Best Corporate Relocation Firms in Turkey (2026): Moving Employees to Turkey Without Tax and Payroll Mistakes
Moving staff to Turkey? Relocation firms handle visas, housing and schools — but tax residency, payroll, social security and the 20-year foreign-income exemption decide what the move really costs. Providers compared by a licensed Turkish CPA.
- Employees who live in Turkey for more than six months in a calendar year or make it their domicile become Turkish tax residents (Income Tax Law Art. 4), with exceptions for specific temporary assignments (Art. 5).
- Foreign employees need a work permit under the International Labour Force Law No. 6735 (including the Turquoise Card for qualified talent) and residence rights under Law No. 6458.
- New residents who were not Turkish residents in the previous three years can apply for a 20-year exemption on foreign-source income (Income Tax Law Repeated Art. 20/D, Law No. 7582) — but must apply before any Turkish tax registration is opened for them.
- Assignees paid from abroad still need correct Turkish payroll or self-assessment; a social security agreement may keep them in their home system with a certificate of coverage.
- Global relocation firms (such as Santa Fe Relocation, Cartus and SIRVA) and local mobility specialists handle logistics; a Turkish CPA should own the tax and payroll side.
Relocating employees to Turkey? Tell us how many people, from which countries and how they will be paid. A licensed CPA replies personally with the tax-residency, payroll and 20/D sequence for each profile.
WhatsApp a CPARequest a relocation tax planKey facts: relocating employees to Turkey 2026
| Item | Rule | Legal basis |
|---|---|---|
| Tax residency | Domicile in Turkey, or more than six months in a calendar year | Income Tax Law No. 193 Art. 4 |
| Temporary-assignment exception | Certain persons on specific temporary assignments not resident despite stay | Income Tax Law Art. 5 |
| Work permit | Required for foreign employees; Turquoise Card for qualified talent | International Labour Force Law No. 6735 |
| Residence | Residence permit or work permit acting as residence | Law No. 6458 on Foreigners and International Protection |
| 20-year foreign-income exemption | New residents not resident in prior three years; apply before any Turkish tax registration | Income Tax Law Repeated Art. 20/D; Law No. 7582; Communiqué No. 333 |
| Social security | SGK registration unless a social security agreement certificate applies | Law No. 5510; bilateral agreements |
Who are the best corporate relocation firms in Turkey?
Answer: Global relocation firms such as Santa Fe Relocation, Cartus and SIRVA, together with local Turkish mobility specialists, handle visas, housing, schools and moving logistics for employees relocating to Turkey. The best results come when a licensed Turkish CPA runs the tax side alongside them — residency timing, payroll, social security and the 20-year foreign-income exemption application.
The move is logistics. The cost is tax.
Relocation firms book the flights. We make sure the first Turkish tax registration does not cost your employee a 20-year exemption.
- Sequencing for 20/D: address registration → exemption application → certificate → only then any Turkish tax registration.
- Residency date planning so employees know which year they become Turkish tax residents.
- Payroll design: Turkish payroll, split payroll or shadow payroll for home-country pay.
- Social security: SGK registration or certificate of coverage under a bilateral agreement.
- A licensed CPA owns the filings. Evren Özmen, CPA, TÜRMOB Reg. No. 35675.
Relocation providers in Turkey by type
| Provider type | Examples | Best for | Watch out for |
|---|---|---|---|
| Global relocation management companies | Santa Fe Relocation, Cartus, SIRVA | Groups moving many employees across countries | Turkey delivered through local partners; tax usually referred out |
| Local Turkish mobility specialists | Istanbul-based relocation and immigration agencies | Hands-on permits, housing and settling-in | Tax and payroll outside their scope |
| Immigration law firms | Turkish immigration and employment lawyers | Complex permits and disputes | Tax handled separately |
| CPA for tax and payroll | SYSTEMS CPA | Residency, payroll, SGK and 20/D sequencing | Works alongside — not instead of — relocation logistics |
Market examples, not yet CPA-verified listings; order is not a ranking.
Relocation firm vs CPA: who does what?
| Task | Relocation firm | Turkish CPA |
|---|---|---|
| Visas, work and residence permits | Yes | Coordinates employer criteria |
| Housing, schools, moving | Yes | No |
| Tax residency timing | No | Yes |
| 20-year foreign-income exemption | No | Yes |
| Turkish payroll and SGK | No | Yes |
What drives the cost of relocating employees to Turkey?
| Cost driver | Why it matters |
|---|---|
| Number and nationality of employees | Permit routes and social security agreements differ |
| Pay structure | Local, split or home-country payroll |
| Family members | Residence permits, schools, housing |
| Assignment length | Temporary assignment vs permanent move changes tax residency |
| Foreign income of employees | 20/D can make a large difference for senior hires |
Case analysis: the work permit that cost an exemption
Facts (anonymised, illustrative of a typical engagement): A senior executive with significant foreign investment income moved to Istanbul. The relocation firm handled permits quickly, and a side consultancy was registered with the tax office in the first month.
