Meta description: Turkey's new Qualified Service Center law offers up to 100% corporate tax relief and salary exemptions for international groups. Here is everything you need to know.

Introduction

Turkey has long positioned itself as a bridge between Europe, the Middle East, and Central Asia. For years, however, the country lacked a dedicated legal framework that would allow multinational groups to consolidate their regional operations — finance, legal, HR, technology, and procurement — under a single Turkish entity with a competitive tax profile.

That gap is now closing. In May 2026, the Turkish Grand National Assembly introduced a legislative package that establishes the Qualified Service Center (Nitelikli Hizmet Merkezi) regime. The new framework is embedded in amendments to the Foreign Direct Investment Law No. 4875, the Corporate Tax Law No. 5520, and the Income Tax Law No. 193. Together, these amendments create a coherent incentive structure for multinational groups that want to use Turkey as a regional hub.

This guide explains what the Qualified Service Center regime is, which companies qualify, what tax advantages are available, how the setup process works, and what practical compliance obligations follow once the center is operational. It is written for CFOs, tax directors, and regional managers at international groups who are evaluating whether Turkey belongs in their organizational structure.

What Is a Qualified Service Center?

A Qualified Service Center (QSC) is a Turkish capital company established specifically to provide intra-group services to an international corporate family. Under the new legislation, a QSC must meet two structural requirements.

First, the international group it serves must be actively operating in at least three different countries. A group with entities only in Turkey and Germany, for example, would not qualify. The three-country threshold is designed to filter out bilateral arrangements and ensure the regime benefits genuinely multinational organizations.

Second, at least 80% of the QSC's annual gross revenue must come from affiliated companies or group entities located outside Turkey. This is a hard annual threshold, not a one-time test. A QSC that drifts toward serving domestic clients risks losing its status and the tax benefits attached to it.

The legislation lists the services a QSC may provide across two broad categories. The first covers management and advisory functions: financial advisory, strategic management consulting, risk management, cash and liquidity management, funding and debt transactions, investment and capital structure planning, budgeting, financial reporting and analysis, international accounting and compliance, audit, digital transformation and technology consulting, investment and data analytics, legal advisory, marketing, brand management, human resources, and training — plus coordination and management services related to all of the above.

The second category covers operational coordination: sales, after-sales support, technical support, research and development, outsourcing, testing of newly developed products, and laboratory services, again at the coordination and management level rather than direct execution.

Employees who directly perform these services — as distinct from support staff — are classified as Qualified Service Personnel (nitelikli hizmet personeli). This classification matters because the salary tax exemption discussed below applies specifically to this group.

The Tax Incentive Package

The QSC regime bundles three distinct tax incentives. Understanding each one separately is important because they apply at different levels — corporate, individual, and structural — and interact with each other in ways that affect total tax cost.

Corporate Tax Deduction on Foreign-Sourced Income

The most significant benefit is a deduction from taxable corporate income for profits earned exclusively from QSC activities and sourced from abroad. The deduction rate is 95% for QSCs operating outside the Istanbul Finance Center (IFC) zone. For QSCs that obtain a participant certificate and operate within the IFC, the rate rises to 100%.

To put this in concrete terms: a QSC outside the IFC earning TRY 100 million in qualifying foreign-sourced profit would include only TRY 5 million in its taxable base. At the current general corporate tax rate of 25%, that translates to a corporate tax liability of TRY 1.25 million rather than TRY 25 million. The effective tax rate on qualifying income is 1.25%.

A QSC inside the IFC achieves a 100% deduction, producing a zero corporate tax liability on qualifying income.

This deduction applies for twenty fiscal years from the year in which the QSC commences operations. The clock starts running from first activity, not from the date of registration or approval.

One important condition: the qualifying income must be transferred to Turkey by the deadline for filing the annual corporate tax return for the fiscal year in which it was earned. Income left offshore does not benefit from the deduction. This transfer requirement is both a compliance obligation and a macroeconomic policy choice — the regime is explicitly designed to bring foreign currency into Turkey, not simply to shelter profit in a low-tax jurisdiction.

Salary Income Tax Exemption for Qualified Personnel

The second incentive operates at the individual level. Qualified Service Personnel employed at a QSC benefit from an income tax exemption on their salaries up to three times the gross minimum wage, in addition to the general minimum wage exemption already available to all employees in Turkey under Article 23 of the Income Tax Law.

In practice, this means the total exempt salary band for a QSC employee outside the IFC is four times the gross minimum wage (the general exemption of one times, plus the QSC-specific exemption of three times). For a QSC located within the IFC, the QSC-specific exemption rises to five times, bringing the total exempt band to six times the gross minimum wage.

As of 2026, the gross minimum wage in Turkey is approximately TRY 22,104 per month. The exempt band for a QSC employee outside the IFC is therefore approximately TRY 88,416 per month in total (four times). For an IFC-based QSC, the exempt band reaches approximately TRY 132,624 per month (six times).

For international groups accustomed to high expatriate compensation costs in Turkey, this exemption can represent a material reduction in total employment cost, particularly for senior finance, legal, and technology professionals whose salaries sit within or close to these bands.

The legislation also confirms that salary documents falling within the exempt categories are exempt from stamp duty, adding a further, if modest, administrative benefit.

The President of Turkey is authorized to adjust the multipliers — downward to one or upward to double the current levels — giving the executive branch flexibility to recalibrate the incentive over time without requiring new legislation.

Interaction with the Domestic Minimum Corporate Tax

Turkey introduced a domestic minimum corporate tax in recent years, which sets a floor on effective tax rates regardless of deductions and exemptions. The May 2026 amendments explicitly exclude QSC income deductions from the base used to calculate the domestic minimum corporate tax. This means the QSC deduction genuinely reduces tax liability rather than being partially clawed back by the minimum tax mechanism. Groups that have encountered minimum tax complications with other Turkish incentives should note this carve-out carefully.

Eligibility Requirements in Detail

Setting up a QSC is not simply a matter of registration. The eligibility framework has several layered requirements that must be assessed before a group commits to the structure.

Group footprint. The parent group must demonstrate active operations in at least three countries. Dormant holding companies or shell entities in foreign jurisdictions are unlikely to satisfy this requirement. The implementing regulations — to be issued by the Ministry of Industry and Technology in consultation with the Ministry of Treasury and Finance and the Ministry of Trade — will presumably clarify what "active operations" means in practice. Until those regulations are published, a conservative interpretation is advisable.

Revenue composition. The 80% foreign-source revenue threshold must be met on an annual basis. Groups considering a QSC should model realistic revenue projections, taking into account the ramp-up period during which the center is building its client base within the group. A QSC that falls below 80% in a given year may lose its qualifying status for that year.

Corporate form. The QSC must be established as a capital company (sermaye şirketi) under Turkish law — meaning either a joint stock company (anonim şirket, A.Ş.) or a limited liability company (limited şirket, Ltd. Şti.). Branches of foreign companies do not qualify.

Income transfer. As noted above, qualifying income must be repatriated to Turkey by the corporate tax return filing deadline. This is an annual compliance obligation, not a one-time condition.

Personnel classification. The salary exemption applies only to Qualified Service Personnel — those directly performing the listed services, excluding support staff. Groups should establish clear internal policies defining which roles fall within this classification and ensure payroll systems reflect the distinction accurately.

How to Establish a Qualified Service Center

The formal approval process will be governed by implementing regulations not yet published as of the date of this article. Based on the statutory text, the following steps outline the likely pathway.

Step 1: Assess group eligibility. Before any Turkish entity is established or restructured, the group should conduct a thorough eligibility analysis. This means documenting the three-country operational footprint, modeling projected revenue to verify the 80% threshold is achievable, and identifying which services will be provided and by which personnel.

Step 2: Establish or designate the Turkish entity. If the group does not already have a suitable Turkish capital company, one must be incorporated. Groups with existing Turkish subsidiaries should evaluate whether restructuring an existing entity is more efficient than establishing a new one. Intercompany agreements governing the scope of services, pricing, and billing currency will need to be drafted or revised at this stage.

Step 3: Apply for QSC status. The application will be submitted to the Ministry of Industry and Technology. Based on analogous regimes (such as the IFC participant certificate process), the application will likely require documentation of the group's international structure, a description of the services to be provided from Turkey, financial projections demonstrating the 80% foreign-source revenue commitment, and information on planned staffing.

Step 4: Consider IFC participation. Groups seeking the 100% corporate tax deduction and the six-times salary exemption band should separately evaluate whether to obtain an IFC participant certificate. The IFC is located in Istanbul's Ataşehir financial district. Physical presence in the IFC zone is required for the enhanced rates. For groups planning an Istanbul-based operation regardless, this additional step is likely worth pursuing given the marginal difference in benefit.

Step 5: Implement compliance infrastructure. Once operational, the QSC must maintain systems capable of tracking revenue by source (domestic versus foreign), classifying employees correctly for payroll tax purposes, and ensuring annual income transfer to Turkey before the corporate tax filing deadline. Transfer pricing documentation will also be essential given the intra-group nature of the services.

Transfer Pricing Considerations

A QSC is by definition an intra-group service provider. Every invoice it issues to affiliated companies outside Turkey is a related-party transaction subject to Turkey's transfer pricing rules under Article 13 of the Corporate Tax Law.

This has two practical implications. First, the pricing of QSC services must reflect the arm's length standard. Underpricing services to shift profit out of Turkey, or overpricing them to inflate the QSC's revenue base, both carry transfer pricing risk. Second, the QSC will need to maintain contemporaneous transfer pricing documentation — including a local file and potentially a master file depending on the group's global revenue — to support its pricing in the event of a tax audit.

Groups that operate shared service centers in other jurisdictions (Luxembourg, Ireland, the Netherlands, Singapore) will find the transfer pricing framework familiar. The Turkish rules broadly follow the OECD Guidelines, and Turkey is an OECD member. The most common pricing methods for intra-group services — cost-plus and the comparable uncontrolled price method — are accepted by the Turkish Revenue Administration.

One nuance worth noting: the 80% foreign-source revenue test and the income transfer requirement create a documentation trail that the Turkish Revenue Administration can use to verify QSC compliance. Groups should treat transfer pricing documentation not merely as a compliance formality but as an integral part of their QSC risk management framework.

Comparison with Existing Turkish Incentive Regimes

The QSC regime sits alongside several other Turkish tax incentive frameworks. Understanding how it differs helps groups determine whether the QSC structure is the right fit or whether an alternative — or a combination — better serves their needs.

Istanbul Finance Center (IFC). The IFC regime, established under Law No. 7412, targets financial institutions and offers a 100% corporate tax deduction on income from financial service exports, with a deadline extended to 2047 under the May 2026 amendments. The QSC regime complements the IFC by covering non-financial service centers. A group providing financial services can pursue IFC status; one providing management, legal, HR, or technology services should pursue QSC status. Groups providing both may qualify for both.

Technology Development Zones (Teknoparklar). Technopark companies benefit from corporate tax exemptions on software and R&D income and payroll tax exemptions for R&D personnel. The QSC regime is broader in scope but more narrowly focused on intra-group service export. A technology subsidiary conducting genuine R&D may be better served by Technopark status; a regional coordination hub providing technology advisory services across the group is a more natural QSC candidate.

Export-Oriented Corporate Tax Reduction. The May 2026 package also reduces the corporate tax rate to 9% for manufacturers that export their own products and to 14% for other exporting companies. This is a rate reduction, not a deduction, and applies to goods exporters rather than service exporters. A QSC providing services is not a goods exporter and would not benefit from this provision.

Common Structuring Mistakes to Avoid

Based on experience with analogous regimes in other jurisdictions and the Turkish incentive landscape, several structuring errors are predictable.

Underestimating the 80% threshold. Groups sometimes establish a QSC intending to use it primarily for foreign-group services but gradually allow domestic clients to erode the revenue composition. Annual monitoring is essential. If the threshold is at risk of being breached, corrective action — restructuring the domestic revenue stream into a separate entity, for example — must be taken before year-end.

Misclassifying support personnel. The salary exemption applies to Qualified Service Personnel, not to all employees. Including administrative staff, office managers, or IT support employees in the exempt payroll category creates payroll tax exposure. A clear written policy defining which roles qualify, reviewed annually and updated when job functions change, is a basic compliance requirement.

Failing to transfer income on time. The corporate tax deduction is conditional on annual income transfer to Turkey by the filing deadline. Groups accustomed to managing intra-group cash flows on a quarterly or annual basis may inadvertently miss this deadline. Cash management policies should explicitly address QSC income repatriation as a tax compliance trigger.

Assuming implementing regulations will mirror the statutory text. The statute provides the framework; the implementing regulations will supply the operational detail. Until the Ministry of Industry and Technology publishes its regulations, certain eligibility criteria and procedural requirements remain uncertain. Groups should not finalize structuring decisions based solely on the statutory text. Engaging Turkish tax counsel to monitor and interpret the regulations as they are issued is prudent.

Neglecting transfer pricing from day one. Transfer pricing documentation is not an audit response — it is a prospective planning tool. Groups that begin QSC operations without a documented pricing policy and intercompany agreement framework face significant remediation costs if audited.

Practical Timeline for Implementation

While the implementing regulations are pending, groups can use the interval productively. A realistic implementation timeline for a group starting today looks roughly as follows.

During the first one to two months, the group should conduct its eligibility assessment, model revenue projections, and decide on the optimal entity structure (new incorporation versus restructuring of an existing entity). Intra-group service agreements should be drafted in parallel.

In months two through four, the Turkish entity should be incorporated or restructured, the application for QSC status prepared, and — if IFC participation is being considered — the IFC application initiated. Transfer pricing documentation should be in draft form by the end of this phase.

From month four onward, assuming regulatory approval is obtained, the QSC can commence operations. Payroll systems should be configured to apply the correct exemption tiers, the income transfer mechanism should be in place, and the compliance calendar should flag the annual transfer pricing review and corporate tax filing deadlines.

The actual timeline will depend significantly on when the Ministry of Industry and Technology publishes implementing regulations. Groups that have completed their preparatory work will be positioned to move quickly once the regulatory framework is clear.

Conclusion

The Qualified Service Center regime represents a structurally significant development in Turkey's approach to attracting international business. The combination of a near-zero effective corporate tax rate on qualifying income, meaningful salary tax relief for senior personnel, and explicit exclusion from the domestic minimum tax creates a framework that is genuinely competitive with established regional hub jurisdictions.

For international groups with operations spanning multiple countries, the question is no longer whether Turkey has the legal tools to support a regional service center — it does. The question is whether a given group's operational footprint, service mix, and revenue profile align with the eligibility requirements and whether the compliance infrastructure can be built efficiently.

The answers to those questions require analysis that is specific to each group's structure. Generalized conclusions drawn from the statutory text are not a substitute for a transaction-specific assessment.

For expert guidance on structuring a Qualified Service Center in Turkey, analyzing eligibility, preparing the application, and building a transfer pricing framework that will withstand scrutiny, contact OZM Consultancy. Our team advises international groups on Turkish tax law and cross-border structuring from Istanbul.

This article reflects the legislative text of the draft law submitted to the Turkish Grand National Assembly in May 2026. Implementing regulations governing the Qualified Service Center regime had not been published as of the date of this article. All figures and thresholds are subject to change. This article does not constitute legal or tax advice. Readers should obtain professional advice specific to their circumstances before making structuring decisions.

You may also want to read:

• Turkey's New Foreign Income Tax Exemption: A Guide for Relocating Professionals and Digital Nomads

• Istanbul Finance Center: Tax Benefits for Financial Institutions Explained

• Transfer Pricing Rules in Turkey: What International Groups Need to Know

Shakira just won a €55 million tax refund from the Spanish tax authorities.

For digital nomads, remote workers, entrepreneurs, and high-net-worth individuals who spend time in multiple countries, this is more than celebrity news.

It is one of the most powerful real-world examples of a fundamental international tax principle:

Your tax residency status can determine whether you owe millions—or nothing at all.

A Spanish court ruled that Shakira was not a Spanish tax resident in 2011 because the authorities failed to prove that she spent at least 183 days in Spain that year. As a result, Spain was ordered to refund approximately €55 million plus interest.

For anyone considering relocating to Turkey, Spain, Portugal, or any other jurisdiction, the Shakira case offers a crucial lesson.

Why This Case Matters for Remote Workers and Global Entrepreneurs

Many people assume that tax residency is simple:

• Stay less than 183 days = no tax.

• Stay more than 183 days = full tax.

In practice, the analysis is far more nuanced.

The Shakira case illustrates that:

• Tax authorities must prove residency.

• Physical presence records are critical.

• Day counting can determine multi-million-dollar outcomes.

• Tax treaties may override domestic rules.

• Residency disputes can take years.

If you earn income from:

• Software development

• Consulting

• Marketing services

• Online businesses

• Investment portfolios

• Royalties

• Subscription apps

then understanding residency is essential.

What Happened in the Shakira Tax Case?

Spanish tax authorities claimed that Shakira became a tax resident of Spain in 2011 and therefore owed Spanish income tax on her worldwide income.

The court disagreed.

The Key Finding

The court determined that Shakira spent only 163 days in Spain during 2011.

Because this was below the 183-day threshold, the court concluded that the tax authority had not established Spanish tax residency.

Financial Consequences

Spain was ordered to refund approximately:

• €24 million in income tax

• €25 million in penalties

• Additional interest

Total repayment: roughly €55 million.

The 183-Day Rule Explained

The 183-day rule is widely used to determine whether an individual becomes tax resident in a country.

However, several important caveats apply.

Basic Concept

If you spend more than 183 days in a country during a relevant period, that country may treat you as a tax resident.

As a tax resident, you are typically taxed on worldwide income.

Common Misunderstandings

The 183-day rule:

• Is not universal in application.

• May be calculated differently depending on local law.

• Does not automatically override treaty protections.

• Is not the only factor considered.

Countries may also examine:

• Permanent home

• Center of vital interests

• Family location

• Business management

• Economic connections

• Habitual abode

Why the Burden of Proof Matters

The Shakira decision highlights an important legal principle:

The tax authority must substantiate its claim.

Authorities often rely on:

• Passport stamps

• Airline records

• Mobile phone data

• Credit card transactions

• Utility bills

• Social media posts

• Witness statements

Taxpayers who maintain detailed records are in a much stronger position.

Tax Residency Is About More Than Day Counting

A person may become tax resident even if they spend fewer than 183 days in a country.

For example, if:

• Their spouse and children live there,

• They own and occupy a permanent home,

• Their principal business is effectively managed there,

• Their economic and personal interests are concentrated there.

This is especially relevant for globally mobile founders.

What This Means for Digital Nomads

Digital nomads frequently assume they can avoid taxation by moving between countries.

In reality, they may become tax resident if they:

• Stay too long,

• Establish strong personal ties,

• Create a habitual abode,

• Manage their businesses from one jurisdiction.

The Shakira case demonstrates that precise documentation matters.

Lessons for Entrepreneurs Considering Turkey

Turkey has become increasingly attractive for international professionals due to:

• Competitive living costs,

• Strategic location,

• Strong infrastructure,

• Service export tax incentives,

• Potential future non-dom style rules.

Current Tax Advantages in Turkey

Turkey currently offers a powerful incentive for qualifying service exports.

Under Income Tax Law Article 89/13 and Corporate Tax Law Article 10/ğ, qualifying service exporters may deduct 100% of eligible profits derived from certain services provided to customers abroad.

Typical qualifying activities include:

• Software development

• Data analytics

• Accounting and bookkeeping

• Product testing

• Certification

• Call center services

• Design and engineering

In many cases, this can reduce effective Turkish income taxation dramatically, subject to compliance with statutory requirements.

Proposed 20-Year Foreign Income Exemption

Turkey is also discussing a draft regime (commonly referenced as Article 20/D) that could exempt certain foreign-source passive income for up to 20 years for new Turkish tax residents.

If enacted, this could make Turkey highly attractive to:

• Investors

• Family offices

• Retirees

• International entrepreneurs with investment income

The proposal remains at the legislative stage and has not yet become law.

How the Shakira Case Applies to Turkey

Suppose you:

• Work remotely for foreign clients,

• Spend substantial time in Turkey,

• Earn consulting or software income,

• Maintain financial ties abroad.

The key questions include:

1. Are you a Turkish tax resident?

2. Does a tax treaty apply?

3. Does your income qualify for Turkish incentives?

4. Are you documenting your days accurately?

5. Is your foreign company effectively managed from Turkey?

These questions can materially affect your tax exposure.

Real-World Example

A software consultant earns:

• USD 300,000 annually from U.S. clients.

If structured properly in Turkey:

• Revenue may qualify for the 100% service export deduction.

