# Independent Contractor in Turkey for a Foreign Company: Tax Guide

**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.

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## 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](mailto:info@ozmconsultancy.com?subject=Turkey%20tax%20case%20review)

Include your residence position, days in Turkey, payer country, income model, annual income, invoice/payment flow and any contract or platform report.
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## 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

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## 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
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## 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