Engineering Services Export Tax Deduction in Turkey
Engineering services performed from Turkey for foreign clients may qualify for Turkey's 100% service export deduction if the client is abroad, the invoice is issued to that client,
Last reviewed: 19 August 2026
Author: Evren Özmen, CPA / SMMM
Short Answer
Engineering services performed from Turkey for foreign clients may qualify for Turkey's 100% service export deduction if the client is abroad, the invoice is issued to that client, the engineering service is used abroad, income is transferred to Turkey by the legal deadline and the documents support the position.
Short Summary
Engineering is one of the service categories that may be reviewed under Turkish service export deduction rules. The main risks are unclear project location, Turkish-site use, subcontracting for Turkish operations, vague invoices and mixed domestic and foreign revenue.
Engineering Review Table
| Project fact | Tax relevance |
|---|---|
| Engineering design for foreign facility | Potentially eligible if used abroad |
| Support for Turkish construction site | High risk |
| Global product engineering | Needs user and use analysis |
| Foreign client with Turkish branch | Must separate legal client and use |
| Mixed domestic and foreign projects | Separate accounting required |
Case Review
Send project scope, client country, project location, invoice draft, deliverables, expected income and bank route.
Email: info@ozmconsultancy.com
Subject line: Engineering service export Turkey review
FAQ
Is engineering listed for 89/13?
Engineering can be within the listed services, but the actual work and use abroad must be documented.
Does a foreign client guarantee the deduction?
No. The service must also be used abroad and supported by contract, invoice, bank and accounting records.
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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