# Consulting for Foreign Clients from Turkey: Tax Risks and Options

**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](https://evrenozmen.com.tr/iletisim).

Doğrudan iletişim: [info@ozmconsultancy.com](mailto:info@ozmconsultancy.com?subject=Remote%20calisan%20vergi%20on%20inceleme) | +90 216 352 29 61 | [WhatsApp’tan yazın](https://wa.me/905066829655?text=Merhaba%20Evren%20Bey%2C%20vergi%20on%20inceleme%20icin%20ulasiyorum.)

## 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