Do not miss the application timetable
The application period depends on when the person is considered to have become resident in Turkey. A different deadline rule applies to those settling in the final two months of the year, so entry/exit records and the event establishing residence should be considered together.
The tax office checks previous residence and tax registration records. Have foreign tax residence certificates, tenancy or employment agreements and travel records ready before applying.
Distinguish income from a transfer of money
Money transferred to Turkey from a foreign account is not always foreign-source income: a service performed in Turkey may also be paid from abroad. Classify salary, rent, dividends, interest and trading gains separately.
Continue retaining contracts, banking and tax records by year after obtaining the certificate. Because the exemption is long-term, the file should remain transferable and auditable.