• VAT may be zero-rated as an export of services.

• Effective taxation may be significantly reduced.

However, if residency or compliance issues are mishandled, substantial tax assessments may arise.

Practical Documentation Checklist

To defend your residency position, retain:

• Passport copies

• Entry and exit records

• Airline tickets

• Lease agreements

• Utility bills

• Bank statements

• Employment contracts

• Client agreements

• Tax residency certificates

These records can be decisive during an audit.

Common Mistakes

Assuming 183 Days Is the Only Rule

Residence may arise based on broader facts and circumstances.

Ignoring Tax Treaties

Treaties often contain tie-breaker provisions.

Managing a Foreign Company From Turkey

This may create corporate tax consequences.

Failing to Transfer Export Proceeds Properly

Incentives may require payment to be remitted to Turkey.

Poor Recordkeeping

Without evidence, defending your position becomes difficult.

The Cost of Getting It Wrong

The Shakira dispute involved:

• Eight years of litigation,

• Significant reputational impact,

• Tens of millions of euros,

• Prolonged uncertainty.

Most taxpayers face smaller amounts, but the underlying principles are identical.

Frequently Asked Questions

Does staying fewer than 183 days guarantee no tax?

No. Other residency criteria may still apply.

Can I work remotely from Turkey and benefit from tax incentives?

Potentially yes, depending on the nature of your services and compliance.

Are foreign clients from Asia or the U.S. eligible?

Generally, yes, provided the statutory conditions are met.

Is the proposed 20-year exemption currently law?

No. It remains a draft proposal.

Can tax authorities challenge my residency position?

Yes. Detailed records and proper structuring are essential.

Strategic Takeaway

The Shakira case underscores a universal truth in international taxation:

Tax residency is a legal determination based on evidence, not assumptions.

A difference of just 20 days resulted in a €55 million refund.

For remote workers and international entrepreneurs, the stakes may be lower, but the principle is exactly the same.

How OZM Consultancy Can Help

OZM Consultancy advises international entrepreneurs, digital nomads, and foreign investors on:

• Tax residency analysis

• Company formation in Turkey

• Service export incentives

• Cross-border tax planning

• Compliance and bookkeeping

• Double tax treaty interpretation

If you are considering relocating to Turkey or optimizing your international tax structure, a properly designed plan can prevent costly mistakes.

info@ozmconsultancy.com

Final Thought

Shakira’s victory is not merely celebrity gossip.

It is a reminder that in international taxation, facts matter, records matter, and a well-structured tax position can save enormous amounts of money.

For globally mobile professionals, understanding residency rules before relocating is one of the most important financial decisions you can make.

Asgari Kurumlar Vergisi düzenlemesinden sonra boşuna vergi Ödememek için en mantıklı Yol Ne?

Bir şirket türü seçmek sonra da biraz atalet biraz da inattan ne olursa olsun şirketin türünü değiştirmemek veya farklı türde bir şirket kurmamak bence bazen biraz zorlama ve boşuna inat edilecek bir konu olabiliyor.

Evren Özmen-Cpa İstanbul — Mali Müşavir — Özmen Danışmanlık Mali Müşavirlik-Ataşehir | LinkedIn
We provide accounting and finance function outsourcing services to small and medium size companies, start-up, fast…www.linkedin.com

Yani şartlar değişince fikirlerin de değişmesi çok normal

Valla biz Ant içtik limited şirket kalacağız ve boşuna vergi ödeyeceğiz veya teknoparkta doğduk burada öleceğiz de olabilir :)

1-Şirketinizin kuruluş tarihi 3 yıldan eski mi?

2-Yurt dışına yazılım, mühendislik, tasarım vb. hizmetler veriyor ve %100 kazanç istisnasından faydalanıyor musunuz?

3-Şirketinizin türü anonim veya limited şirket mi?

Yukarıdaki üç sorunun da cevabı evet ise yeni vergisel düzenlemeler nedeni ile beklediğinizden fazla vergi ödeyebilirsiniz.

Nedir Konu ?

Asgari Kurumlar Vergisi ismi verilen bir düzenleme mevcut. Detayına girip sizi sıkmayacağım ama yukarıdaki şirketler eğer şirket türünü değiştirmezler ise %100 yurt dışı yazılım vergi avantajları olsa da gelir ve giderleri arasındaki fark üzerinden %10 vergi ödemeleri gerekecek.

Örnek olarak; aşağıdaki senaryoda eğer yurtiçi asgari kurumlar vergisi düzenlemesi olmasaydı hiç vergi ödemeyecektiniz, bu düzenleme nedeni ile 800.000 TL ödeyeceksiniz.

Şöyle;

• 2026 Yılının ilk 3 ayında 10.000.000 TL yurtdışına yazılım hizmeti sattınız diyelim.

• Bu 3 ayda da 2.000.000 TL gideriniz oldu.

• Normalde yurtdışına yazılım satışı yaptığınız için %100 kazanç istisnası hakkınız var ve bir kurumlar vergisi ödemenize gerek bulunmuyor.

• Ama yurtiçi asgari kurumlar vergisi düzenlemesine göre 10 milyon- 2 milyon=8.000.000 TL’nin %10'unu ödemeniz lazım. O da 800.000 TL ediyor.

Asgari yurtiçi kurumlar vergisi düzenlemesi yüzünden yurtdışına çalışıp %100 kazanç istisnasından faydalanılsa bile sıfır vergi ödeme imkanı kayboluyor.

Asgari Kurumlar vergisi düzenlemesi yıllık değil her 3 ayda bir geçici vergilerde ödeniyor. Yani bu ay 18'inde ödendi mesela

bu arada teknoparklarda asgari kurumlar vergisi düzenlemesi yok ama yurt dışına fatura kesen bir teknopark firması iseniz ve çok çalışanınız da yoksa artık o kadar evrak kürek işini çekmenize de gerek yok.

Peki Ne Yapmak Lazım?

1-Yeni limited veya anonim şirket kurulabilir. Çünkü yeni kurulan şirketler 3 yıl bu düzenlemeden muaf ama limited anonim şirketlerde şirketten para çekerken vergi ödeme derdi var.

2-Veya şahıs şirketine dönülebilir veya şahıs şirketi kurularak operasyon bu tarafa kaydırılabilir. Çünkü şahıs firmalarında asgari kurumlar vergisi diye bir düzenleme yok:)

Sonuç olarak; ilk başta düzenleme sizin şirketleri ilgilendiriyor mu onu netleştirip sonra ne yapılacağına karar vermeniz gerekiyor.

Görüşmek üzere 👋

Biz önemli konuları, ödeme son günlerini, hazırladığımız e-kitapçıkları vb. şeyleri mailchimp/beehiiv üzerinden listemizdekilere ve hizmet verdiğimiz mükelleflerimize mail gönderiyoruz.

İsterseniz bize mail gönderirseniz sizi de o listeye ekleriz veya sayfanın sonunda yer alan forma mail adresinizi de yazabilirsiniz.

Özmen **Müşavirlik-**info@ozmconsultancy.com

Remote Çalışanların Vergisel Yükümlülükleri Nelerdir ? (E-Rehber)
Yurtdışına Freelance Çalışırken Bilmeniz Gereken Vergisel Konular- Freelance Çalışanlar Şirket Kurmak Zorunda Mı?medium.com

Foreign entrepreneurs frequently establish a U.S. limited liability company (LLC) to enter the American market, sign contracts with U.S. customers, open bank accounts, or support immigration strategies such as the L-1 visa.

Many assume that if the company has minimal activity, no employees, and only a few transactions, federal tax compliance will be straightforward.

Unfortunately, this assumption is often incorrect.

Even a dormant or lightly used U.S. LLC owned by a non-U.S. person may be required to file one of the most heavily penalized informational returns in the U.S. tax system: IRS Form 5472, together with a pro forma Form 1120.

Failure to file can result in a penalty of $25,000 per year.

This guide explains:

• Who must file Form 5472;

• What constitutes a reportable transaction;

• Why disregarded LLCs are still subject to filing;

• Required documentation;

• Common mistakes;

• Penalties; and

• How to determine whether a basic compliance package is sufficient.

What Is Form 5472?

Internal Revenue Service Form 5472 is an information return used to disclose transactions between a U.S. reporting entity and its foreign related parties.

The purpose of the form is to provide the IRS with transparency regarding:

• Capital contributions;

• Loans;

• Reimbursements;

• Service fees;

• Management charges;

• Product purchases;

• Other intercompany transfers.

Although the form does not itself calculate tax, it is a mandatory disclosure return.

Why Foreign-Owned Single-Member LLCs Must File

A single-member LLC is generally treated as a disregarded entity for U.S. federal income tax purposes.

This means the LLC is ignored for income tax classification.

However, Treasury Regulations require a foreign-owned disregarded entity to be treated as a separate entity solely for purposes of filing Form 5472.

Accordingly, the filing obligation applies even when:

• The LLC earned no profit;

• The LLC had no employees;

• The LLC had no U.S. income tax liability;

• The company only received owner funding;

• Activity was minimal.

Who Is Required to File?

Form 5472 is generally required when:

1. A U.S. LLC exists;

2. The LLC has one owner;

3. The owner is a foreign individual or foreign company;

4. The LLC is treated as a disregarded entity; and

5. At least one reportable transaction occurred.

If these conditions are met, filing is typically mandatory.

Typical Structures Subject to Form 5472

Common examples include:

• A foreign holding company owning a Texas LLC;

• A non-U.S. individual owning a Delaware LLC;

• An international SaaS business using a Wyoming LLC;

• A foreign manufacturing company opening a Florida subsidiary;

• A consulting business establishing a U.S. presence for visa purposes.

The owner’s country of residence is generally irrelevant to the filing obligation.

What Is a Reportable Transaction?

The IRS defines reportable transactions broadly.

In practice, almost every foreign-owned LLC has at least one reportable transaction.

Common Examples

Even the first transfer used to fund formation costs can trigger the filing requirement.

What Is a Pro Forma Form 1120?

Internal Revenue Service requires Form 5472 to be attached to a simplified corporate return known as a pro forma Form 1120.

This is not a full tax return.

It usually includes:

• Company name;

• Address;

• EIN;

• Basic identifying information;

• Signature.

The primary purpose is to serve as the cover form for Form 5472.

Filing Deadline for 2025 Returns

For entities operating on a calendar year basis, the filing deadline is generally:

April 15, 2026

If an extension was filed, the deadline is typically extended to:

October 15, 2026

If the extension is already in place, the forms must still be completed and filed by the extended due date.

Penalty for Failure to File

The penalty for failing to file Form 5472, or filing an incomplete or inaccurate return, is:

$25,000 per tax year

Additional penalties may apply if the return is not corrected after IRS notification.

This penalty applies even if:

• There was no taxable income;

• There was no federal tax due;

• The company was essentially inactive.

Does Minimal Activity Eliminate the Requirement?

No.

Many foreign entrepreneurs believe that because their LLC had only a few transactions, filing is unnecessary.

This is incorrect.

If the company received owner funding, paid expenses, or conducted any related-party transaction, filing is generally required.

State Compliance Does Not Replace Federal Filing

Registered agents and incorporation providers often handle:

• Annual reports;

• Registered agent services;

• State franchise tax filings.

These services do not normally include federal Form 5472 compliance.

State filings and federal reporting are separate obligations.

Required Documents for Preparation

A tax professional will usually request:

• Certificate of Formation;

• EIN confirmation;

• Operating Agreement;

• Ownership details;

• Parent company registration documents (if applicable);

• Bank statements;

• Accounting records;

• Description of transactions;

• Copy of extension filing.

Basic Package: When Is It Appropriate?

A basic filing package is generally suitable when:

• The LLC has limited activity;

• Only a few transactions occurred;

• There are no employees;

• No inventory is maintained;

• No complex transfer pricing issues exist.

Typical services include:

• Review of ownership structure;

• Analysis of related-party transactions;

• Preparation of Form 5472;

• Preparation of pro forma Form 1120;

• Filing instructions.

When a More Advanced Review May Be Needed

Additional analysis may be necessary when the LLC:

• Maintains inventory;

• Has employees or contractors;

• Conducts significant U.S. sales;

• Pays substantial management fees;

• Engages in complex cross-border arrangements;

• Has permanent establishment considerations.

Form 5472 and L-1 Visa Structures

Many entrepreneurs establish a U.S. company as part of an U.S. Citizenship and Immigration Services L-1 visa strategy.

In these cases, accurate tax compliance is particularly important because:

• Immigration counsel may review tax filings;

• Good standing supports visa credibility;

• Penalties can create administrative complications.

Proper reporting strengthens the overall corporate structure.

Common Mistakes

Assuming No Filing Is Needed Because There Is No Profit

The filing obligation is independent of taxable income.

Ignoring Capital Contributions

Initial funding is a reportable transaction.

Confusing State and Federal Compliance

State annual reports do not satisfy IRS requirements.

Omitting Supporting Documentation

Incomplete records can lead to inaccurate reporting.

Using Preparers Without International Tax Experience

Cross-border reporting rules require specialized knowledge.

Frequently Asked Questions

Does an inactive LLC need to file?

Yes, if there was any reportable transaction, including initial capitalization.

What if the owner paid expenses personally?

These payments are typically reportable.

Is tax due with Form 5472?

Not necessarily. The form is primarily informational.

Must the form be filed every year?

Yes, if the filing criteria continue to be met.

Can a registered agent prepare the return?

Most registered agents do not provide this service.

Why Professional Assistance Is Important

Although Form 5472 appears simple, errors can be costly.

Professional assistance helps ensure:

• Correct transaction classification;

• Complete disclosure;

• Proper attachment to Form 1120;

• Timely filing;

• Reduced penalty risk.

Given the $25,000 penalty, specialized preparation is usually prudent.

Who Commonly Needs This Filing?

This filing obligation frequently applies to:

• Foreign consultants serving U.S. clients;

• SaaS and software businesses;

• Import and distribution companies;

• Medical device businesses;

• E-commerce entrepreneurs;

• Holding companies;

• Visa-related U.S. subsidiaries.

Conclusion

A foreign-owned U.S. LLC may appear to be a simple entity, especially when activity is limited. However, Form 5472 and the accompanying pro forma Form 1120 are critical federal filing requirements.

The obligation applies regardless of profitability, and the penalties for non-compliance are substantial.

If your U.S. LLC is wholly owned by a non-U.S. person or company, it is essential to determine whether Form 5472 must be filed before the deadline.

Need Help with Form 5472?

OZM Consultancy assists international entrepreneurs with:

• Form 5472 preparation;

• Pro forma Form 1120;

• Cross-border tax compliance;

• Foreign-owned LLC reporting.

If you have formed a U.S. LLC and are unsure whether a basic package is sufficient, professional review can help ensure full compliance and avoid costly IRS penalties.

info@ozmconsultancy.com

Malta and Cyprus get all the attention. But Turkey offers a structural tax advantage that most advisors never mention.

1. The Non-Dom Landscape Is Shifting — And the Options Are Narrowing

The high-net-worth investor who was managing their global tax exposure through a well-structured non-dom arrangement is facing a materially different environment in 2025 than they were in 2021. The old playbook — UK non-dom status, Portugal NHR, Cyprus as a backup — has been largely dismantled or restricted. What remains is more expensive, more conditional, and under increasing pressure from both domestic politics and OECD-level tax alignment.

The sequence of closures is instructive:

United Kingdom. The non-domicile regime — one of the most established tax planning tools for internationally mobile HNW individuals — was abolished effective April 2025. Individuals who had structured their affairs around remittance-basis taxation for years are now subject to worldwide taxation once they exceed four years of UK residence.

Portugal NHR. The Non-Habitual Resident regime, which offered ten years of favorable treatment on foreign-sourced income and attracted tens of thousands of affluent expatriates to Lisbon and Porto, was replaced at the end of 2023 by the much narrower IFICI scheme. The new program is restricted to scientists, tech workers, and startup founders. Passive investors, consultants drawing foreign dividends, and general entrepreneurs are excluded.

Cyprus. Long the preferred jurisdiction for Malta-Cyprus holding and residency combinations, Cyprus raised its corporate tax rate to 15% in 2026 in response to the OECD Pillar Two global minimum tax framework. The economics of the structure have changed.

Malta. Malta's non-dom regime remains intact, but it now operates in a more competitive and scrutinized environment. The minimum annual tax of EUR 5,000 under the standard Res Non-Dom regime is low in isolation, but combined with the complexity and cost of establishing genuine Maltese substance, the all-in cost is higher than it appears on paper.

The direction of travel is clear. Jurisdictions that built competitive advantages on generous personal tax regimes are either eliminating them outright or restricting them under EU pressure and domestic political constraints. The investor who relies on a single-jurisdiction non-dom structure today is exposed to a risk they may not have adequately priced.

Against this backdrop, Turkey has not featured prominently in the mainstream non-dom conversation. That is a structural gap in how the market has been educated — and it represents a genuine opportunity for investors who are willing to look past the superficial perception of Turkey as a high-risk, emerging-market destination.

2. Why Turkey Is Not on the Shortlist — Yet

When international tax advisors and residency consultants assemble their comparison tables of non-dom jurisdictions, Turkey is almost never included. The reasons are partly historical, partly perceptual, and partly a function of where advisory expertise is concentrated. It is worth being direct about what those reasons are, and whether they hold up under scrutiny.

The Perception Problem

Turkey is associated in Western financial media with currency volatility, inflation, and political uncertainty. These are real considerations, and any serious investor needs to account for them. However, they are largely irrelevant to the tax structuring question. The lira's depreciation does not affect the legal framework governing corporate tax exemptions, double taxation treaty networks, or the treatment of foreign-sourced income in Turkish holding structures. The economic environment and the legal framework are separate analytical questions, and conflating them produces poor decision-making.

The Advisory Gap

The international tax advisory market has built its content, its SEO, and its referral networks around a small set of jurisdictions: Malta, Cyprus, Portugal, UAE, Singapore. These are the countries that firms have invested in understanding, where they have partners on the ground, and where their standard client profiles have historically settled. Turkey has not been part of that ecosystem because it has not been actively marketed to the HNW international audience — not because it lacks the structural features that make a jurisdiction interesting for tax planning.

What Is Actually Valid

There are legitimate considerations that make Turkey a more complex environment than Malta or UAE for certain investor profiles. Turkish corporate law is more bureaucratically demanding than Cyprus. The language barrier is real for investors who do not have Turkish advisors. Currency risk requires active management if the investor has significant Turkish-lira-denominated costs. And Turkey's political environment introduces a level of regulatory uncertainty that is lower in EU member states.

These are costs that need to be measured against the benefits. For many HNW investor profiles — particularly those with business interests in the Middle East, Central Asia, or Eastern Europe, or those looking to structure a regional holding company — those costs are substantially outweighed by what Turkey actually offers.

3. What Turkey Actually Offers: The Structural Tax Framework

Turkey's appeal for HNW investors is not based on a formal non-domicile regime. It is based on a combination of treaty network depth, corporate tax exemptions, and specialist incentive zones that, when structured correctly, produce outcomes that are competitive with — and in some cases superior to — what the traditional non-dom jurisdictions offer.

A. Double Taxation Treaty Network: 85+ Countries

Turkey has signed double taxation treaties with over 85 countries — one of the more extensive treaty networks among emerging-market jurisdictions. This network includes the United States, Germany, the United Kingdom, the Netherlands, Switzerland, the UAE, Saudi Arabia, and most EU member states. These treaties are not simply defensive tools. They are the legal mechanism through which dividend withholding taxes are reduced, capital gains treatment is clarified, and income characterization disputes are resolved.

Under many of Turkey's treaties, the standard 15% withholding tax on dividends distributed to foreign shareholders is reduced significantly for qualifying investors. The Austria and Ireland treaties reduce the rate to 5% for corporate shareholders with a minimum 25% participation. Saudi Arabia and UAE treaties provide 5% rates under equivalent qualifying conditions. For investors holding Turkish equities or operating a Turkish subsidiary, the treaty network determines the actual cost of repatriating profits — and that cost is often materially lower than the headline rate suggests.

B. Participation Exemption on Foreign Dividends

One of the most significant and underappreciated features of Turkish corporate tax law is the participation exemption on foreign-sourced dividends. A Turkish holding company that owns at least 10% of a foreign subsidiary for at least one year may receive dividends from that subsidiary fully exempt from Turkish corporate tax — provided that the foreign subsidiary is subject to corporate taxation of at least 15% in its home jurisdiction and the dividends are remitted to Turkey by the corporate tax filing deadline.

