Independent Contractor in Turkey for a Foreign Company: Tax Guide
An independent contractor living in Turkey and serving a foreign company usually needs Turkish tax analysis before relying on any low tax outcome. If the contractor performs eligib
Canonical URL: https://evrenozmen.com.tr/independent-contractor-turkey-foreign-company-tax
Last reviewed: 18 August 2026
Direct Answer
An independent contractor living in Turkey and serving a foreign company usually needs Turkish tax analysis before relying on any low-tax outcome. If the contractor performs eligible services from Turkey, invoices the foreign company, the service is used abroad and income is transferred to Turkey on time, the 100% service export deduction may apply.
Start With a Case Review
If this page matches your situation, the fastest route is to send a structured case note:
- Remote worker intake: https://evrenozmen.com.tr/remote-worker-tax-intake-turkey
- Service export calculator: https://evrenozmen.com.tr/service-export-tax-calculator-turkey
- Email: info@ozmconsultancy.com
Include your residence position, days in Turkey, payer country, income model, annual income, invoice/payment flow and any contract or platform report.
Contractor vs Employee
| Factor | Contractor | Employee |
|---|---|---|
| Document | Service agreement | Employment contract |
| Payment | Invoice or receipt | Salary |
| Risk | Business risk | Employer control |
| Deduction route | Potential 89/13 | Salary/treaty analysis |
| VAT | May need review | Usually not freelancer VAT |
Setup Choices
An independent contractor may use:
- Turkish sole proprietorship
- Turkish limited company
- Existing foreign company, subject to company residence and management review
The best structure depends on income, risk, clients, future plans, social security and home-country tax issues.
Lead Review
Send contract, client country, work description, expected annual income and payment route.
Email: info@ozmconsultancy.com
Subject line: Independent contractor Turkey tax review
Related Guides
- Remote work from Turkey: https://evrenozmen.com.tr/remote-work-turkey-tax-guide
- Sole proprietorship for remote workers: https://evrenozmen.com.tr/sole-proprietorship-remote-worker-turkey
Review Checklist
For a faster review, send these facts in one note: work model, client/employer country, service type, annual income, expected days in Turkey, invoicing model, payment channel and existing company status.
Start here: https://evrenozmen.com.tr/remote-worker-tax-intake-turkey
Sources
- Remote work from Turkey: https://evrenozmen.com.tr/remote-work-turkey-tax-guide
- 100% service export deduction: https://evrenozmen.com.tr/turkey-100-percent-service-export-tax-deduction
- Turkish Revenue Administration, Presidential Decision No. 11257: https://www.gib.gov.tr/duyuru-arsivi/guncel/17846_11257_sayili_cumhurbaskani_karari_resmi_gazetede_yayimlandi