# Engineering Services Export Tax Deduction in Turkey

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

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## 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