For investors who are building a multi-jurisdictional corporate structure and need a holding company that can aggregate dividends from operating subsidiaries in multiple countries, this exemption creates genuine tax efficiency. The holding company collects dividends from, say, a German GmbH, a Dutch BV, and an Irish limited company — and none of those dividend flows triggers Turkish corporate tax at the holding level. The Turkish company then distributes to its ultimate shareholder, subject to the 15% withholding tax that is further reduced under the relevant bilateral treaty.

This is structurally comparable to what an experienced practitioner would design using a Luxembourg SOPARFI or a Dutch holding company — but at a significantly lower administrative and capital cost.

C. Capital Gains Exemption on Share Sales

A Turkish company that holds shares in a foreign company with at least 10% participation, maintained for at least two years, may dispose of that shareholding and claim a 75% exemption on the capital gain arising. For investors who are actively managing a portfolio of equity stakes in operating businesses, this exemption materially changes the economics of the exit. A EUR 10 million gain on a qualifying share sale results in a taxable base of EUR 2.5 million — against which the corporate tax applies — rather than the full amount.

D. Free Trade Zones: Corporate Tax Exemption on Export Revenue

Turkey operates 18 active free trade zones, located in Istanbul, Izmir (Aegean Free Zone), Mersin, Bursa, and other strategic logistics hubs. Manufacturing companies established in these zones whose revenues derive from export sales are exempt from corporate income tax entirely on qualifying profits. Companies that export at least 85% of the FOB value of goods produced in the zone also qualify for a 100% income tax withholding exemption on employee salaries.

For investors in manufacturing, technology hardware, or logistics who are evaluating where to establish production capacity for export to European and Middle Eastern markets, Turkey's free zone framework offers a compelling combination of tax efficiency, customs duty exemption on imported inputs, and geographic access. As of 2026, profits earned within free zones may be transferred abroad without dividend withholding tax, subject to applicable treaty provisions — a feature that further improves the after-tax economics of repatriation.

E. Technology Development Zones: 100% Corporate Tax Exemption Until 2028

For investors in software, R&D, and technology commercialization, Turkey's Technology Development Zone framework offers a 100% corporate tax exemption on profits from qualifying activities, confirmed until December 31, 2028. Personnel engaged in R&D and design activities within these zones benefit from income tax exemptions on their salaries — 95% for PhD-qualified employees, 90% for master's degree holders, 80% for others. The government also co-funds 50% of the employer's social security contribution for qualifying R&D personnel.

These incentives are designed to attract technology investment, but they function equally well for international investors who want to establish a software or IP-holding entity in Turkey and benefit from the combination of a skilled, technically capable workforce and a favorable tax environment for qualifying revenue streams.

4. The Structural Comparison: Turkey vs Malta vs Cyprus

The table below compares the core structural features relevant to HNW investors across the three jurisdictions. It is not a ranking — the optimal choice depends on the investor's specific income profile, existing corporate structure, and personal residency requirements.

5. Who This Works For — And Who It Does Not

Being direct about eligibility is more useful than presenting Turkey as a universal solution. It is not. There are specific investor profiles for whom Turkey's structural advantages are genuinely compelling, and others for whom a different jurisdiction remains the better answer.

Strong Fit

Regional holding company operators. Investors with operating subsidiaries in the Middle East, Central Asia, Eastern Europe, or Africa who need a holding company with treaty access to those jurisdictions and efficient dividend aggregation. Turkey's treaty network covers these regions comprehensively, and the participation exemption produces tax-efficient dividend flows at the holding level.

Export-oriented manufacturers. Businesses producing goods for European or global markets who can establish qualifying operations within Turkey's free trade zones. The 0% corporate tax on export revenue, combined with customs duty exemptions on imported inputs and salary tax benefits, creates a structurally efficient production base.

Technology and R&D investors. Investors establishing software, IP, or R&D operations who can qualify for Technology Development Zone benefits. The 100% corporate tax exemption until 2028, combined with salary exemptions for technical staff, produces favorable unit economics on a knowledge-intensive business.

Investors with existing Turkish market exposure. For investors already active in Turkish real estate, financial markets, or private equity, structuring through a Turkish holding company consolidates management, reduces administrative complexity, and brings treaty benefits to bear on an already-existing position.

Advisors with MENA and Central Asian client bases. Istanbul's geographic and cultural position as a bridge between Europe and the East makes it a natural administrative base for investors whose business interests span multiple emerging markets.

Weaker Fit

EU passport and mobility requirements. Turkey is not an EU member. Investors who need EU freedom of movement for themselves or their businesses — or who have regulatory requirements that mandate EU-domiciled holding structures — will find Malta or Cyprus more appropriate, notwithstanding the higher tax cost.

Passive income investors with no operational activity. The most compelling Turkish tax benefits apply to active corporate structures. A purely passive investor receiving foreign dividends and capital gains, who wants to establish personal residency in a low-tax environment with minimal obligations, will find UAE or Malta more straightforwardly suited to that profile.

Investors subject to US worldwide taxation. US citizens and green card holders are subject to US worldwide taxation regardless of where they reside or where their holding companies are domiciled. Turkish structures can still create efficiencies at the corporate level, but they do not resolve the US personal tax position.

6. What to Do Next

The analysis above is necessarily general. Whether Turkey represents the right structural answer for a specific investor depends on their income profile, existing legal and corporate architecture, personal residency preferences, and the jurisdictions in which their operating businesses are located. These variables interact in ways that require individual assessment, not a template.

OZM Consultancy works with international investors to design, implement, and maintain tax-efficient corporate structures in Turkey. Our advisory practice covers holding company formation, free zone establishment, Technology Development Zone licensing, treaty analysis, and ongoing compliance management. We advise in both Turkish and English and maintain direct working relationships with the relevant Turkish regulatory authorities.

If you are reviewing your current non-dom or holding structure in light of the changes in the UK, Portugal, or Cyprus — or if you are evaluating Turkey for the first time as part of a broader restructuring — we are available for an initial scoping conversation.

Contact: info@ozmconsultancy.com

This article is provided for general informational purposes only and does not constitute tax, legal, or financial advice. The legal and regulatory environment described reflects the position as of 2025–2026 and is subject to change. Readers should obtain independent professional advice tailored to their specific circumstances before making any structuring or investment decisions.

SEO Title: Turkey Zero Tax for Digital Nomads in 2026: Legal Tax Advantages Explained Slug: /turkey-zero-tax-digital-nomads Meta Description: Discover how digital nomads and remote workers can legally reduce Turkish income tax to near zero in 2026 using Turkey’s 100% export of services tax deduction.

Executive Summary

Turkey has emerged as one of the most attractive jurisdictions for digital nomads, freelancers, software developers, consultants, and remote entrepreneurs.

As of 2026, individuals who provide qualifying services to clients abroad may benefit from a 100% income tax deduction under Article 89/13 of the Turkish Income Tax Law.

In practical terms, this means:

• Income from foreign clients may be fully deductible for Turkish tax purposes.

• The effective income tax burden can be reduced to nearly zero.

• Exported services are generally subject to 0% VAT under Article 11/1-a of the VAT Law.

• Living costs remain significantly lower than in most European countries.

• Turkish residency can be obtained through various legal routes.

For internationally mobile professionals, Turkey now offers a compelling combination of:

• Low tax

• Strategic location

• Modern infrastructure

• Affordable lifestyle

• Access to Europe, the Middle East, and Asia

What Is the Turkey Zero Tax Opportunity?

The phrase “Turkey zero tax” refers to a legitimate tax planning opportunity available to certain service exporters.

If you:

1. Become a Turkish tax resident,

2. Operate through a Turkish sole proprietorship,

3. Provide qualifying services to customers located outside Turkey,

4. Receive payment from abroad,

5. Meet documentation requirements,

you may deduct 100% of your eligible business profit from your taxable income.

This creates a highly efficient structure for many remote professionals.

Legal Basis for the Tax Deduction

The deduction is based on:

• Article 89/13 of the Turkish Income Tax Law

• Article 10/ğ of the Corporate Tax Law

• Presidential Decision published in the Official Gazette on 30 April 2026

• Article 11/1-a of the VAT Law for export of services

The deduction rate was increased from 80% to 100%, significantly improving the tax position of freelancers and entrepreneurs serving foreign markets.

Who Can Benefit?

This incentive is particularly attractive for:

• Software developers

• SaaS founders

• UX/UI designers

• Digital marketers

• Data analysts

• SEO consultants

• Video editors

• Architects

• Engineers

• Accountants

• Call center operators

• Product testing providers

• Certification companies

• Online educators (in certain cases)

If your work is delivered electronically and used abroad, you may qualify.

Digital Nomad Profile Examples

Software Engineer Working for US Clients

A developer living in Istanbul and billing companies in the United States may claim the deduction if the software is used outside Turkey.

Marketing Data Analyst

A consultant analyzing advertising performance data for foreign e-commerce companies may qualify if contractual documentation clearly defines the service as data analysis.

SEO Consultant

A specialist providing optimization services to international clients can generally fall within the scope.

SaaS Founder

Subscription revenues from foreign customers may qualify depending on operational structure and documentation.

What Types of Services Qualify?

Qualifying activities commonly include:

• Software development

• Data processing and analytics

• Design services

• Engineering

• Accounting and bookkeeping

• Product testing

• Certification

• Call center services

The key test is whether the service is performed in Turkey but economically used abroad.

Conditions to Qualify

To benefit from the 100% deduction, the following conditions are generally required:

1. Service Must Be Delivered to a Foreign Customer

The customer should be located outside Turkey.

2. Service Must Be Used Abroad

The economic benefit of the service must arise outside Turkey.

3. Payment Must Be Received from Abroad

Funds should be remitted through banking channels.

4. Proper Invoicing

Invoices must be issued to foreign clients.

5. Supporting Documentation

Contracts, correspondence, and work descriptions should clearly support eligibility.

Effective Tax Burden

For qualifying income:

• Income Tax: Potentially near zero

• VAT: Generally 0%

• Social Security: Depends on the individual’s registration status

• Stamp Tax: Minimal filing costs may remain

Many digital nomads focus on the deduction while separately planning social security and residency.

Example Calculation

Annual Revenue: USD 150,000

Business Expenses: USD 20,000

Net Profit: USD 130,000

Deduction Rate: 100%

In many cases, taxable income may be reduced to zero, subject to proper compliance.

VAT Treatment

Exported services generally qualify for zero-rated VAT.

This means:

• No Turkish VAT charged to foreign customers

• Input VAT may potentially be recoverable

• Cash flow efficiency improves significantly

Why Turkey Is Attractive for Digital Nomads

Low Cost of Living

Compared with most Western jurisdictions, Turkey offers a substantially lower cost base.

Excellent Connectivity

Istanbul provides direct flights to major destinations across Europe, Asia, and the Middle East.

Modern Infrastructure

Reliable internet, international schools, and high-quality healthcare are widely available.

Lifestyle Benefits

Coastal cities such as Fethiye, Antalya, and Bodrum remain popular among location-independent professionals.

Becoming a Turkish Tax Resident

You may become tax resident if:

• You establish habitual residence in Turkey, or

• Your center of vital interests shifts to Turkey, or

• You remain in Turkey for a significant period

Residency analysis should always consider applicable tax treaties.

Company Formation Options

Most digital nomads use a sole proprietorship because it offers:

• Fast online registration

• Low setup costs

• Simplified compliance

• Eligibility for the 100% deduction

Alternative structures, including limited companies, may be suitable for larger operations.

Banking and Payments

Foreign client payments can be received via:

• Bank wire transfers

• Wise

• Payoneer

• Merchant processors where permitted

Turkish banks may request invoices and contracts for incoming transfers.

Common Misconceptions

“Only EU Clients Qualify”

Incorrect. Clients can be located in the United States, Japan, Singapore, the UK, or other countries.

“Only Software Developers Qualify”

Incorrect. Many knowledge-based service providers may be eligible.

“There Is Absolutely No Tax”

Not necessarily. Social security and certain non-qualifying income may still create tax obligations.

Risks and Audit Considerations

Tax authorities may review:

• Whether the service was actually used abroad

• Contract wording

• Payment trail

• Supporting documents

• Expense allocations

Professional documentation is essential.

Contract Drafting Matters

A well-drafted contract should:

• Clearly define the service category

• Explain deliverables

• Confirm foreign use of the service

• Align with invoice descriptions

For example, “Marketing Data Analysis Services” is generally stronger than a vague description such as “Consulting.”

Comparison With Other Digital Nomad Jurisdictions

Turkey stands out because the incentive is directly tied to operational income.

Proposed 20-Year Foreign Income Exemption

Turkey has also discussed a draft regime that would exempt certain foreign-source income for new residents for 20 years, subject to statutory conditions.

As of today, this proposal should be treated as draft legislation unless enacted.

Best Cities for Digital Nomads

Istanbul

International business hub and financial center.

Fethiye

Popular with remote workers seeking a coastal lifestyle.

Antalya

Established expatriate community and strong infrastructure.

Izmir

Balanced urban lifestyle with lower costs than Istanbul.

Frequently Asked Questions

Is the tax benefit available to freelancers?

Yes. Sole proprietorships are commonly used.

Can I invoice US clients?

Yes.

Do I need a Turkish company?

In most cases, yes.

Is VAT charged?

Qualifying exported services are generally invoiced at 0% VAT.

Can my spouse live with me in Turkey?

Residence permit and immigration options should be reviewed separately.

How long does setup take?

A sole proprietorship can often be established quickly once documents are ready.

Who Should Consider This Structure?

Turkey may be particularly attractive for:

• Freelancers earning over USD 50,000 annually

• SaaS founders with foreign customers

• Consultants with global clients

• Digital nomads seeking a stable legal structure

• Families relocating for lifestyle and cost advantages

Professional Compliance Is Essential

The opportunity is powerful, but implementation requires careful attention to:

• Tax residency

• Double tax treaties

• Social security

• Banking compliance

• Contract drafting

• Monthly filings

Improper structuring can lead to significant assessments.

Work With an English-Speaking CPA in Turkey

At OZM Consultancy, we assist freelancers, remote workers, and international entrepreneurs with:

• Sole proprietorship and company formation

• Tax registration

• Monthly accounting and filings

• Export of services compliance

• VAT and incentive planning

• Banking and payment structuring

If you are evaluating relocation to Turkey, a tailored tax analysis can help determine whether the “Turkey zero tax” structure is appropriate for your circumstances.

info@ozmconsultancy.com

By OZM Consultancy | Istanbul-based CPA practice specializing in international tax structuring

The conversation about tax-efficient relocation has been dominated by the same four names for years: UAE, Portugal NHR, Malta, Cyprus. These jurisdictions have built strong marketing machines, active referral networks, and well-funded advisory firms behind them. That is precisely why a more disciplined analysis reveals something interesting — Turkey's non-domiciliary tax framework, paired with its residency infrastructure, is quietly offering a compelling value proposition that most internationally mobile professionals and investors have not yet stress-tested.

This article does not argue that Turkey is universally superior to Dubai or Malta. It argues that for a specific profile of internationally mobile individual — and that profile is more common than most assume — Turkey deserves serious analytical consideration before a decision is made. If your advisor has not raised Turkey in your shortlist discussion, you should be asking why.

What Is a Non-Dom Tax Position, and Why Does Jurisdiction Selection Matter So Much?

Before comparing jurisdictions, the underlying logic must be clear. A non-domiciled tax framework, in its various forms across countries, generally means that the host country limits its tax claims to income generated within its borders, to income remitted into the country, or charges a flat annual levy in lieu of worldwide taxation. The specific mechanism differs by country, but the structural goal is the same: a person who has relocated but retains income-generating activities, assets, or business interests abroad should not face double taxation on that foreign income.

Non-dom regimes separate tax residence from domicile, allowing individuals to reduce or exempt taxes on foreign income, pensions, dividends, and capital gains, depending on the country. These regimes allow qualifying residents to benefit from favourable tax treatment on income generated outside the host country, while remaining fully compliant with local tax laws.

The critical issue — which most relocation brochures skip — is that jurisdiction selection is not just a tax question. It is a question of legal certainty, treaty network, lifestyle viability, banking access, and long-term regulatory stability. Turkey scores differently from its competitors on each of these dimensions. Understanding those differences is what a rigorous advisory process looks like.

The UK Non-Dom Closure: Why 2025 Changed the Shortlist

The acceleration of interest in alternative non-dom structures is not accidental. Interest in these regimes has surged following the closure of the UK Non-Dom system in April 2025. Combined with wider UK tax reforms — including stricter inheritance tax rules and higher levies on prime real estate — the changes have accelerated the relocation of capital and high-net-worth individuals.

This created a structural demand shift. High-net-worth individuals who had been UK non-doms for years were suddenly in the market for a new fiscal home — often with urgency, often with complex existing structures, and often with a preference for jurisdictions that offered EU-adjacent access or specific lifestyle characteristics. The advisory market responded quickly, but the response was concentrated in the usual names. Turkey was largely absent from that conversation. That gap represents both a market failure and an opportunity for advisors who are willing to do the deeper work.

The Standard Shortlist: What Each Jurisdiction Actually Offers

UAE (Dubai)

The UAE remains the most structurally clean option for pure tax efficiency. There is no personal income tax, no capital gains tax, no inheritance tax. Dubai offers tax neutrality, and for individuals whose primary concern is maximizing net income from globally distributed assets, it is difficult to argue against.

The caveats, however, are significant and often underweighted in promotional material. Physical presence requirements are real — Tax Residency Certificate issuance requires demonstrating genuine residency. To be considered a UAE tax resident for treaty purposes, individuals must meet specific domestic criteria and obtain a Tax Residency Certificate issued by the UAE Federal Tax Authority. This certificate is required to claim treaty relief and is not granted automatically.

Additionally, the UAE's double tax treaty network, while growing, remains thinner than European alternatives. For individuals with income streams from European jurisdictions, withholding tax exposures can erode the theoretical zero-tax benefit considerably. And the lifestyle question — which serious relocation advisors cannot avoid — is not resolved by tax efficiency alone.

Portugal (NHR / IFICI)

Portugal's Non-Habitual Resident regime was arguably the most aggressively marketed relocation product of the last decade. Its cancellation for new applicants has significantly changed the calculation. Due to domestic criticism, the NHR regime was abolished and replaced with the Tax Incentive for Scientific Research and Innovation, abbreviated "IFICI" (Incentivo Fiscal à Investigação Científica e Inovação). IFICI is often referred to as "NHR 2.0" because it retains some of the original program's key incentives.

The critical change is that IFICI is profession-linked. Only Portuguese employment or business income from the qualifying activities is taxed at a flat 20% rate for a period of 10 years. This means that the broad appeal of the original NHR — which was accessible to a wide range of income profiles — has been substantially narrowed. For most HNW individuals with passive income, investment returns, or non-qualifying professional income, Portugal's structural attractiveness has materially diminished.

Malta

Malta remains a technically sound non-dom jurisdiction, with a remittance-based framework that has real advantages for individuals who maintain significant assets abroad. Under Malta's Non-Domiciled tax regime, foreign income and capital gains are not subject to Maltese income tax. Only income or gains earned in Malta and the percentage of foreign income sent to Malta are subject to taxation for residents who are not domiciled in Malta.

The minimum tax floor of €5,000 for individuals earning over €35,000 in foreign income is modest. Capital gains accrued outside of Malta are tax-free, even if they are remitted into Malta. These are genuine structural advantages.

The headwinds are also genuine. Malta's remittance basis applies, but is under scrutiny from the EU. More significantly, Malta's investor citizenship scheme was declared illegal by the EU Court in its judgment of 29 April 2025 in Commission v Malta, Case C-181/23. While the non-dom tax regime itself is distinct from the citizenship program, regulatory pressure on Malta's investment migration infrastructure creates questions about long-term stability that did not exist three years ago.

Cyprus

Cyprus offers a common law system, based on English legal tradition, making it ideal for international families and businesses. It has a deep legal infrastructure supporting corporate, trust, and fiduciary arrangements. For HNW individuals with complex succession planning needs, trust structures, or multi-generational wealth management requirements, Cyprus has genuine structural depth that Malta and Portugal do not match.

For a straightforward relocation seeking tax efficiency and lifestyle quality without complex legacy structures, Cyprus may offer more infrastructure than is needed — and at a cost premium that does not always translate to proportionate benefit.

Why Turkey Belongs on the Shortlist

Turkey's tax framework for foreign-sourced income is not marketed with the same budget as its competitors. That is a marketing gap, not a structural deficiency. The core proposition for internationally mobile professionals and investors is grounded in several concrete factors.

