The Turkish government continues to provide the necessary facilities for foreign investors, to increase foreign flows to the country, and among these facilities is the exemption from value-added tax in Turkey, which belongs to foreign investors not residing in Turkey. It is known that the value-added tax in Turkey varies between 1% to 18% of real estate sales, and thanks to this exemption, foreign investors can benefit from the tax exemption in Turkey, and save a large amount of money when investing in real estate in Turkey. Tax exemptions in Turkey are considered an effective tool in the hands of the economic decision maker to revitalize the local economy, in addition to being a catalyst for attracting foreign investments.