The Gelir Vergisi Kanunu (GVK), Law No. 193 of 1960, is Türkiye’s personal income tax statute. Its Articles 3–5 define who is a tax resident, and amendments are made directly into its text — which is how Law 7582’s 20-year foreign-income exemption became GVK mükerrer madde 20/D. The consolidated Turkish text lives at mevzuat.gov.tr; no official English version exists.
Where you’ll meet it: our Law 7582 guide.