Foreign-sourced income treatment. Turkey's income tax system, combined with its relatively limited claim on foreign-sourced income when an individual is properly positioned, creates a defensible fiscal position for individuals whose primary income derives from abroad. The treaty network — which includes over 80 bilateral double tax agreements — provides meaningful withholding tax relief across a wide range of source countries.

Geographic and lifestyle position. Istanbul is a city with genuine depth: infrastructure, international schools, healthcare infrastructure, and a cost-of-living profile that European capitals cannot match at equivalent quality levels. For internationally mobile professionals whose work requires frequent travel, Istanbul's aviation connectivity is substantively superior to Malta, Lisbon, and comparable to Dubai.

Residency infrastructure. Turkey's short-term residence permit system, combined with the real estate acquisition pathway to residency and citizenship, provides a structurally clean route to establishing legal residence. The Turkish passport — which has been improving in travel access for several years — adds optionality that some competitors do not offer on the same timeline.

Regulatory stability. While Turkey's macroeconomic environment has received commentary in financial media, the legal and regulatory framework governing foreign residents and their tax treatment has remained consistent and navigable by appropriately qualified advisors. The distinction between macroeconomic volatility and regulatory risk to a foreign resident's tax position is one that many commentators fail to draw precisely.

Banking and financial infrastructure. Turkish banking infrastructure for foreign residents has strengthened considerably. Multi-currency account access, international wire infrastructure, and digital banking options are functionally adequate for the profile of individual for whom this analysis is relevant.

The Honest Comparison: What Turkey Does Not Offer

An advisor who presents Turkey without acknowledging its limitations is not serving the client well. The relevant limitations are the following.

Turkey does not offer the reputational neutrality of UAE or Cyprus. For individuals for whom the jurisdiction of residence carries signaling value — in their professional networks, in client relationships, or in family considerations — this is a real factor.

Turkey's non-dom positioning does not come with the same level of codified, marketed, and precedent-backed advisory literature as Malta or Cyprus. That means the advisory process requires a more technically competent local partner, and the risk of poor execution is higher with a generalist advisor.

Turkey does not currently offer a formal flat-tax regime comparable to Italy's €200,000 annual flat tax or Greece's €100,000 annual flat tax for new residents. The structuring of a favorable tax position requires more individualized analysis and planning.

For individuals with US citizenship, Turkey offers no particular advantage over other jurisdictions in resolving the fundamental FATCA and worldwide taxation exposure that US persons carry regardless of where they relocate.

What a Rigorous Advisory Process Looks Like

The standard relocation advisory product in the market offers a jurisdiction comparison followed by a residency application service. That is a logistics product, not a tax advisory product. The difference matters enormously when the client's actual decision — how to structure income flows, where to hold assets, how to document genuine residence, how to position vis-à-vis their prior home country's exit rules — requires analysis that goes significantly deeper than a comparison table.

A serious advisory process for a non-dom relocation decision should include the following components:

Eligibility and risk analysis. Not every individual is equally positioned to establish a defensible non-dom tax position in a new jurisdiction. The exit analysis from the current country of residence — particularly for individuals from Germany, France, the UK, or the Nordic countries — is frequently where the real risk and cost sits, and it is the component most often inadequately addressed.

Tax position modeling. A precise model of the client's effective tax position in the target jurisdiction, accounting for their actual income composition, asset structure, family situation, and planned activity profile. Generic marketing materials do not substitute for this.

Application roadmap. A sequenced, documented implementation plan that accounts for timing, documentation requirements, and the coordination between immigration procedures and tax registration.

Comparative stress-testing. An honest comparison against the two or three most relevant alternative jurisdictions for the client's specific profile, including the realistic failure modes and ongoing compliance burden for each.

The Advisory Market Is Concentrated. The Opportunity Is Not.

Nomad Capitalist targets clients with \(500,000 or more pre-tax income and/or net worth of \)1 million or more, with pricing often exceeding $25,000. The market's premium tier is dominated by firms with strong content marketing machines behind jurisdictions they know well. The white space in the market is not at the low end — it is in the advisory segment that covers Turkey and the broader Eastern Mediterranean with the same analytical rigor that established firms apply to their preferred jurisdictions.

For the right client, Turkey's non-dom proposition offers a combination of tax efficiency, geographic position, lifestyle quality, and cost structure that its competitors in the standard shortlist cannot replicate. Identifying whether a given client is the right profile for Turkey — rather than reflexively recommending the jurisdiction with the most polished brochure — is what differentiated advisory looks like.

Who This Is For

The Turkey non-dom positioning is most compelling for individuals who meet several of the following criteria: foreign-sourced income as the primary income stream; a genuine willingness to spend meaningful time in Istanbul (which, for most clients who visit with an open mind, is not the sacrifice that preconceptions suggest); a treaty relationship between Turkey and the income source country that provides withholding relief; a preference for EU-proximate rather than Gulf-based residency; and a cost-structure where the lower cost of living in Istanbul translates to a meaningful quality-of-life gain relative to alternatives.

It is not the right answer for everyone. But for the clients for whom it fits, it is frequently the best answer on the board — and it is currently underrepresented in the advisory market.

How OZM Consultancy Approaches This Work

OZM Consultancy is an Istanbul-based CPA practice. Our work on international relocation and non-dom positioning is grounded in Turkish tax law expertise combined with cross-border structuring experience across the jurisdictions that matter to internationally mobile clients.

Our Non-Dom Turkey Relocation Package is a structured advisory engagement, not a templated report. It covers the four components described above: eligibility and risk analysis, tax position evaluation, application roadmap, and cross-jurisdictional comparison. It is priced to reflect the depth of analysis involved and the profile of client for whom the work is relevant.

If you are evaluating a relocation decision and Turkey is not currently on your shortlist, the question worth asking is whether that reflects a considered analytical conclusion or a gap in your current advisory coverage.

Contact us to discuss whether a preliminary assessment makes sense for your situation.

info@ozmconsultancy.com

OZM Consultancy provides tax advisory and consulting services to international investors, remote companies, digital nomads, and technology firms. This article is for informational purposes and does not constitute legal or tax advice. Readers should seek qualified professional advice specific to their individual circumstances.

Altın, mücevher ve kıymetli taş ticareti yapan şirketler için MASAK denetimleri hiç olmadığı kadar yoğunlaştı. Özellikle şirketlerin bankadan yüksek tutarlı altın alımları, kayıt dışı tahsilatlar, eksik kimlik tespiti ve şüpheli işlem bildirimlerinin yapılmaması ciddi idari para cezalarına yol açabiliyor.

2026 yılı itibarıyla tek bir ihlal nedeniyle uygulanabilecek cezalar yüz binlerce liraya ulaşırken, toplam ceza tutarı 37.927.145 TL’ye kadar çıkabiliyor.

Bu nedenle aşağıdaki sektörlerde faaliyet gösteren tüm işletmelerin süreçlerini acilen gözden geçirmesi gerekiyor:

• Kuyumcular

• Altın alım satımı yapan limited ve anonim şirketler

• Mücevher ve pırlanta ticareti yapan işletmeler

• Gümüş, platin ve diğer kıymetli maden satıcıları

• Kıymetli taş ticareti yapan şirketler

• Bu işlemlere aracılık eden kuruluşlar

Altın Alan Şirketler Neden MASAK Kapsamında?

Mali Suçları Araştırma Kurulu (MASAK), kara para aklama ve terörizmin finansmanının önlenmesi amacıyla belirli sektörlere özel yükümlülükler getirmektedir.

Kuyumculuk ve kıymetli maden ticareti, nakit hareketlerinin yüksek olması ve varlıkların kolayca el değiştirebilmesi nedeniyle yüksek riskli sektörler arasında kabul edilmektedir.

Bu nedenle altın ticareti yapan şirketler yalnızca vergi mevzuatına değil, aynı zamanda MASAK mevzuatına da tam uyum sağlamak zorundadır.

185.000 TL ve Üzeri İşlemlerde Kimlik Tespiti Zorunlu

2026 yılı itibarıyla 185.000 TL ve üzerindeki işlemlerde müşteri kimlik tespiti yapılması zorunludur.

Kimlik tespiti kapsamında aşağıdaki bilgiler alınmalıdır:

Gerçek Kişilerde

• Ad ve soyad

• T.C. kimlik numarası

• Doğum tarihi

• Adres bilgisi

• Kimlik belgesi fotokopisi

Şirketlerde

• Ticaret unvanı

• Vergi numarası

• Ticaret sicil bilgileri

• Yetkili kişinin kimlik bilgileri

• İmza sirküleri

Şirketlerle Çalışırken Gerçek Faydalanıcı Tespiti

Ticaret siciline kayıtlı şirketlerle sürekli iş ilişkisi kurulurken, şirketin %25’ten fazla paya sahip gerçek kişi ortaklarının kimlik bilgileri tespit edilmelidir.

Örneğin:

• Bir limited şirkete 5 milyon TL tutarında külçe altın satışı yapıyorsanız,

• Şirket ortaklık yapısını incelemeniz,

• %25’i aşan ortakların kimlik bilgilerini doğrulamanız gerekir.

Bu yükümlülüğün ihlali, önemli idari yaptırımlara neden olabilir.

Şüpheli İşlem Bildirimi: Tutar Sınırı Yok

En kritik yükümlülüklerden biri Şüpheli İşlem Bildirimi (ŞİB)’dir.

Aşağıdaki durumlarda tutar ne olursa olsun MASAK’a bildirim yapılmalıdır:

• Müşteri işlemin gerçek amacını açıklayamıyorsa

• Ödeme kaynağı belirsizse

• Şirket ortaklık yapısı karmaşıksa

• Sık sık parçalı işlemler yapılıyorsa

• Nakit hareketleri olağan dışıysa

• Vergi cennetleriyle bağlantı bulunuyorsa

Belgelerin 8 Yıl Saklanması Zorunlu

Aşağıdaki belgeler en az 8 yıl boyunca muhafaza edilmelidir:

• Kimlik belgeleri

• Faturalar

• Banka dekontları

• Şüpheli işlem değerlendirme notları

• Sözleşmeler

• Ticaret sicil kayıtları

MASAK Bilgi ve Belge Talepleri

MASAK tarafından istenen belgelerin eksiksiz ve zamanında sunulması zorunludur.

Eksik ya da geç cevap verilmesi de ayrı bir ceza nedeni olabilir.

2026 MASAK Ceza Tutarları

Altın Alan Şirketler İçin En Riskli Durumlar

1. Kasadan Nakit Altın Alımı

Büyük tutarlı nakit işlemler yüksek risk taşır.

2. Şirket Ortaklarının Tespit Edilmemesi

Gerçek faydalanıcı bilgileri alınmazsa ceza riski doğar.

3. Parçalı İşlemler

185.000 TL sınırını aşmamak için bölünen işlemler denetimlerde tespit edilebilir.

4. Banka Kaynağının Belirsiz Olması

Para kaynağının açıklanamaması şüpheli işlem sayılabilir.

5. Yurt Dışı Bağlantılı İşlemler

Offshore yapılar ve karmaşık ödeme zincirleri dikkat çeker.

Örnek Risk Senaryosu

Bir anonim şirket:

• 3.500.000 TL tutarında gram altın satın alıyor.

• Kimlik tespiti yapılmıyor.

• Ortaklık yapısı incelenmiyor.

• İşlem parçalı şekilde gerçekleştiriliyor.

• Şüpheli işlem bildirimi yapılmıyor.

Bu durumda uygulanabilecek cezalar:

• Kimlik tespiti eksikliği: 284.449 TL

• Şüpheli işlem bildirimi eksikliği: 474.079 TL

• Diğer ihlaller: ek cezalar

Toplam ceza kısa sürede milyonlarca liraya ulaşabilir.

Borsa İstanbul Yetkili Kıymetli Maden Aracı Kuruluşları İçin Ek Yükümlülükler

Borsa İstanbul Kıymetli Madenler ve Kıymetli Taşlar Piyasası’nda işlem yapmaya yetkili kuruluşlar ayrıca bir uyum programı oluşturmak zorundadır.

Bu kapsamda:

• Yazılı politika ve prosedürler hazırlanmalı

• Risk yönetimi sistemi kurulmalı

• İzleme ve kontrol mekanizmaları oluşturulmalı

• Uyum görevlisi atanmalı

• Personel eğitilmeli

• İç denetim yapılmalı

MASAK Denetimlerinde Sık Sorulan Belgeler

• Kimlik tespit formları

• Gerçek faydalanıcı kayıtları

• Şüpheli işlem değerlendirmeleri

• İç prosedürler

• Eğitim kayıtları

• Sözleşmeler

• Banka dekontları

Altın ve Kuyumculuk Şirketleri İçin Uyum Kontrol Listesi

Günlük Kontroller

• 185.000 TL üzeri işlemleri tespit edin.

• Kimlik belgelerini alın.

• Şirket ortaklık yapısını inceleyin.

Aylık Kontroller

• Şüpheli işlemleri değerlendirin.

• Dosyaları eksiksiz saklayın.

Yıllık Kontroller

• Personel eğitimlerini yenileyin.

• İç denetim yapın.

• Prosedürleri güncelleyin.

Bankadan Altın Alan Şirketler Özellikle Risk Altında

Bankalar üzerinden yapılan yüksek tutarlı altın işlemleri;

• Vergi denetimleri,

• MASAK incelemeleri,

• Kaynak araştırmaları

açısından detaylı olarak incelenebilir.

Bu nedenle sadece muhasebe kayıtlarının doğru olması yeterli değildir. MASAK uyum süreçlerinin de eksiksiz yürütülmesi gerekir.

Profesyonel Destek Almak Neden Önemli?

Kuyumculuk ve kıymetli maden ticareti yapan şirketlerde küçük bir prosedür eksikliği, yüz binlerce liralık cezalar doğurabilir.

Özellikle aşağıdaki konularda uzman desteği alınması önemlidir:

• MASAK uyum analizi

• İç prosedürlerin hazırlanması

• Gerçek faydalanıcı tespiti

• Şüpheli işlem değerlendirmesi

• Personel eğitimi

• Denetim hazırlığı

Sonuç

Altın alan şirketler dikkat. 2026 yılında MASAK yükümlülüklerinin ihmal edilmesi, şirketler için son derece ağır mali sonuçlara yol açabilir.

• 185.000 TL üzeri işlemlerde kimlik tespiti zorunlu

• Şüpheli işlemler tutar sınırı olmaksızın bildirilmeli

• Belgeler 8 yıl saklanmalı

• Ceza üst limiti 37,9 milyon TL’ye kadar çıkabiliyor

Kuyum, altın ve kıymetli maden ticareti yapan tüm işletmelerin süreçlerini gecikmeden gözden geçirmesi büyük önem taşımaktadır.

Slug: altin-alan-sirketler-masak-cezalari-2026

SEO Title: Altın Alan Şirketler Dikkat: 2026 MASAK Cezaları 37,9 Milyon TL

Meta Description: Kuyumcular ve altın ticareti yapan şirketler için 2026 MASAK yükümlülükleri, 185.000 TL kimlik tespiti sınırı ve 37,9 milyon TL’ye ulaşabilen cezalar.

Complete Q&A Guide for Software, SaaS, Mobile Apps, Accounting, Engineering, and Global Service Businesses

Keywords: Turkey export of services tax deduction, 100% corporate tax deduction Turkey, software tax incentive Turkey, SaaS tax incentive Turkey, mobile app company tax benefits Turkey, GVK 89/13, KVK 10/ğ, Turkish service export incentive, accounting services tax incentive Turkey

Executive Summary

Turkey offers one of the most powerful tax incentives in Europe for internationally focused service businesses.

If your company in Turkey provides eligible services—such as software development, SaaS, mobile application publishing, engineering, design, accounting, data analytics, or call center services—to foreign customers, and those services are used exclusively outside Turkey, 100% of the qualifying profit may be deducted from your corporate or income tax base.

In practical terms, this means that the profit generated from eligible exported services can be taxed at 0% corporate income tax, provided that all statutory conditions are satisfied.

Quick Answer (Featured Snippet)

Can a Turkish company pay zero corporate tax on software and SaaS income from foreign customers?

Yes. Under Article 10/ğ of the Corporate Tax Law and Article 89/13 of the Income Tax Law, qualifying service-export income—including software, engineering, accounting, design, data processing, and similar services—may benefit from a 100% tax deduction, effectively reducing the tax burden on eligible profits to zero if all legal conditions are met.

Table of Contents

1. What Is the 100% Export of Services Deduction?

2. Which Businesses Qualify?

3. Legal Basis

4. Eligibility Conditions

5. Which Services Are Covered?

6. Which Income Does Not Qualify?

7. Real-World Examples

8. Accounting Requirements

9. Foreign Currency Transfer Requirement

10. Common Mistakes

11. Frequently Asked Questions

12. Why Turkey Is Becoming a Global Tax Hub

1. What Is the 100% Export of Services Deduction?

Turkey allows qualifying businesses to deduct 100% of profits derived from certain services provided to non-residents.

This incentive applies to both:

• Sole proprietorships

• Limited companies

• Joint stock companies

The deduction is taken on the annual tax return, meaning that the qualifying profit is effectively removed from the taxable base.

2. What Does “100% Deduction” Mean?

Assume:

• Revenue from foreign SaaS customers: USD 500,000

• Related expenses: USD 200,000

• Net profit: USD 300,000

If all requirements are met:

• Taxable profit from this activity: USD 0

• Corporate tax due on this profit: USD 0

This is economically equivalent to a 0% corporate tax rate on qualifying exported service income.

3. Legal Basis

The incentive is governed by:

• Income Tax Law Article 89/13

• Corporate Tax Law Article 10/ğ

• Communiqué No. 1 on Corporate Tax

• Law No. 7491

• Presidential Decree No. 11257 (published on 30 April 2026)

4. Which Businesses Can Benefit?

Eligible structures include:

• Apple Inc. app developers

• Google LLC app developers

• SaaS companies

• Software developers

• Gaming studios

• Data analytics firms

• Engineering firms

• Design agencies

• Accounting and bookkeeping firms

• Call centers

• Product testing laboratories

• Certification companies

5. Which Services Are Covered?

The legislation specifically includes:

• Software development

• Mobile application publishing

• SaaS subscriptions

• Architecture

• Engineering

• Design

• Medical reporting

• Bookkeeping and accounting

• Call center services

• Product testing

• Certification

• Data storage

• Data processing

• Data analysis

• Approved vocational training

6. What Are the Main Conditions?

To qualify, all of the following conditions must be satisfied.

6.1 Customer Must Be Non-Resident

The customer must be:

• A foreign individual, or

• A company whose legal and business headquarters are outside Turkey.

6.2 Service Must Be Performed in Turkey

The work must be carried out from Turkey.

6.3 Service Must Be Used Exclusively Abroad

The benefit of the service must be enjoyed outside Turkey.

6.4 Invoice Must Be Issued to the Foreign Customer

The invoice must be addressed directly to the non-resident client.

6.5 Full Revenue Must Be Transferred to Turkey

The entire qualifying income must be transferred to Turkey by the filing deadline for the annual tax return.

6.6 Profit Must Be Positive

If the activity results in a loss, no deduction is available.

6.7 Separate Accounting Records Must Be Maintained

Qualifying revenue and expenses must be tracked separately.

7. What Does “Used Abroad” Mean?

The foreign customer must consume the service outside Turkey.

Qualifying Example

A Turkish developer builds a subscription app for a U.S. company, and the application is marketed only outside Turkey.

Non-Qualifying Example

A Turkish software firm develops a CRM for the Turkish branch of a foreign company for use in Istanbul.

8. Can Mobile App Revenue Qualify?

Yes.

Revenue may qualify when:

• The Turkish company owns the app,

• Users are primarily outside Turkey,

• Platform payments are received from foreign entities,

• Revenue is transferred to Turkey.

Examples include revenue received through:

• Apple App Store Connect

• Google Play Console

• Stripe

• RevenueCat

9. Can SaaS Subscription Revenue Qualify?

Yes.

Typical qualifying SaaS income includes:

• Monthly subscriptions

• Enterprise licenses

• API fees

• White-label software arrangements

10. Can Accounting and Bookkeeping Services Qualify?

Yes.

The statute explicitly includes bookkeeping and accounting services provided to foreign clients.

Examples:

• U.S. companies outsourcing bookkeeping to Turkey

• UK startups receiving management reporting

• E-commerce businesses outsourcing reconciliations

11. Can Call Center Services Qualify?

Yes.

Turkey is particularly attractive for multilingual call centers serving overseas customers.

12. Can Freelancers Benefit?

Yes.

A sole proprietor providing eligible services to foreign clients can claim the same 100% deduction under Article 89/13.

