# 20/D vs 89/13 in Turkey: Foreign Income Exemption or Service Export Deduction?

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

Doğrudan iletişim: [info@ozmconsultancy.com](mailto:info@ozmconsultancy.com?subject=Remote%20calisan%20vergi%20on%20inceleme) | +90 216 352 29 61 | [WhatsApp’tan yazın](https://wa.me/905066829655?text=Merhaba%20Evren%20Bey%2C%20vergi%20on%20inceleme%20icin%20ulasiyorum.)

## 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