The obvious answer: get everything registered as fast as possible.
Why it failed: the tax registration was opened before the 20-year foreign-income exemption was applied for — closing that route.
Structure adopted (for later hires): a sequence agreed between relocation firm and CPA — address registration, exemption application and certificate first, then any Turkish tax registration and payroll.
What happens if…
What happens if an employee stays in Turkey more than six months?
They generally become a Turkish tax resident for that year (Income Tax Law Art. 4), unless a temporary-assignment exception under Art. 5 applies.
What happens if a Turkish tax registration is opened before the 20/D application?
The 20-year foreign-income exemption is not available to persons who already have a Turkish tax registration — so the application must come first.
What happens if the employee is paid from abroad?
Turkish tax may still be due on the salary for work performed in Turkey; payroll or self-assessment and social security must be set up correctly.
What happens if there is a social security agreement with the home country?
A certificate of coverage can keep the employee in the home system for a period, avoiding double contributions.
Relocating employees: Turkey vs other countries
| Country | New-resident tax regime |
|---|---|
| Turkey | 20-year exemption on foreign-source income for new residents (Repeated Art. 20/D) |
| Italy | Lump-sum regime on foreign income and impatriate regime |
| Greece | Non-dom lump-sum regime and new-resident income relief |
| United Kingdom | Four-year foreign income and gains regime for new arrivals |
How to get listed as a CPA-verified corporate relocation firm in Turkey
Answer: Providers are added to this list only after a verification review by SYSTEMS CPA, a licensed Turkish CPA firm. Placement and order cannot be bought. Providers that meet the criteria below are listed with a “CPA-verified” mark and a review date, and are re-checked every twelve months.
Verification criteria
| # | Criterion | How we check it |
|---|---|---|
| 1 | Registered business in Turkey or documented Turkish delivery partner | Trade registry or partner agreement |
| 2 | Experience with work permits under Law No. 6735 and residence permits under Law No. 6458 | Anonymised case examples |
| 3 | English-language case management | Contact test |
| 4 | Written process for coordinating with the employer’s tax adviser | Procedure document |
| 5 | Data protection compliance for employee data (KVKK) | Privacy documentation |
| 6 | Transparent service scope and pricing | Written scope |
Process
- Apply by email with the details below.
- Submit evidence for each criterion (registry extracts, licences, client references).
- Verification review by a licensed CPA — carried out as a professional engagement.
- Listing with a “CPA-verified” mark and review date; re-verified annually. Providers that no longer meet the criteria are removed.
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CPA-verified providers
| Provider | Verified | Review date |
|---|---|---|
| Applications open — the first verified providers will be published here after review. | ||
SYSTEMS CPA does not accept payment for ranking or order. Verification fees cover only the review work; verification is not an endorsement of commercial terms.
Frequently asked questions
What is the best relocation company in Turkey?
For multi-country programmes, global firms such as Santa Fe Relocation, Cartus or SIRVA; for hands-on local support, Istanbul-based mobility specialists. Pair either with a Turkish CPA for residency, payroll and the 20-year foreign-income exemption.
Do relocated employees pay tax in Turkey?
Turkish tax residents are taxed on worldwide income, but new residents may exempt foreign-source income for 20 years under Repeated Art. 20/D if they qualify and apply in time.
How long does a Turkish work permit take?
Timelines vary by profile and application completeness; employer criteria under Law No. 6735 must be met.
Can my employee keep home-country social security?
If Turkey has a social security agreement with the home country, a certificate of coverage may allow this for a limited period.
Evren Özmen’s view from practice
The most expensive relocation mistake I see is a sequencing mistake. Someone registers with the tax office in week one for a side activity, and a 20-year exemption on their foreign income disappears. Let the relocation firm move the family — and let the CPA decide the order of the tax steps.
Primary sources
- Income Tax Law No. 193 (Arts. 4, 5, Repeated Art. 20/D) — mevzuat.gov.tr
- International Labour Force Law No. 6735 — mevzuat.gov.tr
- Law No. 6458 on Foreigners and International Protection — mevzuat.gov.tr
- Revenue Administration (GİB) — Communiqué No. 333 — gib.gov.tr
- Official Gazette — Law No. 7582 (4 Jun 2026) — resmigazete.gov.tr
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Related: Best payroll providers in Turkey · Best Employer of Record in Turkey
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