13. Which Income Does Not Qualify?

The following are not covered:

• Interest income

• Foreign exchange gains on idle cash

• Capital gains from asset sales

• Rental income

• Domestic Turkish sales

• Advisory or intermediary services that do not constitute the listed core services

14. Do Consulting Services Qualify?

Pure consulting is not automatically covered unless it falls within an expressly listed category (for example, software, engineering, accounting, or approved vocational training).

15. Must the Entire Revenue Be Transferred to Turkey?

Yes.

If even part of the qualifying revenue is not transferred to Turkey by the tax return filing deadline, the deduction is lost entirely for that income.

16. Can Revenue Be Received Through Wise or Payoneer?

Yes, but:

• Supporting records should clearly show the foreign source,

• Funds should be transferred to a Turkish bank account before the filing deadline,

• Documentation must be retained.

Relevant platforms:

• Wise

• Payoneer

17. How Should Accounting Be Structured?

Businesses should maintain separate ledgers for:

• Qualifying foreign revenue

• Direct costs

• Shared overhead allocations

• Depreciation allocations

Where costs cannot be directly identified, they should be apportioned based on revenue ratios or usage.

18. What Happens If the Activity Generates a Loss?

No deduction is available in a loss year.

Unused deduction amounts cannot be carried forward.

19. Example: Mobile App Company

A Turkish app publisher earns:

• Subscription revenue: USD 1,000,000

• Advertising revenue: USD 300,000

• Total expenses: USD 500,000

Net profit: USD 800,000

If all conditions are met, the full USD 800,000 may be deducted, resulting in no corporate tax on that qualifying profit.

20. Example: Accounting Firm

A Turkish bookkeeping company serves clients in the U.S. and UK.

• Revenue: USD 200,000

• Expenses: USD 80,000

• Profit: USD 120,000

The USD 120,000 may be fully deductible.

21. Common Compliance Mistakes

• Invoicing a Turkish affiliate rather than the foreign principal

• Missing the transfer deadline

• Mixing domestic and foreign income without separate records

• Claiming non-qualifying interest income

• Insufficient documentation to prove foreign use

22. Frequently Asked Questions

Is this a tax exemption?

Technically, it is a deduction from taxable income, but the economic result is often equivalent to a full exemption.

Does VAT still apply?

Qualifying exported services are generally zero-rated for VAT under KDV Law Article 11/1-a, subject to separate conditions.

Can foreign-owned companies benefit?

Yes. Ownership nationality is not relevant.

Is HIB membership required?

Not for the income tax deduction itself, though it may be necessary for separate Ministry of Trade cash-support programs.

Can both a sole proprietor and a corporation use the incentive?

Yes.

23. Why This Matters Internationally

Compared with many jurisdictions:

• Corporate tax on qualifying profit can be effectively 0%

• Labor costs remain competitive

• Turkey offers a large technical talent pool

• Europe, MENA, and Asia are accessible from one location

This makes Turkey increasingly attractive for:

• SaaS founders

• Mobile app publishers

• Accounting outsourcing firms

• Engineering hubs

• Global shared service centers

24. Who Should Consider Turkey?

Turkey is particularly attractive for:

• Foreign entrepreneurs launching global software businesses

• App developers monetizing worldwide subscriptions

• Accounting firms serving overseas clients

• Call centers supporting international markets

• Digital nomads seeking tax-efficient structures

25. Final Thoughts

Turkey’s 100% export-of-services deduction is one of the most compelling international tax incentives currently available. Properly structured, it can reduce the effective tax rate on qualifying software, SaaS, accounting, engineering, and similar service income to zero.

For globally oriented businesses, Turkey offers a combination of tax efficiency, strategic location, and operational scale that is increasingly difficult to match elsewhere.

Need Professional Assistance?

OZM Consultancy assists foreign-owned companies, SaaS founders, mobile app publishers, and service exporters with:

• Company formation in Turkey

• Tax registration and bookkeeping

• Export-of-services tax analysis

• HIB and DYS applications

• Incentive and reimbursement filings

For tailored advice, contact: info@ozmconsultancy.com

Amazon KDP, Google Play Books veya Apple Books üzerinden gelir elde etmeye başlamadan önce doğru vergisel yapının kurulması, ileride ortaya çıkabilecek yüksek vergi ve ceza risklerini önlemenin en etkili yoludur.

Özellikle aşağıdaki konularda önceden değerlendirme yapılması önem taşır:

• Gelirinizin Gelir Vergisi Kanunu'nun 18. maddesi kapsamındaki telif istisnasından yararlanıp yararlanamayacağı,

• Şahıs şirketi kurulmasının gerekli olup olmadığı,

• Amazon, Google veya Apple tarafından yapılan ödemelerin nasıl belgelendirileceği,

• Yurt dışından elde edilen gelirlerde KDV ve hizmet ihracı hükümlerinin uygulanıp uygulanamayacağı,

• Banka hesaplarına gelen döviz transferlerinin doğru şekilde kayıt altına alınması.

Yanlış yapılandırılmış bir sistem, yıllar sonra yapılacak bir vergi incelemesinde ciddi vergi, faiz ve ceza yükleri doğurabilir. Buna karşılık, faaliyetinizin başında yapılacak doğru bir planlama ile süreç hem daha güvenli hem de daha verimli hale getirilebilir.

OZM Consultancy olarak Amazon KDP, Google Play Books ve Apple Books üzerinden gelir elde eden yazarlar, içerik üreticileri ve dijital yayıncılar için aşağıdaki alanlarda danışmanlık hizmeti sunuyoruz:

• Vergi istisnası analizi,

• Şahıs şirketi kuruluşu,

• Muhasebe ve beyanname hizmetleri,

• Yurt dışı gelirlerinin vergisel planlaması,

• İngilizce ve Türkçe vergi danışmanlığı.

Faaliyetinize başlamadan önce mevcut durumunuzu değerlendirmek veya mevcut yapınızın doğru kurgulanıp kurgulanmadığını analiz ettirmek isterseniz, bizimle iletişime geçebilirsiniz.

📩 info@ozmconsultancy.com 🌐 OZM Consultancy

Türkiye’de akaryakıt sektörü, Vergi Denetim Kurulu’nun en yoğun izlediği sektörlerden biridir. Bunun temel nedeni, akaryakıt ürünleri üzerindeki yüksek ÖTV ve KDV yüküdür. Bir litre akaryakıtta yapılan küçük bir usulsüzlük bile milyonlarca liralık vergi kaybına yol açabilmektedir. Pompa satışları, tank stokları, banka hareketleri, e-Faturalar, UTTS kayıtları ve EPDK verileri artık gerçek zamanlı olarak analiz edilmektedir.

Aşağıda, 2026 yılı itibarıyla akaryakıt sektöründe en riskli başlıkları ve her birine ilişkin somut örnekleri bulabilirsiniz.

1. Kayıt Dışı Pompa Satışları

Risk Nedir?

Pompadan yapılan satışların otomasyon sistemine hiç yansıtılmaması veya beyannameye eksik dahil edilmesi.

Örnek

Bir akaryakıt istasyonu günlük 50.000 litre motorin satmasına rağmen beyanlarında 47.000 litre göstermektedir. Aradaki 3.000 litrelik fark, aylık bazda ciddi bir kayıt dışı satış tutarı oluşturur.

Olası Sonuçlar

• Re’sen vergi tarhiyatı

• Vergi ziyaı cezası

• Lisansın askıya alınması

• Ceza soruşturması

2. Başka Araç Plakalarına Akaryakıt Fişi Düzenlenmesi

Risk Nedir?

Akaryakıtın bir araca verilmesine rağmen fişin başka bir aracın plakası adına düzenlenmesi.

Örnek

Bir lojistik şirketi hiç yakıt almayan bir araca ait plaka üzerinden yüksek tutarlı fişler toplar ve bunları gider yazar.

Olası Sonuçlar

• KDV indiriminin reddi

• Giderlerin kabul edilmemesi

• Sahte belge kullanımı şüphesi

3. UTTS Dışındaki Fişlerin Gider Yazılması

Risk Nedir?

Ulusal Taşıt Tanıma Sistemi kapsamına girmesi gereken araçlar için sistem dışında düzenlenen fişlerin gider olarak kullanılması.

Örnek

Şirket filosundaki araçlara ait yakıt fişleri manuel olarak alınmakta ve UTTS entegrasyonu kullanılmamaktadır.

Olası Sonuçlar

• KDV indiriminin reddi

• Giderlerin vergi matrahına eklenmesi

4. Sahte İhrakiye Faturaları

Risk Nedir?

Yakıtın aslında yurt içinde tüketilmesine rağmen deniz veya hava araçlarına verildiği iddiasıyla vergi avantajı sağlayan faturalar düzenlenmesi.

Örnek

Bir şirket, marina teslimi göstermesine rağmen ürün fiilen farklı bir müşteriye satılmaktadır.

Olası Sonuçlar

• ÖTV ve KDV avantajlarının iptali

• Ağır vergi cezaları

• Savcılık süreci

5. Banka Dışı Tahsilatlar

Risk Nedir?

Yüksek tutarlı satışların nakit veya iz bırakmayan yöntemlerle tahsil edilmesi.

Örnek

Aylık milyonlarca liralık satışın önemli kısmı banka kayıtlarına yansımamaktadır.

Olası Sonuçlar

• Gelirin gizlendiği iddiası

• MASAK incelemesi

• Vergi tarhiyatı

6. Tank Stokları ile Muhasebe Kayıtlarının Uyuşmaması

Risk Nedir?

Fiziki stok miktarlarının muhasebe kayıtlarıyla tutmaması.

Örnek

Tankta 120.000 litre ürün görünmesine rağmen muhasebe kayıtlarında 90.000 litre stok yer almaktadır.

Olası Sonuçlar

• Kayıt dışı satış varsayımı

• Stok farkı üzerinden vergi tarhiyatı

7. Pompa Otomasyon Sistemine Müdahale

Risk Nedir?

Satışların sistem dışında bırakılması amacıyla yazılım veya donanım üzerinde değişiklik yapılması.

Örnek

Belirli saatlerde satışların merkezi sisteme aktarılmaması.

Olası Sonuçlar

• Vergi Usul Kanunu kapsamında ağır yaptırımlar

• Lisans iptali

• Ceza davası

8. Distribütör Prim ve İskontolarının Emsale Uygun Olmaması

Risk Nedir?

Bayilere sağlanan avantajların ticari teamüllerle uyumsuz olması.

Örnek

Aynı koşullara sahip bayilerden birine olağan dışı yüksek prim verilmesi.

Olası Sonuçlar

• Örtülü kazanç aktarımı değerlendirmesi

• Kurumlar vergisi düzeltmesi

9. ÖTV İade Taleplerinde Eksik veya Hatalı Belgeler

Risk Nedir?

İade talebine dayanak belgelerin yetersiz veya hatalı olması.

Örnek

Harmanlama faaliyetlerine ilişkin ölçüm ve stok kayıtlarının tam olmaması.

Olası Sonuçlar

• İadenin reddi

• Haksız alınan tutarların geri istenmesi

10. Madeni Yağda Kayıt Dışı Üretim

Risk Nedir?

Ham madde alımlarının üretim kapasitesiyle uyumsuz olması ve üretilen miktarın tam beyan edilmemesi.

Örnek

Atık yağ ve baz yağ alımları yüksek olmasına rağmen satışlar düşük gösterilmektedir.

Olası Sonuçlar

• Kayıt dışı üretim tespiti

• Vergi ve ceza hesaplamaları

Vergi İdaresinin Dikkatini Çeken Kırmızı Bayraklar

Aşağıdaki durumlar yüksek risk göstergesi olarak değerlendirilmektedir:

• Sektör ortalamasının çok altında kâr marjı

• Yoğun nakit tahsilat

• Stok farkları

• Yüksek tutarlı akaryakıt giderleri

• Uyum sorunları olan tedarikçilerle çalışma

• UTTS ve otomasyon kayıtlarında tutarsızlık

Gerçek Veriler Ne Söylüyor?

Vergi Denetim Kurulu verilerine göre:

• 813 mükellef açıklamaya davet edildi.

• 1,64 milyar TL ilave vergi tahakkuku sağlandı.

• 113 distribütör ve lisans sahibi için 1,7 milyar TL vergi farkı tespit edildi.

• 29 ihrakiye lisanslı mükellefte 285 milyon TL vergi farkı bulundu.

Bu rakamlar, sektörün yoğun denetim altında olduğunu açıkça göstermektedir.

Sonuç

Akaryakıt sektöründe vergi denetimleri artık yalnızca fatura kontrolüyle sınırlı değildir. Plaka bilgileri, pompa satışları, banka hareketleri, stok kayıtları ve e-Fatura verileri birlikte analiz edilmektedir. Küçük görünen uyumsuzluklar dahi yüksek tutarlı vergi ve ceza risklerine dönüşebilir.

Akaryakıt istasyonları, distribütörler ve madeni yağ üreticilerinin düzenli vergi risk analizi yaptırması, otomasyon sistemlerini kontrol etmesi ve kayıtlarını sektör uzmanlarıyla gözden geçirmesi önem taşımaktadır.

Akaryakıt sektörüne özel vergi risk analizi ve inceleme desteği için bizimle iletişime geçebilirsiniz: info@ozmconsultancy.com

Türkiye’de faaliyet gösteren birçok şirketin ortaklık yapısında Hollanda merkezli holding şirketleri bulunmaktadır. Özellikle uluslararası grup şirketleri, aile holdingleri ve yatırım yapıları çoğu zaman Hollanda’da kurulu bir Besloten Vennootschap (B.V.) üzerinden Türkiye’deki iştiraklerine sahip olur.

Bu yapıların en önemli avantajlarından biri, Türkiye’den Hollanda’ya yapılan temettü ödemelerinde stopaj oranının belirli şartlarda %15 yerine %10 olarak uygulanabilmesidir.

Bu yazıda konuyu herkesin anlayabileceği şekilde, rakamsal örneklerle açıklıyoruz.

Türkiye’de Temettü Dağıtımı Yapıldığında Ne Olur?

Bir Türk şirketi, ortaklarına kâr dağıttığında temettü stopajı yapmak zorundadır.

Örneğin:

• Türkiye Teknoloji A.Ş.

• Hollanda’daki Global Holdings B.V.’ye ait

• 10.000.000 TL temettü dağıtıyor

Bu durumda Türkiye’de belirli oranda vergi kesilir ve kalan tutar Hollanda’daki ortağa gönderilir.

Çifte Vergilendirmeyi Önleme Anlaşması Neden Önemlidir?

Türkiye ile Hollanda arasında yürürlükte olan Çifte Vergilendirmeyi Önleme Anlaşması, aynı gelirin iki ülkede mükerrer vergilendirilmesini önlemeyi amaçlar.

İlk bakışta anlaşmanın temettüye ilişkin 10. maddesi uygulanır ve birçok durumda stopaj oranı %15 olarak değerlendirilir.

Ancak asıl kritik nokta, anlaşmanın sonundaki Ek Protokol hükmüdür.

Ek Protokolün IX. Paragrafı Ne Diyor?

Anlaşmaya eklenen Protokol’ün IX numaralı paragrafı, belirli şartların sağlanması halinde Türkiye’deki stopaj oranının %15 yerine %10 olarak uygulanmasına imkan tanır.

Bu birkaç satırlık hüküm, yüksek tutarlı temettü dağıtımlarında önemli vergi tasarrufu yaratabilir.

Basit Örnek

Normal Uygulama (%15 Stopaj)

Ek Protokol Uygulanırsa (%10 Stopaj)

Vergi Avantajı

500.000 TL daha az vergi ödenir.

Hangi Hollanda Şirketleri Bu Avantajdan Yararlanabilir?

Genellikle aşağıdaki türdeki Hollanda şirketleri bu avantajdan yararlanabilir:

• Holding şirketleri

• Ana şirketler (parent companies)

• Aile holdingleri

• Yatırım şirketleri

• Grup finansman şirketleri

Bu şirketlerin çoğu Hollanda’da bir B.V. olarak kurulur.

Participation Exemption (İştirak Kazancı İstisnası)

Hollanda vergi sisteminde “participation exemption” adı verilen önemli bir istisna vardır.

Bu sisteme göre, Hollanda’daki bir şirket, iştiraklerinden aldığı temettü gelirlerini çoğu durumda kurumlar vergisine tabi tutmaz.

Yani:

• Hollanda şirketi normalde kurumlar vergisi mükellefidir.

• Ancak Türkiye’den aldığı temettü için ayrıca vergi ödemez.

Genellikle Aranan Temel Koşullar

Aşağıdaki koşullar sağlandığında iştirak kazancı istisnası çoğu durumda uygulanır:

• Hollanda şirketinin Türkiye şirketinde en az %5 paya sahip olması

• Yatırımın gerçek bir iştirak niteliği taşıması

• Anti-abuse kurallarına takılmaması

• Şirketin ekonomik substance’a sahip olması

Örnek Yapı

Global Holdings B.V. (Hollanda)

• Türkiye Teknoloji A.Ş.’nin %100 ortağı

Türkiye Teknoloji A.Ş.

• 20.000.000 TL kâr dağıtıyor

Sonuç

• Hollanda’da temettü kurumlar vergisine tabi olmayabilir.

• Türkiye’de stopaj %10 uygulanabilir.

• Türkiye’de ödenecek vergi 2.000.000 TL olur.

• %15 uygulanmış olsaydı 3.000.000 TL vergi ödenecekti.

• Tasarruf: 1.000.000 TL

Hangi Şirketler Yararlanamayabilir?

Aşağıdaki durumlarda avantaj uygulanmayabilir:

• Pay oranının çok düşük olması

• Yapının ekonomik gerekçeden yoksun olması

• Anti-abuse kurallarının devreye girmesi

• Mukimlik ve diğer belgelerin sunulmaması

Gerekli Belgeler

Uygulamada genellikle aşağıdaki belgeler aranır:

• Hollanda vergi mukimlik belgesi

• Şirket ortaklık yapısını gösteren belgeler

• Temettünün Hollanda’da iştirak kazancı istisnasına girdiğini destekleyen dokümantasyon

• Vergi danışmanı görüşü (gerektiğinde)

Neden Çok Önemlidir?

Çoğu zaman şirketler yalnızca anlaşmanın ana maddesine bakarak otomatik olarak %15 stopaj uygular.

Oysa Ek Protokol hükmü dikkate alındığında stopaj oranı %10’a düşebilir.

Büyük tutarlı kâr dağıtımlarında bu fark yüz binlerce hatta milyonlarca TL vergi avantajı yaratabilir.

En Basit Özet

1. Türkiye şirketi Hollanda’daki ortağına temettü dağıtır.

2. Normalde %15 stopaj uygulanır.

3. Hollanda’daki holding şirketi temettüyü Hollanda’da vergisiz alabiliyorsa,

4. Ek Protokol sayesinde Türkiye’de stopaj %10’a düşebilir.

5. Böylece önemli vergi tasarrufu sağlanabilir.

Sonuç

Türkiye–Hollanda Çifte Vergilendirmeyi Önleme Anlaşması yalnızca ana maddelerden ibaret değildir. Anlaşmanın Ek Protokolü, özellikle Hollanda’daki holding şirketlerine yapılan temettü ödemelerinde çok önemli vergi avantajları sağlayabilir.

Basit bir protokol hükmü, milyonlarca liralık kâr dağıtımlarında vergi yükünü ciddi şekilde azaltabilir. Bu nedenle temettü dağıtımı öncesinde anlaşmanın tamamının ve Hollanda’daki iştirak kazancı istisnasının uzmanlar tarafından birlikte değerlendirilmesi büyük önem taşır.

Profesyonel Destek

Türkiye’den Hollanda’ya temettü dağıtımı planlıyor ve uygulanacak stopaj oranını doğru şekilde belirlemek istiyorsanız, OZM Consultancy üzerinden bizimle iletişime geçebilirsiniz. Türkiye’de ve uluslararası vergi planlamasında deneyimli ekibimiz, işleminizi vergi anlaşmaları ve iç mevzuat çerçevesinde detaylı olarak analiz edebilir.

info@ozmconsultancy.com

Turkey is preparing to launch what many international investors are already calling the “Zero Tax Turkey” regime.

Under a proposed amendment to the Turkish Income Tax Law, individuals who become tax residents of Turkey may be able to receive a 20-year exemption from Turkish income tax on qualifying foreign-source income.

If enacted in its current form, this new regime could allow eligible individuals to live in Turkey while paying 0% Turkish income tax on foreign dividends, interest, rental income, and capital gains for up to two decades.

For high-net-worth individuals, entrepreneurs, retirees, and internationally mobile professionals, the Zero Tax Turkey proposal could make Turkey one of the most attractive tax residency destinations in Europe and the Middle East.

