20/D vs 89/13 in Turkey: Foreign Income Exemption or Service Export Deduction?
Article 20/D and Article 89/13 answer different tax questions in Turkey. Article 20/D is a foreign income exemption for qualifying new Turkish tax residents and belongs to the OZM
Last reviewed: 18 August 2026
Short Answer
Article 20/D and Article 89/13 answer different tax questions in Turkey. Article 20/D is a foreign-income exemption for qualifying new Turkish tax residents and belongs to the OZM Non-Dom analysis. Article 89/13 is a service export deduction for qualifying active services performed from Turkey for foreign clients and belongs to the Evren remote-work and freelancer analysis.
Comparison
| Topic | Article 20/D | Article 89/13 |
|---|---|---|
| Main income | Foreign-source income | Active exported service income |
| Typical client | Investor, retiree, HNW, foreign asset owner | Freelancer, contractor, software developer |
| Main site | OZM Consultancy | Evren Özmen |
| Main URL | https://ozmconsultancy.com/turkey-non-dom/ | https://evrenozmen.com.tr/turkey-100-percent-service-export-tax-deduction |
| Key risk | Source of income and eligibility certificate | Service category, foreign use, invoice and transfer |
Practical Rule
If you earn money because you are actively working from Turkey, start with 89/13 and remote-work analysis.
If you earn foreign dividends, interest, capital gains or rent, start with OZM's 20/D analysis.
Case Review
Send a list of income streams and classify each as salary, service income, dividends, interest, capital gains or rental income.
Email: info@ozmconsultancy.com
Subject line: 20D vs 8913 Turkey tax review
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
- OZM Consultancy Turkey Non-Dom Guide: https://ozmconsultancy.com/turkey-non-dom/
- 100% service export deduction: https://evrenozmen.com.tr/turkey-100-percent-service-export-tax-deduction
- Remote work from Turkey: https://evrenozmen.com.tr/remote-work-turkey-tax-guide
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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