The foreign exit fee recently increased from 150 liras to 500 liras. Following the regulation, there are some overlooked issues. The foreign exit fee will increase again in January. According to the regulation, this fee will be increased at the reconsideration rate. It is expected that the amount of the foreign exit fee to be applied in 2025 will be 710 TL. The topic of foreign exit fees occupied the public’s agenda frequently during the past summer. Certified Public Accountant Abdullah Tolu wrote the answers to questions such as how much the foreign exit fee can increase, who is exempt from the foreign exit fee, how long is the fee valid if paid before the hike for ntv.com.tr. The topic of foreign exit fee had been a subject of serious discussions and reactions in the public, especially when leaked information indicated the potential increase in the amount. In response to the reactions, a step backward was taken, and with the enactment of Law No. 7524, the fee amount to be applied in 2024 was raised from 150 TL to 500 TL. However, there was a significant detail that most people failed to notice: now the foreign exit fees will automatically increase each year at the previous year’s reconsideration rate! In the previous practice, the fees could only be increased by Presidential Decree, and unless such a decree was issued, the old amount was in effect for 3-5 years. Which law includes the foreign exit fee? The foreign exit fee is regulated in Law No. 5597 on the Foreign Exit Fee and Making Amendments to Various Laws. The Revenue Administration Presidency published the Draft Regulation for the newly implemented practice! The Revenue Administration Presidency, by determining the procedures and principles related to the amendments made with Law No. 7524 to the Law No. 5597 on the Foreign Exit Fee and Making Amendments to Various Laws, published a Draft Regulation for public opinion. The Draft Regulation can be accessed from the Revenue Administration Presidency’s website www.gib.gov.tr. Who is liable for the fee? The liable individuals for the fee are the Turkish Republic citizens leaving the country. Who is exempt from the fee? Turkish Republic citizens leaving the country, who have residence permits abroad at the time of exit, those who have not reached the age of 7, those who exit with passports or similar documents, those who exit to the Turkish Republic of Northern Cyprus with identification cards, and the crew of land, sea, air, and rail transport vehicles carrying out commercial activities abroad are exempt from the fee. Those requesting exemption from the foreign exit fee must document either their residence permit abroad or not having reached the age of 7. The fee exemption for commercial vehicle crew applies to those who travel abroad with the vehicle for commercial purposes. The exemption for commercial vehicle crew on the highways will be applied for one person in commercial taxis, minibusses, and vans, and for up to three people in other motor land vehicles.

The 2024 FEE AMOUNT IS 500 TL! The fee amount for foreign exit has been increased from 150 TL to 500 TL with Law No. 7524 for 2024. This means that the fee amount is currently applied as 500 TL for 2024. What will be the fee amount in 2025? The fee amount for 2025 will be determined by increasing the fee from 2024 according to the set reconsideration rate. While the reconsideration rate for 2024 has not been announced yet by the Treasury and Finance Ministry, it is expected to be 43.93%. According to the relevant regulation, fractions up to 10 Turkish liras will not be taken into account when calculating the fee amount. Therefore, it is expected that the fee amount for foreign exit in 2025 will be 710 TL. PREVIOUSLY PAID FEES ARE VALID FOR THE FIRST 10 DAYS OF THE NEW YEAR! For exits made by the tenth day of January 2025, if the fee was paid at the end of 2024 based on its valid amount, the fee amount paid will be valid for the exit. No additional payment will be requested. For example, if Ibrahim BİTER, who will exit the country on January 5, 2025, paid the foreign exit fee via the Digital Tax Office based on the valid amount of 500 TL on December 31, 2024, then when he exits by the end of 10th of January, no additional payment will be requested from him. If Ibrahim BİTER wishes to pay the fee on January 2, 2025, then he will have to pay the fee for 2025 in any case if he exits on January 11, 2025 instead of January 5, 2025. How will the fee be paid? The foreign exit fee can be paid against a receipt at tax offices, revenue administrations, customs cashiers, treasury accounting directorates, authorized banks, as well as Post and Telegraph Organization Inc. (PTT) counters before the exit. Additionally, the foreign exit fee can be paid through the Digital Tax Office and GIB mobile applications of the Revenue Administration Presidency, internet banking, and mobile banking applications authorized banks. PAYMENT WITH STAMPS HAS BEEN ABOLISHED! The payment method of the foreign exit fee with a “foreign exit fee stamp” was abolished as of January 1, 2025. However, foreign exit fee stamps collected based on the amount of 500 TL at the end of 2024 can be used for exits made by the end of January 10, 2025! How will the control of the foreign exit fee be conducted? The inspection of the payment or exemption of the fee for the exits of Turkish Republic citizens will be conducted by the security officers at the exit gates. For exits where payments are made against receipts at tax offices, authorized banks, and PTT counters, as well as payments made through the Digital Tax Office and GIB mobile applications of the Revenue Administration Presidency, internet banking and mobile banking applications of authorized banks, the payment system will be checked for the payment of the fee, and the amount will be recorded on the system upon exit. For payments made against receipts at revenue administrations, customs cashiers, and treasury
accounting directorates, the fee payment receipts will be checked by security officers at the exit gates with a stamp of cancellation applied. Under what circumstances will the paid foreign exit fee be refunded? The paid foreign exit fee can be refunded for two reasons: firstly, if the exit is not made, and secondly, if the fee has been collected from individuals exempt from it! For the refund to be made: – For the fees collected at tax offices, authorized banks, and PTT counters, as well as via the Digital Tax Office and GIB mobile applications of the Revenue Administration Presidency, internet banking and mobile banking applications of authorized banks, the payers need to apply to the tax office where the payment was made, – For the fees collected by revenue administrations, customs cashiers, and treasury accounting directorates, the payers need to apply to the place where the payment was made and present the relevant documents. For payments made against receipts at tax offices, authorized banks, and PTT counters, as well as payments made through the Digital Tax Office and GIB mobile applications of the Revenue Administration Presidency, internet banking, and mobile banking applications of authorized banks, the refund application can also be made electronically through the Digital Tax Office Application of the Revenue Administration Presidency.