Consulting for Foreign Clients from Turkey: Tax Risks and Options
Consulting for foreign clients from Turkey is not automatically covered by the 100% service export deduction. Some consulting may fit listed categories such as engineering, design,
Last reviewed: 19 August 2026
Author: Evren Özmen, CPA / SMMM
Short Answer
Consulting for foreign clients from Turkey is not automatically covered by the 100% service export deduction. Some consulting may fit listed categories such as engineering, design, data analysis or software-related services, but general business, marketing or market-entry consulting needs careful classification. VAT and Turkish-use risk should be reviewed before invoicing.
Short Summary
Foreign-client consulting income in Turkey depends on tax residence, business registration, service classification, client location, use abroad, invoice model and payment route. The 100% service export deduction is safest when the consulting falls within a listed eligible service and the foreign-use condition can be proven.
Consulting Classification
| Consulting type | Typical risk |
|---|---|
| Software implementation consulting | May be eligible if documented |
| Engineering consulting | May be eligible if used abroad |
| Data analytics consulting | May be eligible if output used abroad |
| Turkey market-entry consulting | High Turkish-use risk |
| General business advisory | Needs classification review |
Case Review
Send contract, service description, client country, target market, invoice draft and expected annual revenue.
Email: info@ozmconsultancy.com
Subject line: Foreign client consulting Turkey tax review
FAQ
Is consulting eligible for the 100% deduction?
Not automatically. The exact service must fit the legal categories and satisfy the foreign-use, invoice and payment conditions.
Is VAT separate?
Yes. VAT service export treatment should be reviewed separately from income tax or corporate tax deduction.
Durumunuzu Birlikte Değerlendirelim
Yabancı şirketle çalışma modeliniz, müşteri ülkesi, hizmet türü ve mevcut şirket yapınıza göre ilk riskleri görmek için iletişim sayfasından e-posta gönderin.
Doğrudan iletişim: info@ozmconsultancy.com | +90 216 352 29 61 | WhatsApp’tan yazın
Sources
- 100% service export deduction: https://evrenozmen.com.tr/turkey-100-percent-service-export-tax-deduction
- Foreign client invoice and VAT: https://evrenozmen.com.tr/foreign-client-invoice-turkey-vat
- Turkish Revenue Administration, Presidential Decision No. 11257: https://www.gib.gov.tr/duyuru-arsivi/guncel/17846_11257_sayili_cumhurbaskani_karari_resmi_gazetede_yayimlandi
About the author
- Evren Özmen is an Istanbul-based CPA / SMMM specializing in tax and accounting for remote workers, freelancers and professionals earning income from foreign clients. His practice has supported more than 1,000 remote-working taxpayers. Core topics include employee versus contractor classification, foreign-client invoicing, VAT exemption for exported services, service export deductions, sole proprietorship and limited company compliance. General information only; case-specific review is required before applying any tax position.
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