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
Last reviewed: 18 August 2026
Short 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.
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.
Case 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
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
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