What Is Zero Tax Turkey?

Zero Tax Turkey is an informal term used to describe Turkey’s proposed 20-year tax exemption for foreign-source income.

The draft law would add a new article to the Turkish Income Tax Law titled:

“Tax Exemption for Foreign-Source Income and Earnings”

Under this rule, qualifying individuals who relocate to Turkey may not pay Turkish income tax on eligible foreign income for 20 years.

Key Features of the Zero Tax Turkey Regime

• 20-year income tax exemption

• Applies to qualifying foreign-source income

• Available to new Turkish tax residents

• No Turkish annual income tax return for exempt income

• Prior passive Turkish income does not disqualify applicants

• Effective for individuals becoming Turkish residents from 1 January 2026

Zero Tax Turkey at a Glance

How Zero Tax Turkey Works

If you move to Turkey and meet the eligibility conditions, qualifying foreign income may be excluded entirely from Turkish income tax.

This means Turkey would not tax income such as:

• Foreign dividends

• Overseas interest income

• Foreign rental income

• Capital gains from global securities

• Investment fund income

• Certain pensions

• Royalties and licensing income

Who Can Benefit from Zero Tax Turkey?

The Zero Tax Turkey regime may be particularly attractive for:

• Entrepreneurs who have sold their businesses

• Investors with large international portfolios

• Digital nomads with passive income

• Retirees receiving overseas investment returns

• Family offices

• Turkish citizens returning after years abroad

• Foreign nationals relocating to Turkey

Eligibility Requirements for Zero Tax Turkey

To qualify, an individual must satisfy the following conditions.

1. Become a Turkish Tax Resident

The person must be considered a tax resident under Turkish tax law.

2. No Residence in Turkey During the Previous Three Calendar Years

The individual must not have had a legal residence in Turkey.

3. No Turkish Tax Liability During the Previous Three Calendar Years

The individual must not have been subject to Turkish income tax as a resident taxpayer.

4. Income Must Be Earned Outside Turkey

Only qualifying foreign-source income falls within the exemption.

Prior Passive Income in Turkey Does Not Prevent Qualification

The draft law explicitly states that prior Turkish tax registrations arising solely from:

• Rental income from Turkish property

• Dividend and interest income

• Capital gains

will not prevent access to the Zero Tax Turkey regime.

This is particularly important for individuals who already own real estate or investments in Turkey.

What Income Is Covered by Zero Tax Turkey?

The legislation refers broadly to foreign-source income and earnings.

Potentially covered categories include:

• Dividends from foreign companies

• Interest from overseas bank accounts

• Foreign rental income

• Gains from international stock portfolios

• Investment fund profits

• Licensing and royalty income

• Certain foreign pensions

The precise scope will depend on regulations issued by the Turkish Ministry of Treasury and Finance.

Zero Tax Turkey and Tax Filing Requirements

One of the most significant practical benefits is reduced compliance.

If the exemption applies:

• No annual Turkish tax return is required for exempt foreign income.

• Exempt income is omitted even if a return is filed for other taxable income.

• Supporting documentation should still be retained.

Foreign Taxes Paid Cannot Be Credited

Because the income is exempt rather than taxed, foreign taxes paid cannot be credited against Turkish income tax.

What Happens If You Do Not Qualify?

If the Turkish tax authorities later determine that the requirements were not met:

• Unpaid taxes may be assessed retroactively.

• Tax loss penalties may apply.

• Late payment interest may be charged.

A detailed residency and tax review is therefore essential before relying on the regime.

Example: Zero Tax Turkey in Practice

An entrepreneur from Germany relocates to Turkey in 2026 after living outside Turkey for several years.

Her annual foreign income includes:

• EUR 400,000 in dividends

• EUR 250,000 in capital gains

• EUR 100,000 in interest

If the Zero Tax Turkey regime applies, this income may be exempt from Turkish income tax for up to 20 years.

Why Zero Tax Turkey Matters

The proposed regime could significantly strengthen Turkey’s position as an international wealth and residency hub.

Strategic Advantages

• 0% Turkish tax on qualifying foreign income

• Twenty years of tax certainty

• No reporting of exempt income

• Competitive living costs

• Strategic location between Europe and Asia

• Modern infrastructure and banking system

Zero Tax Turkey vs. Other International Tax Regimes

The proposal is comparable to non-dom or preferential tax systems in:

• Italy

• Portugal

• Greece

• Switzerland

However, Turkey’s proposed 20-year duration is particularly generous.

Frequently Asked Questions About Zero Tax Turkey

Is Zero Tax Turkey already law?

The regime is based on draft legislation and becomes effective only after formal enactment and publication.

Does Zero Tax Turkey apply to Turkish-source income?

No. Turkish-source income remains taxable under normal rules.

Can I own property in Turkey and still qualify?

Yes. Existing passive Turkish income should not prevent eligibility.

Do I need to report exempt foreign income?

No annual Turkish tax return is required for qualifying exempt income.

How long does the exemption last?

Up to 20 years.

Who Should Consider Zero Tax Turkey?

This regime may be particularly relevant for:

• Investors with significant passive income

• Retirees seeking tax efficiency

• Entrepreneurs after a business exit

• Families engaged in succession planning

• International professionals with globally diversified assets

Important Planning Considerations

Before relocating, you should evaluate:

• Turkish tax residency status

• Double tax treaty implications

• Immigration and residence permit options

• Investment holding structures

• Home-country anti-avoidance rules

• Banking and compliance requirements

Turkey’s Emerging Position as a Global Tax Hub

The Zero Tax Turkey proposal reflects Turkey’s broader strategy to attract capital, talent, and internationally mobile wealth.

If enacted, Turkey could become one of the most compelling jurisdictions for individuals seeking long-term tax efficiency while maintaining a high quality of life.

How We Can Help

At OZM Consultancy, we advise international clients on:

• Turkish tax residency planning

• Cross-border tax structuring

• Company formation

• Wealth and succession planning

• Ongoing tax compliance

If you are considering relocating to Turkey and wish to evaluate whether the Zero Tax Turkey regime may apply to your circumstances, we would be pleased to assist.

info@ozmconsultancy.com

Şirket ortakları adına Bireysel Emeklilik Sistemi (BES) katkı payı ödenmesi, hem şirketler hem de ortaklar açısından önemli vergisel avantajlar sağlayabilmektedir. Özellikle şirketten huzur hakkı alan ortaklar bakımından, belirli yasal sınırlar dahilinde yapılan BES ödemeleri doğrudan gider yazılabilmekte ve ek gelir vergisi yükü doğurmamaktadır.

Bu yazıda, huzur hakkı alan ortaklar için BES uygulamasının vergi, muhasebe ve uygulama boyutunu özetliyoruz.

Huzur Hakkı Alan Ortaklar İçin BES Yapılabilir mi?

Evet.

Gelir Vergisi Kanunu'nun 61. maddesine göre huzur hakkı ödemeleri ücret niteliğindedir. Bu nedenle şirketten huzur hakkı alan ortaklar, vergi mevzuatı bakımından ücretli kabul edilir.

Bu kapsamda, şirket tarafından ortak adına BES katkı payı ödenmesi mümkündür.

Yasal Dayanak

İşverenler tarafından çalışanlar adına ödenen BES katkı paylarının gider yazılmasına ilişkin temel düzenleme Gelir Vergisi Kanunu'nun 40/9. maddesidir.

Buna göre işveren tarafından ödenen katkı payları:

• Ticari kazancın tespitinde gider olarak dikkate alınabilir,

• Ücret olarak değerlendirilmez,

• Gelir vergisi stopajına tabi olmaz,

• Bordroya dahil edilmez.

Ancak bunun için belirli limitlere uyulması gerekir.

BES Katkı Payı Gider Yazma Limiti

Şirket tarafından çalışan veya huzur hakkı alan ortak adına ödenen katkı payları için iki ayrı sınır bulunmaktadır:

1. Aylık Limit

Ödemenin yapıldığı ayda elde edilen brüt ücretin (veya brüt huzur hakkının) %15'i.

2. Yıllık Limit

Yıllık toplam ödeme, ilgili yıl için geçerli yıllık brüt asgari ücret tutarını aşamaz.

Bu iki sınırdan hangisi daha düşükse, gider yazılabilecek azami tutar o sınırdır.

50.000 TL Brüt Huzur Hakkı İçin BES Limiti

Aylık brüt huzur hakkının 50.000 TL olduğu durumda:

• 50.000 TL × %15 = 7.500 TL

Bu durumda şirket tarafından aylık 7.500 TL'ye kadar BES katkı payı ödenebilir.

Yıllık toplam katkı payı ise:

• 7.500 TL × 12 = 90.000 TL

Eğer bu tutar ilgili yılın yıllık brüt asgari ücret tutarının altında kalıyorsa, tamamı gider yazılabilir.

Vergisel Avantajlar

Şirket Açısından

• Ödenen katkı payı doğrudan gider yazılır.

• Kurumlar vergisi matrahı azalır.

• Vergi yükü düşer.

Ortak Açısından

• Ek gelir vergisi stopajı doğmaz.

• Bordroya dahil edilmez.

• BES sistemindeki devlet katkısından yararlanılabilir.

SGK Açısından Değerlendirme

Huzur hakkı ödemelerinin SGK'ya tabi olup olmadığı, kişinin ortaklık ve sigortalılık statüsüne göre değişebilir.

BES katkı payları, Gelir Vergisi Kanunu'ndaki sınırlar dahilinde ve ücret bordrosuna dahil edilmeden ödendiğinde, uygulamada ayrıca değerlendirilmekle birlikte çoğu durumda ek bir gelir vergisi yükü doğurmaz.

SGK yönünden kesin uygulama için şirketin mevcut bordro yapısının ayrıca incelenmesi önerilir.

Muhasebe Kaydı

Aylık 7.500 TL BES katkı payı ödenmesi halinde örnek kayıt:

770 Genel Yönetim Giderleri      7.500
    102 Bankalar                         7.500

Uygulamada BES Ödemesi Nasıl Yapılır?

1. Ortak adına bir BES sözleşmesi oluşturulur.

2. Şirket, katkı payı ödeyen olarak sisteme tanımlanır.

3. Katkı payı doğrudan emeklilik şirketine ödenir.

4. Düzenlenen tahsilat belgesi muhasebe kaydına alınır.

Limit Aşılırsa Ne Olur?

Yasal sınırların üzerinde yapılan ödemelerin aşan kısmı:

• Ücret olarak değerlendirilir,

• Gelir vergisi stopajına tabi olabilir,

• Bordroya dahil edilmesi gerekebilir,

• Şirket açısından doğrudan gider yazılamayabilir.

Örnek Vergi Avantajı

Yıllık 90.000 TL BES katkı payı ödenmesi halinde, bu tutar kurum kazancından indirilebilir.

Kurumlar vergisi oranına bağlı olarak şirketin vergi yükü önemli ölçüde azalır.

Sonuç

Huzur hakkı alan ortaklar için şirket üzerinden BES yaptırılması, vergi planlaması açısından etkili ve yasal bir yöntemdir.

Brüt 50.000 TL huzur hakkı alan bir ortak adına:

• Aylık 7.500 TL,

• Yıllık 90.000 TL

BES katkı payı ödenebilir ve bu tutar, yıllık brüt asgari ücret sınırı aşılmadığı sürece şirket tarafından gider yazılabilir.

Bu uygulama sayesinde:

• Şirket vergi avantajı elde eder,

• Ortak uzun vadeli tasarruf yapar,

• Ek gelir vergisi yükü oluşmaz.

Yasal Dayanaklar

• Gelir Vergisi Kanunu m. 40/9

• Gelir Vergisi Kanunu m. 61

• Kurumlar Vergisi Kanunu m. 6

• 85 No.lu Gelir Vergisi Sirküleri

• 6327 sayılı Kanun

Not: SGK uygulaması ve bordro etkileri şirketin hukuki ve sigortalılık yapısına göre farklılık gösterebilir. Uygulamaya geçmeden önce mali müşaviriniz tarafından şirket özelinde değerlendirme yapılması faydalı olacaktır.

Genelde gördüğüm bu belgeyi yurtdışına çalışan arkadaşlardan, daha çok start-uplar ile çalışanlar ile değil de kurumsal, global firmalara çalışan arkadaşlardan talep edildiğini görüyorum.

Bu dönem çok sorulduğu için nasıl alınacağını ekran görüntüleri ile yazmak istedim.

Evren Özmen-Cpa İstanbul — Mali Müşavir — CPA | LinkedIn

➡️ Remote olarak çalıştığım firma benden “neden” tax residency certificate istiyor?

Bu belgenin sizden istenme nedeni “yurt dışına çalıştığınız firmanın kendi ülkesindeki vergi yükümlülüklerini tam olarak yerine getirmesi için” dokümante edilme zorunluluğu

Peki Mukimlik Belgesini nasıl alacaksınız ?

1-Internet Vergi Dairesine Giriş

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2-İnteraktif vergi dairesi ne giriş yaptıktan sonra İşlem Başlat / Vergi İşlemleri / Mukimlik belgesi kısmına giriş

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İstanbul’dan başvuruyorsanız ve acil ise elden gidip almanın da yöntemi var

3-Mukimlik Belgesi Başvuru Ekranı aşağıdaki şekilde karşınıza geliyor

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4-Burada Karşınıza çıkan yerleri aşağıdaki şekilde dolduruyorsunuz.

• Yurt dışından elde ettiğiniz kazancın türünü serbest meslek veya ticari kazanç olarak seçebilirsiniz.

• Yurt dışından elde edeceğiniz gelirin hangi ülkeden geleceğini seçiyorsunuz.

• Yurt dışından elde ettiğiniz veya edeceğiniz gelirin hangi yılları kapsadığını seçiyorsunuz

• Yurt dışından elde edeceğiniz gelirin kimin tarafından gönderileceği. Yani çalıştığınız firmanın adını yazıyorsunuz.

• Tarafınıza ödenecek veya ödenmiş tutarı ve para birimini yazıyorsunuz.

Sonrasında hemen mukimlik belgesini sistemden indiremiyorsunuz. Birkaç gün sonra bazen aynı gün bildirim geliyor. Bildirim geldiğinde mukimlik belgenizi alabilirsiniz.

Press enter or click to view image in full size

Sonuç olarak; Türkiye mukimi olarak yurtdışından gelir elde ediyorsanız bir noktada mukimlik belgesi almanız gerekebilir.

O zaman bu yazının umarım size faydası olur :)

Son olarak eğer firmanız yok ve hesabınıza yurtdışındaki firmadan paralar gelmiş, siz de üzerine mukimlik belgesi isterseniz, “gelin beni vergisel olarak inceleyin demiş olursunuz” aklınızda olsun.

Başka bir yazıda da eğer yurt dışı firma burada sizden teminat olarak özel bir sigorta yaptırmanızı isterse ne şekilde ilerlemeniz gerektiğini yazacağım.

Görüşmek üzere 👋

Biz önemli konuları, ödeme son günlerini, hazırladığımız e-kitapçıkları vb. şeyleri mailchimp/beehiiv üzerinden listemizdekilere ve hizmet verdiğimiz mükelleflerimize mail gönderiyoruz.

İsterseniz bize mail gönderirseniz sizi de o listeye ekleriz veya sayfanın sonunda yer alan forma mail adresinizi de yazabilirsiniz.

Özmen **Müşavirlik-**info@ozmconsultancy.com

İspanya’ya taşınmayı planlayan Türk vatandaşlarının en çok sorduğu sorulardan biri şudur: “İspanya’da yaşamaya başlarsam hangi gelirlerim vergilendirilecek?”

Özellikle dijital göçebe vizesi, non-lucrative visa (çalışmadan oturum), öğrenci oturumu veya yatırım amaçlı taşınma planlarında vergi konusu çoğu zaman göz ardı edilmektedir.

Ancak gerçek şu ki:

İspanya’da vergi mükellefi olduğunuz anda yalnızca İspanya’daki gelirleriniz değil, dünya genelindeki tüm gelirleriniz İspanyol vergi sisteminin kapsamına girebilir.

Bu yazıda, paylaşılan video metninden hareketle İspanya’daki vergi mükellefiyetini herkesin anlayabileceği şekilde detaylı olarak açıklıyoruz.

İspanya’ya Taşınmak Vergi Mükellefi Olmak Anlamına Gelir mi?

Çoğu durumda evet.

İspanya, vergi cenneti niteliğinde bir ülke değildir. Uzun süreli oturum izniyle ülkede yaşamaya başlayan kişiler genellikle belirli koşullar altında İspanya’da tam mükellef olur.

Bu durum şu izin türleri için de geçerlidir:

• Digital Nomad Visa

• Non-Lucrative Visa

• Student Residence Permit

• Work Permit

• Family Reunification

İspanya’da Vergi Mükellefi Olmanın Temel Kriteri: 183 Gün Kuralı

En bilinen kriter, takvim yılı içerisinde İspanya’da 183 günden fazla kalmaktır.

Örnek

• 1 Ocak 2026’da İspanya’ya taşındınız.

• 2026 yılı içinde toplam 190 gün İspanya’da kaldınız.

Bu durumda büyük ihtimalle 2026 yılı için İspanya’da vergi mukimi kabul edilirsiniz.

183 Gün Tek Kriter Değildir

İspanyol vergi idaresi yalnızca fiziksel kalış süresine bakmaz.

Aşağıdaki faktörler de vergi mukimliği yaratabilir:

• Eş ve çocukların İspanya’da yaşaması

• İş faaliyetlerinin İspanya’dan yürütülmesi

• Banka ve yatırım hesaplarının yönetiminin İspanya’dan yapılması

• Ana ekonomik çıkar merkezinin İspanya’da bulunması

• Günlük yaşam merkezinin İspanya olması

Dolayısıyla 183 günün altında kalınsa bile vergi mukimi sayılmak mümkündür.

Vergi Mukimi Olursanız Hangi Gelirler Beyan Edilir?

İspanya’da vergi mukimi olan kişiler aşağıdaki tüm gelirlerini beyan etmek zorundadır:

• Maaş gelirleri

• Freelance gelirleri

• Danışmanlık gelirleri

• Temettü gelirleri

• Faiz gelirleri

• Kira gelirleri

• Hisse senedi satış kazançları

• Kripto para kazançları

• Yurt dışındaki şirketlerden alınan gelirler

Başka bir ifadeyle:

Türkiye’de, ABD’de, İngiltere’de veya başka bir ülkede elde edilen gelirler de İspanya’ya bildirilebilir.

“İspanya’da Gelir Elde Etmiyorum” Demek Yeterli Değildir

Birçok kişi şu yanılgıya düşmektedir:

“Benim İspanya kaynaklı gelirim yok, dolayısıyla vergi beyanı yapmama gerek yok.”

Bu doğru değildir.

Eğer İspanya’da vergi mukimiyseniz:

• Türkiye’deki kira geliriniz

• Interactive Brokers hesabınızdaki temettüler

• ABD hisse kazançlarınız

• Upwork gelirleriniz

• Kripto yatırımlarınız

İspanya’da beyan edilmek zorunda olabilir.

Model 720 Nedir?

Model 720, İspanya dışında bulunan belirli varlıkların bildirildiği özel bir bilgi formudur.

Bu formun amacı, İspanyol vergi idaresinin yurt dışındaki mal varlıklarını takip etmesidir.

Model 720 Kapsamındaki Varlıklar

Aşağıdaki varlıklar belirli eşikleri aştığında bildirilmelidir:

1. Yurt Dışı Banka Hesapları

• Türkiye’deki banka hesapları

• Wise hesapları

• Payoneer hesapları

• Revolut hesapları

2. Menkul Kıymetler

• Hisse senetleri

• ETF’ler

• Tahviller

• Yatırım fonları

3. Gayrimenkuller

• Türkiye’deki evler

• Arsalar

• Yazlıklar

50.000 Euro Eşiği

Genel kural olarak, ilgili varlık kategorisinin toplam değeri 50.000 Euro’yu aşarsa bildirim yükümlülüğü doğabilir.

Model 720 Vergi Değildir

Model 720 bir vergi beyannamesi değil, bilgilendirme formudur.

Yani:

• Bu formun verilmesi otomatik olarak vergi doğurmaz.

• Ancak verilmemesi ciddi inceleme riskleri yaratabilir.

Türkiye’de Vergi Ödüyorsam İspanya’da Tekrar Vergi Öder miyim?

Bu sorunun cevabı, Türkiye ile İspanya arasındaki Çifte Vergilendirmeyi Önleme Anlaşması’na bağlıdır.

Türkiye ve İspanya arasında geçerli bir anlaşma bulunmaktadır.

