Design Services Export Tax in Turkey: 100% Deduction Conditions
Design services provided from Turkey to foreign clients may be reviewed under the 100% service export deduction if the design work is an eligible service, the customer is abroad, t
Last reviewed: 19 August 2026
Author: Evren Özmen, CPA / SMMM
Short Answer
Design services provided from Turkey to foreign clients may be reviewed under the 100% service export deduction if the design work is an eligible service, the customer is abroad, the invoice is issued to that customer, the design is used abroad and the income is transferred to Turkey by the relevant deadline. General creative work should be classified carefully.
Short Summary
Designers in Turkey serving foreign clients should not assume every foreign payment is tax-free. The service export deduction depends on service classification, client residence, invoice consistency, foreign-use evidence, bank transfer timing and accounting records. VAT treatment is a separate issue.
Design Use Cases
| Case | Risk level |
|---|---|
| Product design for a foreign SaaS sold abroad | Lower if documentation is clear |
| UI/UX design for a foreign app with Turkish users | Needs foreign-use review |
| Branding for a Turkish-market launch | High VAT and deduction risk |
| Design agency subcontracting for foreign client | Contract and end-use must be clear |
Documents to Keep
- Design brief and contract
- Client country and legal identity
- Invoice description
- Screenshots or delivery records
- Evidence that the design supports foreign operations
- Bank transfer record
Case Review
Send design scope, client country, intended market, invoice draft, yearly income and payment route.
Email: info@ozmconsultancy.com
Subject line: Design service export Turkey review
FAQ
Are design services listed for the deduction?
Design can be within the listed service categories, but the exact activity and use abroad should be reviewed.
What if a foreign client uses the design in Turkey?
The deduction and VAT position may be at risk if the service is used for Turkish operations or Turkish market activity.
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
- Service used abroad test: https://evrenozmen.com.tr/service-used-abroad-test-turkey
- 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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