporate tax purposes.
\nThe regime provides tax protection, but it does not eliminate obligations arising under other legislation.<\/p>\n