Çifte Vergilendirme Nasıl Önlenir?

Türkiye’de ödediğiniz vergi, İspanya’da hesaplanan vergiden mahsup edilebilir.

Örnek

• Türkiye’de kira gelirinden 2.000 Euro vergi ödendi.

• İspanya’da aynı gelir için 5.000 Euro vergi hesaplandı.

Bu durumda genellikle:

• 2.000 Euro mahsup edilir.

• 3.000 Euro İspanya’da ödenir.

Türkiye’de Hiç Vergi Ödenmemişse

Türkiye’de istisna nedeniyle veya beyan yapılmadığı için vergi ödenmemişse, İspanya ilgili geliri tamamen kendi oranlarına göre vergilendirebilir.

Türkiye’deki Kira Gelirleri

Türkiye’de bulunan gayrimenkullerden elde edilen kira gelirleri genellikle:

1. Türkiye’de vergilendirilir.

2. İspanya’da da beyan edilir.

3. Türkiye’de ödenen vergi mahsup edilir.

ABD Hisse Senetleri ve Interactive Brokers

Aşağıdaki gelirler İspanya’da vergilendirilebilir:

• Temettüler

• Capital gains

• Interest income

ABD’de kesilen stopajlar ve diğer ülkelerde ödenen vergiler belirli kurallarla mahsup edilebilir.

Kripto Para Kazançları

İspanya, kripto varlık işlemlerine özel önem vermektedir.

Beyan kapsamına girebilecek işlemler:

• Bitcoin satış kazançları

• Altcoin trade gelirleri

• Staking gelirleri

• Airdrop kazançları

Dijital Göçebeler İçin Kritik Risk

Dijital Nomad Visa sahipleri çoğu zaman:

• Uzaktan çalıştıkları için,

• Gelirleri yabancı şirketlerden geldiği için,

• İspanya’da vergi olmayacağını düşünmektedir.

Bu varsayım çoğu zaman hatalıdır.

Non-Lucrative Visa Sahipleri İçin Vergi Durumu

Non-Lucrative Visa, çalışmaya izin vermeyen bir oturum türüdür. Ancak bu izin vergi yükümlülüğünü ortadan kaldırmaz.

Pasif gelirler aşağıdaki gibi beyan edilebilir:

• Temettü

• Faiz

• Kira geliri

• Yatırım kazançları

Beyan Ne Zaman Yapılır?

Bir takvim yılında vergi mukimi olursanız, takip eden yıl içinde vergi beyannamesi verilmesi gerekebilir.

Örnek

• 2026 yılında 183 günü aştınız.

• 2027 yılında 2026 gelirlerine ilişkin beyan verirsiniz.

İspanya’ya Taşınmadan Önce Hazırlanması Gereken Belgeler

Aşağıdaki belgelerin düzenli şekilde saklanması önerilir:

• Türkiye vergi beyannameleri

• Tapu kayıtları

• Banka hesap dökümleri

• Interactive Brokers raporları

• Kripto cüzdan raporları

• Temettü kayıtları

• Çifte vergilendirme belgeleri

Profesyonel Vergi Analizi Neden Gereklidir?

Her gelir türü farklı şekilde vergilendirilir.

Örneğin:

• Türk kira geliri

• ABD temettüsü

• Nasdaq hisse satış kazancı

• Kripto para trade kazancı

Her biri farklı vergi kurallarına tabidir.

En Sık Yapılan Hatalar

• 183 gün kuralının göz ardı edilmesi

• Yurt dışı varlıkların beyan edilmemesi

• Türkiye’de ödenen vergilerin belgelendirilmemesi

• Kripto işlemlerinin kayıt altına alınmaması

• “İspanya’da gelir yoksa vergi de yok” varsayımı

İspanya’da Vergi Planlaması Nasıl Yapılır?

Taşınmadan önce aşağıdaki konular analiz edilmelidir:

• Vergi mukimliği tarihi

• Mevcut yatırım portföyü

• Gayrimenkul gelirleri

• Şirket yapıları

• Çifte vergilendirme etkileri

• Model 720 yükümlülükleri

Kimler Mutlaka Vergi Analizi Yaptırmalı?

• Dijital göçebeler

• Yüksek varlıklı bireyler

• ABD borsasında yatırım yapanlar

• Kripto yatırımcıları

• Türkiye’de gayrimenkul sahipleri

• Yurtdışı şirket ortakları

Sonuç

İspanya’ya taşınmak yalnızca oturum izni almak anlamına gelmez. Çoğu durumda, dünya genelindeki gelirlerin İspanya’da değerlendirilmesi gerekir.

Özellikle aşağıdaki konular kritik önem taşır:

• 183 gün kuralı

• Dünya çapındaki gelirlerin beyanı

• Model 720

• Çifte vergilendirme anlaşması

• Yurt dışı varlıkların raporlanması

Yanlış planlama, ciddi vergi risklerine yol açabilir.

İspanya’ya Taşınmadan Önce Profesyonel Vergi Danışmanlığı

İspanya’ya taşınmayı planlıyorsanız ve aşağıdaki konularda net bir yol haritasına ihtiyaç duyuyorsanız:

• Türkiye’deki kira gelirlerinizin etkisi

• Interactive Brokers ve hisse yatırımlarınız

• Kripto varlıklarınız

• Yurt dışındaki şirket ortaklıklarınız

• Model 720 yükümlülüğünüz

OZM Consultancy olarak uluslararası vergi planlaması konusunda profesyonel danışmanlık sunuyoruz.

İletişim: info@ozmconsultancy.com Web Sitesi: OZM Consultancy

SAP danışmanı olarak Almanya, Hollanda, İngiltere, ABD veya Körfez ülkelerindeki şirketlere uzaktan hizmet veriyorsanız, Türkiye’de elde ettiğiniz gelirin tamamı belirli şartlarla gelir vergisinden istisna edilebilir.

2026 yılı itibarıyla Türkiye’de yürürlükte bulunan mevzuat kapsamında, yurt dışındaki müşterilere verilen yazılım, danışmanlık ve bilgi teknolojileri hizmetlerinden elde edilen kazançlar için %100 kazanç indirimi uygulanabilmektedir. Bu düzenleme, özellikle bağımsız çalışan SAP danışmanları için son derece önemli bir vergi avantajı sağlamaktadır.

Bu yazıda aşağıdaki soruların tamamını detaylı olarak cevaplıyoruz:

• SAP danışmanları Türkiye’de şirket kurmak zorunda mı?

• SAP danışmanlığı hizmeti %100 vergi indirimi kapsamına girer mi?

• SAP danışmanları KDV öder mi?

• Almanya veya ABD’ye kesilen faturalar nasıl düzenlenir?

• SAP freelancer’lar Bağ-Kur öder mi?

• 2026 yılında fiilen ne kadar vergi ödenir?

• Şirket kuruluşu ve muhasebe süreçleri nasıl yürür?

SAP Danışmanlığı Nedir?

SAP danışmanları; şirketlerin ERP sistemlerini kuran, özelleştiren ve optimize eden uzmanlardır. En yaygın uzmanlık alanları şunlardır:

• SAP FI/CO (Muhasebe ve Finans)

• SAP MM (Satın Alma ve Stok)

• SAP SD (Satış ve Dağıtım)

• SAP ABAP (Yazılım Geliştirme)

• SAP BW/4HANA (Veri Analitiği)

• SAP SuccessFactors (İK)

• SAP S/4HANA Dönüşüm Projeleri

Bu uzmanların önemli bir kısmı;

• Almanya,

• İsviçre,

• Avusturya,

• Hollanda,

• İngiltere,

• ABD,

• Birleşik Arap Emirlikleri

gibi ülkelerdeki müşterilere Türkiye’den uzaktan hizmet vermektedir.

SAP Danışmanları Türkiye’de Şirket Kurmak Zorunda mı?

Evet. Türkiye’de sürekli ve ticari nitelikte hizmet veriyorsanız, genel olarak vergi mükellefiyeti tesis edilmesi gerekir.

En yaygın seçenek:

• Şahıs şirketi (sole proprietorship)

Bazı durumlarda ise:

• Limited şirket

tercih edilebilir. Ancak tek kişi çalışan bağımsız SAP danışmanları için çoğu durumda şahıs şirketi yeterlidir.

SAP Danışmanlığı Hizmeti %100 Vergi İndirimi Kapsamında mı?

Evet, uygun şartlar sağlandığında SAP danışmanlığı hizmetleri; yazılım, bilişim ve danışmanlık faaliyetleri kapsamında değerlendirilebilir.

2026 itibarıyla, yurt dışına verilen belirli hizmetlerden elde edilen kazançların tamamı vergi matrahından indirilebilir. Bu da pratikte gelir vergisinin sıfırlanmasına yol açabilir.

%100 Vergi Avantajının Temel Şartları

Aşağıdaki koşulların sağlanması gerekir:

1. Hizmet Türkiye’den Verilmeli

Danışman Türkiye’de mukim olmalı ve hizmeti Türkiye’den sunmalıdır.

2. Müşteri Yurt Dışında Olmalı

Fatura, Türkiye’de yerleşik olmayan şirkete kesilmelidir.

3. Hizmetten Yurt Dışında Yararlanılmalı

Hizmetin ekonomik faydası yurt dışında ortaya çıkmalıdır.

4. Bedel Türkiye’ye Getirilmelidir

Ödemenin banka kanalıyla tahsil edilmesi ve kayıt altına alınması gerekir.

5. Uygun Belgelendirme Yapılmalıdır

Faturalar, banka dekontları ve muhasebe kayıtları tutarlı olmalıdır.

SAP Danışmanları Gelir Vergisi Öder mi?

Şartlar sağlandığında, ticari kazanç oluşsa bile aynı tutarda indirim uygulanabildiğinden ödenecek gelir vergisi fiilen sıfıra yaklaşabilir.

Bu nedenle birçok SAP danışmanı için esas yük:

• Bağ-Kur primleri,

• Damga vergisi,

• Muhasebe ücretleri,

• Banka masrafları

olmaktadır.

SAP Danışmanları KDV Öder mi?

Yurt dışına verilen ve hizmet ihracı şartlarını sağlayan danışmanlık hizmetleri genel olarak %0 KDV ile faturalandırılır.

Bu durumda faturada KDV hesaplanmaz.

Örnek Senaryo: SAP FI Consultant

Bir SAP FI danışmanının Almanya’daki bir şirkete aylık 8.000 EUR tutarında hizmet verdiğini varsayalım.

Yıllık Gelir

• 96.000 EUR

Türkiye’de Vergi Durumu

• Gelir vergisi: Uygun şartlarda çok düşük / sıfıra yakın

• KDV: %0

• Bağ-Kur: Ödenir

• Damga vergisi: Beyannamelerde doğabilir

Bu yapı, Türkiye’yi uzaktan çalışan teknoloji profesyonelleri için rekabetçi hale getirmektedir.

SAP ABAP Developer’lar da Yararlanabilir mi?

Evet. Özellikle aşağıdaki roller bu avantajdan yararlanabilir:

• SAP ABAP Developer

• SAP Basis Consultant

• SAP Security Consultant

• SAP BW Consultant

• SAP Fiori Developer

• SAP Integration Consultant

• SAP SuccessFactors Consultant

SAP Danışmanlarının Sık Kullandığı Platformlar

Birçok danışman müşterilerini aşağıdaki platformlar üzerinden bulur:

• LinkedIn

• Upwork

• Toptal

• Freelancer.com

Gelirin platform üzerinden veya doğrudan alınması, vergi planlaması açısından ayrıca değerlendirilmelidir.

Almanya’daki Müşterilere Fatura Nasıl Kesilir?

Örnek açıklama:

SAP FI/CO consulting services rendered remotely from Turkey.

Fatura;

• EUR veya USD olarak,

• e-Arşiv formatında,

• KDV’siz,

• doğru hizmet açıklamasıyla

düzenlenebilir.

SAP Danışmanları İçin Şahıs Şirketi mi, Limited Şirket mi?

Şahıs Şirketi Avantajları

• Hızlı kuruluş

• Düşük maliyet

• Basit muhasebe süreci

• Tek kişi çalışma için ideal

Limited Şirket Avantajları

• Kurumsal görünüm

• Ortak alma kolaylığı

• Ayrı tüzel kişilik

Tek başına çalışan çoğu SAP danışmanı için ilk aşamada şahıs şirketi daha pratiktir.

SAP Danışmanları İçin Bağ-Kur Zorunlu mu?

Genel olarak evet. Başka bir sosyal güvenlik statüsü yoksa 4/B kapsamında prim yükümlülüğü doğabilir.

SAP Danışmanlarının Karşılaşabileceği Riskler

Yanlış yapılandırma aşağıdaki sorunlara yol açabilir:

• Vergi avantajının reddedilmesi

• Geçmiş dönem vergi tarhiyatları

• KDV riskleri

• Belge eksikliği nedeniyle inceleme sorunları

• Yurt dışı sözleşmelerin yanlış düzenlenmesi

Bu nedenle teknik ve uluslararası deneyime sahip bir mali müşavirle çalışmak önemlidir.

SAP S/4HANA Projelerinde Çalışan Danışmanlar İçin Ek Hususlar

Büyük dönüşüm projelerinde;

• günlük rate sözleşmeleri,

• milestone bazlı faturalar,

• seyahat giderleri,

• bonus ödemeleri,

• subcontractor kullanımı

gibi unsurlar söz konusu olabilir. Bu kalemlerin her biri farklı vergisel değerlendirme gerektirebilir.

Türkiye, SAP Danışmanları İçin Neden Avantajlı?

Türkiye’nin öne çıkan avantajları:

• Yurt dışına verilen hizmetlerde güçlü vergi teşvikleri

• %0 KDV uygulaması

• Rekabetçi yaşam maliyetleri

• Avrupa saat dilimine yakınlık

• Gelişmiş bankacılık altyapısı

Sık Sorulan Sorular

SAP danışmanları için vergi sıfır olabilir mi?

Şartlar sağlandığında gelir vergisi yükü önemli ölçüde azalabilir.

Almanya’ya kesilen faturada KDV olur mu?

Hizmet ihracı şartları sağlanıyorsa genellikle hayır.

SAP danışmanlığı yazılım hizmeti sayılır mı?

Çoğu durumda bilişim ve danışmanlık faaliyeti kapsamında değerlendirilir.

Şirket kurmadan çalışabilir miyim?

Sürekli ticari faaliyetlerde resmi mükellefiyet tesis edilmesi gerekir.

ABD’den ödeme almak sorun yaratır mı?

Hayır. Doğru muhasebe ve belgelendirme ile yönetilebilir.

Profesyonel Destek

OZM Consultancy olarak;

• Şahıs şirketi kuruluşu,

• Vergi numarası ve e-belge süreçleri,

• Hizmet ihracı vergi avantajı analizi,

• KDV ve gelir vergisi planlaması,

• Aylık muhasebe ve beyanname hizmetleri,

• İngilizce danışmanlık

konularında SAP danışmanlarına özel çözümler sunuyoruz.

Bizimle İletişime Geçin

SAP danışmanı olarak Türkiye’den yurt dışına çalışıyor ve vergi yükünüzü yasal çerçevede optimize etmek istiyorsanız, bizimle iletişime geçebilirsiniz.

E-posta: info@ozmconsultancy.com Web Sitesi: www.ozmconsultancy.com

Türkiye’de SAP danışmanları için en uygun şirket ve vergi yapısını birlikte oluşturalım.

Google Cloud, OpenAI, Anthropic Claude, Amazon Web Services (AWS), Canva, Slack ve benzeri yurt dışı dijital hizmet faturaları için ayrıca stopaj ödemek gerekiyor mu?

Birçok şirket, bu soruya net bir cevap alamadığı için gereksiz yere %15 ila %20 arasında ek vergi ödeyebiliyor.

Oysa güncel vergi idaresi görüşleri, özellikle bulut hizmetleri ve API erişimlerinde çoğu durumda kurumlar vergisi stopajı yapılmasına gerek olmadığını göstermektedir.

Bu yazıda;

• Google Cloud faturalarında stopaj olup olmadığını,

• OpenAI ve Claude API ödemelerinin durumunu,

• AWS, Canva ve Slack aboneliklerinde stopaj gerekip gerekmediğini,

• Hangi yurt dışı ödemelerinde gerçekten stopaj doğduğunu,

• Gereksiz vergi ödememek için nasıl kontrol yapılması gerektiğini

adım adım açıklıyorum.

Şirketler Artık Sürekli Yurt Dışına Dijital Hizmet Bedeli Ödüyor

Bugün yalnızca teknoloji şirketleri değil, hemen hemen tüm işletmeler faaliyetlerini sürdürebilmek için çok sayıda dijital hizmet kullanıyor.

En yaygın örnekler:

• Google Workspace

• Google Cloud

• OpenAI

• Anthropic Claude

• Amazon Web Services (AWS)

• Microsoft Azure

• Canva Pro

• Slack

• Atlassian Jira

• Notion

• Dropbox

• Zoom

Bu ödemeler çoğu zaman kredi kartından otomatik olarak tahsil edilir. Ancak ödeme kartla yapıldığı için, bu işlemlerin ayrıca vergi sonuçları doğurabileceği çoğu zaman fark edilmez.

Yurt Dışına Yapılan Her Ödemede Stopaj Riski Var mı?

Hayır.

Yurt dışına yapılan her ödeme için otomatik olarak stopaj doğmaz.

Stopaj yükümlülüğü, yapılan ödemenin hukuki niteliğine göre belirlenir. Ödeme;

• Ticari kazanç,

• Serbest meslek kazancı,

• Gayrimaddi hak (royalty),

• Lisans bedeli,

• Danışmanlık hizmeti

olarak değerlendirilebilir.

Her kategori için vergisel sonuç farklıdır.

Stopaj Oranı Ne Kadar?

Ödemenin niteliğine ve varsa çifte vergilendirmeyi önleme anlaşmasına göre değişmekle birlikte, uygulamada genellikle şu oranlarla karşılaşılır:

• %15

• %20

Yanlış sınıflandırma yapılması durumunda, şirketler ciddi tutarlarda gereksiz vergi ödeyebilir.

Google Cloud, AWS ve OpenAI Ödemelerinde Stopaj Var mı?

Genel olarak, yalnızca uzaktan erişim sağlanan ve yazılım üzerinde çoğaltma, değiştirme veya dağıtım hakkı vermeyen kullanım modellerinde stopaj yapılması gerekmez.

Vergi idaresinin güncel yaklaşımı bu yöndedir.

Örneğin İrlanda mukimi Google Cloud EMEA Ltd. tarafından sağlanan ve kullanıcıya sadece uzaktan erişim hakkı tanıyan hizmetlerde, elde edilen gelir ticari kazanç olarak değerlendirilmektedir. Bu nedenle Türkiye’de kurumlar vergisi stopajı yapılmaz.

Çocuklara Anlatır Gibi Açıklarsak

Şöyle düşünün:

Bir depoya gidip kendi bilgisayarınıza yazılım kurmuyorsunuz.

Bunun yerine, internet üzerinden hazır bir altyapıyı kullanıyorsunuz.

• Sunucular sizin değil,

• Yazılım sizin değil,

• Kodu değiştiremiyorsunuz,

• Kopyalayıp satamıyorsunuz.

Sadece “kiralama” benzeri bir kullanım söz konusu.

Bu durumda yapılan ödeme, çoğu zaman lisans/royalty değil; normal ticari hizmet bedeli kabul edilir.

Stopaj Gerekmeyen Yaygın Dijital Hizmetler

Aşağıdaki hizmetlerde, standart kullanım modeli kapsamında çoğu durumda stopaj doğmaz:

Not: Somut sözleşme şartları ve hizmetin kapsamı ayrıca incelenmelidir.

OpenAI API Ödemeleri İçin Stopaj Gerekir mi?

OpenAI API kullanımında;

• Model internet üzerinden erişime açılır.

• Yazılımın kaynak kodu size verilmez.

• Kopyalama veya yeniden satış hakkı tanınmaz.

• Sadece token bazlı kullanım yapılır.

Bu özellikler nedeniyle, ödemeler çoğu durumda ticari kazanç kapsamında değerlendirilir ve stopaj yapılmaz.

Claude API Ödemeleri İçin Stopaj Gerekir mi?

Anthropic Claude için de benzer bir mantık geçerlidir.

Abonelik veya API erişimi sayesinde model kullanılır; ancak gayrimaddi hak devri söz konusu değildir.

Dolayısıyla genel yaklaşım stopaj yapılmaması yönündedir.

Canva, Slack ve Jira Ödemeleri İçin Stopaj Gerekir mi?

Bu platformlarda da kullanıcıya çoğunlukla yalnızca çevrim içi kullanım hakkı verilir.

• Canva

• Slack

• Atlassian Jira

Eğer sözleşmede özel lisans hakları veya fikri mülkiyet devri yoksa, çoğu durumda stopaj uygulanmaz.

Hangi Yurt Dışı Ödemelerinde Stopaj Gerçekten Doğabilir?

Aşağıdaki ödemelerde stopaj riski daha yüksektir:

• Marka kullanım bedelleri

• Patent lisansları

• Know-how ödemeleri

• Özel yazılım lisans devirleri

• Teknik danışmanlık

• Yönetim danışmanlığı

• Hukuki danışmanlık

• Bağımsız profesyonel hizmetler

Bu tür ödemeler mutlaka ayrı değerlendirilmelidir.

Yanlış Uygulamanın Maliyeti

Aylık dijital hizmet gideriniz 10.000 USD ise ve gereksiz yere %20 stopaj ödüyorsanız:

• Ek vergi maliyeti: 2.000 USD

• Yıllık toplam maliyet: 24.000 USD

Bu tutar, çoğu şirket için önemli bir nakit çıkışı anlamına gelir.

Şirketiniz İçin Hazırlanması Gereken Stopaj Kontrol Tablosu

Her işletmenin aşağıdaki bilgileri içeren bir tablo oluşturması faydalıdır:

Sık Sorulan Sorular

Google Cloud faturalarında stopaj var mı?

Standart bulut hizmetlerinde genel yaklaşım stopaj yapılmaması yönündedir.

OpenAI API kullanımı için stopaj ödenir mi?

Çoğu durumda hayır.

Canva Pro aboneliğinde stopaj gerekir mi?

Standart kullanım modelinde çoğu zaman gerekmez.

Slack abonelikleri için stopaj var mı?

Genellikle hayır.

Danışmanlık hizmetlerinde stopaj doğar mı?

Evet, çoğu durumda ayrıca analiz yapılmalıdır.

Sonuç

Google Cloud, AWS, OpenAI, Claude, Canva ve Slack gibi dijital platformlara yapılan ödemelerde, standart kullanım modelinde çoğu durumda kurumlar vergisi stopajı yapılmasına gerek bulunmamaktadır.

Bununla birlikte;

• Sözleşme şartları,

• Faturanın içeriği,

• Sağlanan hakların kapsamı,

• Tedarikçinin mukim olduğu ülke

ayrıntılı olarak incelenmelidir.

Yanlış değerlendirme, gereksiz vergi ödenmesine veya ileride vergi riskine yol açabilir.

Yurt Dışı Ödemeleriniz İçin Profesyonel Vergi Analizi

Şirketinizin yaptığı;

• Google Cloud,

• OpenAI,

• AWS,

• Canva,

• Slack,

• Yazılım lisansları,

• Danışmanlık ödemeleri

için stopaj yükümlülüğünüzün doğru analiz edilmesini istiyorsanız bizimle iletişime geçebilirsiniz.

OZM Consultancy – Özmen Mali Müşavirlik 📧 info@ozmconsultancy.com 🌐 OZM Consultancy

Yurt dışı ödemelerinizin doğru vergilendirilmesi, gereksiz vergi maliyetlerinin önlenmesi ve olası vergi risklerinin minimize edilmesi için bize ulaşın

Sirküler No: 2026/27 Tarih: 10 Mayıs 2026 Konu: Yabancı Şirketler İçin Türkiye’de İrtibat Bürosu Kurulması, Vergisel Avantajlar ve Uygulamada Dikkat Edilmesi Gereken Hususlar

1. Giriş

Türkiye’de ticari faaliyette bulunmaksızın pazar araştırması yapmak, tedarikçileri denetlemek, teknik destek sağlamak veya ana şirkete bilgi aktarmak isteyen yabancı şirketler için en uygun yapılardan biri irtibat bürosu (liaison office / representative office) modelidir.

İrtibat büroları şirket statüsünde değildir; Türkiye’de gelir elde etmeleri ve ticari faaliyet yürütmeleri yasaktır. Buna karşın belirli faaliyetlerle sınırlı olmak üzere yabancı şirketlerin Türkiye pazarını tanımaları ve operasyonlarını hazırlamaları açısından son derece etkili bir yapılanma imkânı sunmaktadır.

2. İrtibat Bürosu Nedir?

İrtibat bürosu, yurt dışında kurulu bir şirketin Türkiye’de:

• Ticari faaliyette bulunmaksızın,

• Gelir elde etmeksizin,

• Ana şirket adına sınırlı faaliyetler yürütmek amacıyla

kurduğu tüzel kişiliği olmayan organizasyondur.

İrtibat büroları doğrudan satış yapamaz, fatura düzenleyemez ve sözleşme kapsamında gelir yaratamaz.

3. Yasal Dayanak

İrtibat bürolarının kuruluş ve faaliyet esasları temel olarak aşağıdaki düzenlemelere dayanmaktadır:

• 4875 sayılı Doğrudan Yabancı Yatırımlar Kanunu

• Doğrudan Yabancı Yatırımlar Kanunu Uygulama Yönetmeliği

• Gelir Vergisi Kanunu

• Sosyal Güvenlik Mevzuatı

4. İzin Veren Kurum

İrtibat bürolarının kuruluş izni, T.C. Sanayi ve Teknoloji Bakanlığı tarafından verilmektedir.

Başvurular, Bakanlığın ilgili birimine yapılır. Başvurunun uygun bulunması halinde belirli süreli faaliyet izni düzenlenir.

5. Kimler İrtibat Bürosu Açabilir?

Türkiye’de irtibat bürosu açmak isteyen şirketlerin:

• Yurt dışında kurulmuş olması,

• Faaliyette bulunuyor olması,

• Genel olarak en az 1 yıldır aktif olması,

• Türkiye’de ticari faaliyet yürütmeyecek olması

gerekmektedir.

Yabancı şirkete sahip Türk vatandaşları da gerekli şartları taşıdıkları takdirde irtibat bürosu açabilir.

6. İrtibat Bürosunun Faaliyet Alanları

Bakanlık tarafından izin verilen başlıca faaliyet konuları şunlardır:

6.1 Pazar Araştırması

Türkiye pazarına ilişkin bilgi toplanması ve analiz edilmesi.

6.2 Tanıtım ve Temsil

Müşteri ziyaretleri, fuar katılımları ve marka tanıtımı.

6.3 Denetim ve Tedarikçi Kontrolü

Türk tedarikçilerin kalite ve süreç denetimi.

6.4 Teknik Destek

Ürünlerin kullanımına yönelik teknik danışmanlık.

6.5 Haberleşme ve Bilgi Aktarımı

Pazar gelişmelerinin ana şirkete raporlanması.

6.6 Bölgesel Yönetim Merkezi

Birden fazla ülkeye yönelik koordinasyon faaliyetleri.

7. Yasaklanan Faaliyetler

İrtibat büroları aşağıdaki işlemleri yapamaz:

• Mal veya hizmet satışı

• Fatura düzenlenmesi

• Gelir elde edilmesi

• Sözleşme imzalanarak ticari faaliyet yürütülmesi

• Komisyon alınması

• Türkiye’den ihracat yapılması

Bu yasaklara aykırı hareket edilmesi durumunda ciddi vergi riskleri doğar.

8. Vergisel Avantajlar

İrtibat bürolarının en önemli avantajı vergi yükünün son derece sınırlı olmasıdır.

8.1 Kurumlar Vergisi

Ödenmez.

8.2 Gelir Vergisi Stopajı

Personel ücretleri belirli şartlarla gelir vergisinden istisnadır.

8.3 Damga Vergisi

Personel ücretlerinde damga vergisi uygulanmaz.

8.4 Katma Değer Vergisi

Türkiye’de yapılan harcamalarda KDV ödenir; ancak iadesi mümkün değildir.

8.5 Sosyal Güvenlik Primleri

Normal şekilde ödenir.

9. Personel Ücretlerinde Vergi İstisnası Şartları

Personel ücretlerinin gelir vergisinden istisna olabilmesi için:

• Fonların yurt dışından getirilmesi,

• Ödemelerin irtibat bürosu banka hesabından yapılması,

• Ödemelerin döviz üzerinden gerçekleştirilmesi,

• Türkiye’de ticari faaliyet yapılmaması

gerekmektedir.

10. Kuruluş İçin Gerekli Belgeler

Genel olarak aşağıdaki belgeler talep edilir:

• Başvuru formu

• Ana şirket faaliyet belgesi

• Ticaret sicil kayıtları

• Faaliyet raporu

• Yönetim kurulu kararı

• Yetki belgesi

• Vekâletname

• Apostilli belgeler

• Yeminli tercümeler

• Noter onayları

11. Apostil ve Tercüme

Yurt dışından temin edilen belgelerin:

1. Apostil şerhli olması,

2. Türkçeye yeminli tercümesi,

3. Noter tasdikli hale getirilmesi

gerekmektedir.

Belge sayısına bağlı olarak tercüme ve noter masrafları önemli tutarlara ulaşabilir.

12. Kuruluş Süresi

Eksiksiz hazırlanmış bir dosyada kuruluş süreci genellikle:

• 2 ila 6 hafta

arasında tamamlanabilmektedir.

13. İzin Süresi

Faaliyet konusuna göre verilen ilk izin süresi değişebilir.

Özellikle pazar araştırması faaliyetlerinde çoğunlukla en fazla 3 yıl izin verilmektedir.

14. Banka Hesabı Açılması

İzin alındıktan sonra irtibat bürosu adına banka hesabı açılır.

Dikkat edilmesi gereken hususlar:

• Yurt dışından gelen fonlar bu hesaba yatırılmalıdır.

• Personel ücretleri bu hesaptan ödenmelidir.

• Harcamalar bu hesap üzerinden izlenmelidir.

15. Vergi Dairesi ve SGK İşlemleri

Kuruluş izni sonrasında:

• Vergi dairesi nezdinde kayıt,

• SGK işyeri açılışı,

• Personel işe girişleri

yapılır.

16. Defter Tasdiki

İrtibat bürolarının ticari defter tasdik ettirme zorunluluğu bulunmamaktadır.

17. Sermaye Zorunluluğu

İrtibat bürolarında asgari sermaye şartı yoktur.

18. Yıllık Faaliyet Raporu

Her yıl Mayıs ayı sonuna kadar T.C. Sanayi ve Teknoloji Bakanlığı’na yıllık faaliyet raporu sunulmalıdır.

Rapor ekinde genellikle:

• Banka yazısı,

• Harcama belgeleri,

• Faaliyet açıklamaları

yer alır.

19. Süre Uzatma Başvuruları

Faaliyet izni sona ermeden önce süre uzatma başvurusu yapılmalıdır.

Uygun görülmemesi halinde büro kapatılmalıdır.

20. Kapanış İşlemleri

Faaliyet izninin uzatılmaması veya gönüllü kapanış durumunda:

• Vergi dairesi,

• SGK,

• Bakanlık

nezdindeki işlemler tamamlanır.

21. Demirbaşların Durumu

Bilgisayar, mobilya ve ofis ekipmanları edinilebilir.

Kapanışta satılması halinde ilgili vergi yükümlülükleri doğabilir.

22. Taşınmaz Edinimi

İrtibat bürolarının Türkiye’de gayrimenkul edinmeleri mümkün değildir.

23. En Sık Yapılan Hata

En önemli risk, irtibat bürosu personelinin fiilen satış ve ticari faaliyet yürütmesidir.

Bu durumda:

• Kurumlar vergisi,

• KDV,

• Stopaj,

• Vergi cezaları,

• Gecikme faizleri

gündeme gelebilir.

24. İrtibat Bürosu mu, Şirket Kuruluşu mu?

Aşağıdaki durumlarda limited şirket kuruluşu daha uygun olabilir:

• Türkiye’de satış yapılacaksa,

• Fatura kesilecekse,

• Gelir elde edilecekse,

• Yerel müşterilere hizmet verilecekse.

İrtibat bürosu, yalnızca hazırlık ve koordinasyon amaçlı faaliyetler için idealdir.

25. Sonuç ve Değerlendirme

İrtibat büroları, yabancı şirketlerin Türkiye pazarını düşük maliyet ve sınırlı vergi yükü ile test etmeleri için son derece avantajlı bir yapılanma modelidir.

Ancak bu yapının temel şartı, Türkiye’de hiçbir ticari faaliyette bulunulmamasıdır. Uygulamada yapılan en büyük hata, irtibat bürosunun fiilen bir satış ofisi gibi çalıştırılmasıdır.

Başvuru dosyasının doğru hazırlanması, faaliyet kapsamının uygun belirlenmesi ve yıllık raporlamanın zamanında yapılması büyük önem taşımaktadır.

Türkiye’de İrtibat Bürosu Kurmak İstiyorsanız

Yabancı şirketiniz için Türkiye’de irtibat bürosu kurulumu, izin başvurusu, vergi ve SGK süreçleri ile yıllık raporlamalar konusunda profesyonel destek sağlıyoruz.

Özmen Mali Müşavirlik / OZM Consultancy 📧 info@ozmconsultancy.com 🌐 OZM Consultancy

Meta Title: Turkey Call Center Tax Incentives 2026 | 100% Tax Deduction for Exported Services Meta Description: Discover how foreign-owned call centers and BPO companies in Turkey can benefit from a 100% corporate tax deduction on qualifying international customer support services. Suggested URL Slug: /turkey-call-center-tax-incentives

Why Global Call Centers Are Expanding to Turkey

Turkey is becoming one of the most attractive jurisdictions for international call center and business process outsourcing (BPO) companies.

The country offers:

• Highly educated and multilingual talent

• Competitive labor costs

• Strategic time zone advantages

• Modern telecommunications infrastructure

• Significant tax incentives for exported services

For foreign-owned companies providing customer support to overseas clients, the most compelling advantage is a 100% deduction of qualifying service export profits under Turkish tax law.

In practical terms, this means that a properly structured call center operation in Turkey may pay little to no corporate income tax on income generated from foreign clients.

Executive Summary

International call center and BPO companies operating in Turkey may benefit from:

• 100% corporate tax deduction on qualifying service export income

• 0% VAT (KDV) on exported customer support services

• Access to a skilled workforce at competitive cost

• Strategic proximity to Europe, the Middle East, and Africa

• Potential financing and government support opportunities

This incentive applies to customer support, help desk, technical assistance, and contact center services rendered from Turkey to non-resident customers.

Legal Basis for the Tax Incentive

The incentive is governed by:

• Article 10/ğ of the Turkish Corporate Income Tax Law

• Article 89/13 of the Turkish Income Tax Law

• Presidential Decision No. 11257, published in the Official Gazette on 30 April 2026

As of 2026, the deduction rate has increased from 80% to 100%.

This legislative amendment effectively exempts qualifying profits from Turkish income or corporate tax.

How the Incentive Works

If your Turkish company provides eligible services to clients located abroad, and those services are utilized outside Turkey, the entire related profit may be deducted from the corporate tax base.

Taxable\ Profit = Qualifying\ Export\ Profit - 100% \times Qualifying\ Export\ Profit = 0

Example

A Turkish limited company earns:

• USD 500,000 annual revenue from overseas customer support contracts

• USD 250,000 operating expenses

• USD 250,000 accounting profit

Under the 100% deduction regime:

• Deductible amount: USD 250,000

• Taxable profit: USD 0

• Corporate tax payable: USD 0 (subject to technical adjustments and non-qualifying items)

Does the Incentive Apply to Call Centers?

Yes.

Customer support and call center services are expressly recognized among eligible service categories.

Typical qualifying activities include:

• Inbound customer support

• Outbound sales support

• Help desk services

• Technical support

• Multilingual contact center operations

• Complaint resolution

• Live chat and email support

• Appointment scheduling

• Order management

Whether your clients are located in United Kingdom, Germany, United States, Portugal or elsewhere, the tax treatment may be highly favorable if the statutory conditions are met.

Eligibility Conditions

To claim the deduction, all of the following criteria should generally be satisfied.

1. Service Provider Must Be Tax Resident in Turkey

The service must be rendered through a Turkish tax resident entity, typically a limited liability company.

2. Customer Must Be Non-Resident

The contracting client must be established outside Turkey.

3. Service Must Be Performed in Turkey

Operations, personnel, and management should be located in Turkey.

4. Benefit Must Be Used Abroad

The economic benefit of the service must accrue to the foreign customer outside Turkey.

5. Revenue Must Be Collected

Amounts generally need to be collected to preserve the deduction.

6. Proper Documentation Must Be Maintained

Invoices, contracts, bank receipts, and accounting records should clearly support the exported service characterization.

VAT Treatment: 0% VAT on Exported Services

Qualifying services are generally treated as service exports and may be invoiced with 0% Turkish VAT.

This improves cash flow and avoids adding Turkish VAT to invoices issued to overseas clients.

Which Types of Companies Benefit Most?

The incentive is particularly attractive for:

• International customer support providers

• Outsourcing companies

• SaaS support teams

• E-commerce support centers

• Technical help desks

• Telemarketing companies

• Medical scheduling centers

• Travel support providers

• Fintech support operations

Why Foreign Companies Set Up in Turkey

Global businesses choose Turkey for a combination of cost efficiency and tax optimization.

Cost Advantages

Turkey offers highly competitive compensation levels relative to Western Europe and North America.

Multilingual Workforce

Recruitment is available in English, German, French, Arabic, Russian, and many other languages.

Strategic Time Zone

Turkey provides convenient overlap with European, Gulf, and North American business hours.

Favorable Tax Rules

The 100% deduction can materially reduce the effective tax burden.

Illustrative Corporate Tax Comparison

Practical Example: European Call Center Expansion

A Portugal-based outsourcing company establishes a Turkish subsidiary to provide customer support and obtain local telecom infrastructure.

The Turkish entity:

• Employs local customer support agents

• Provides services exclusively to foreign group companies or overseas clients

• Issues invoices to non-resident customers

• Collects revenue through Turkish bank accounts

If all conditions are satisfied, qualifying profits may be fully deductible for corporate tax purposes.

Additional Considerations

Payroll Taxes and Social Security

The incentive does not eliminate:

• Employee income tax withholding

• Social security contributions

• Monthly payroll compliance obligations

Dividend Withholding

Profit distributions to shareholders may trigger withholding tax, subject to treaty relief.

Transfer Pricing

Group companies must charge arm’s-length fees and maintain supporting documentation.

Permanent Establishment Risk

Structuring should ensure that contracts and operational arrangements align with both Turkish and foreign tax rules.

Company Formation Timeline in Turkey

Typical setup steps include:

1. Tax planning and structuring analysis

2. Company incorporation

3. Tax registration

4. Bank account opening

5. E-invoice and e-signature setup

6. Payroll onboarding

7. Incentive documentation planning

In many cases, incorporation can be completed within a few business days once documents are ready.

Frequently Asked Questions

Can a Foreign-Owned Company Benefit?

Yes. There is no general requirement that shareholders be Turkish residents.

Does the Client Need to Be Related?

No. The incentive can apply to both related and unrelated foreign customers.

Is VAT Charged?

Qualifying exported services are generally invoiced at 0% VAT.

Do We Still File Tax Returns?

Yes. Compliance obligations continue even if taxable income is reduced to zero.

Can Technical Support and Live Chat Qualify?

Yes, provided the statutory conditions are met.

Funnel: Is Turkey the Right Jurisdiction for Your Call Center?

Turkey is particularly suitable if your business:

• Serves customers located outside Turkey

• Requires multilingual support staff

• Seeks lower operating costs

• Wants to optimize corporate taxation

• Needs rapid incorporation and ongoing compliance support

If these criteria match your expansion strategy, Turkey can provide a highly efficient operational and tax platform.

Our Services for International Call Centers

At OZM Consultancy, we assist international BPO and contact center companies with:

• Company formation in Turkey

• Tax incentive eligibility analysis

• Corporate tax and VAT compliance

• Payroll and social security registration

• Transfer pricing support

• Residence permit coordination

• Ongoing accounting and reporting

Our clients include remote-first businesses, outsourcing providers, SaaS companies, and foreign investors establishing operations in Turkey.

Reach us

Planning to Open a Call Center in Turkey?

If your company provides customer support, technical help desk, or BPO services to international clients, Turkey may offer one of the most compelling tax incentive regimes currently available.

Contact us to assess:

• Whether your services qualify

• Expected effective tax rate

• Company setup requirements

• Monthly compliance obligations

📩 Email: 🌐 Website: www.ozmconsultancy.com

info@ozmconsultancy.com

We provide premium English-speaking tax and corporate advisory services for international businesses entering the Turkish market.