Turkey Service Export Deduction Eligibility Checker
Use this checklist to decide whether a Turkey based freelancer, contractor or company should review the 100% service export deduction. A positive checklist does not guarantee eligi
Last reviewed: 18 August 2026
Short Answer
Use this checklist to decide whether a Turkey-based freelancer, contractor or company should review the 100% service export deduction. A positive checklist does not guarantee eligibility, but a negative answer to any core condition can create material tax risk.
For an interactive result and email-ready report, use the calculator:
https://evrenozmen.com.tr/service-export-tax-calculator-turkey
Quick Checker
| Question | Yes/No |
|---|---|
| Are you tax resident or established in Turkey? | |
| Is the service in a listed category such as software, design, engineering or data analysis? | |
| Is the legal client outside Turkey? | |
| Is the service used outside Turkey? | |
| Is the invoice issued to the foreign client? | |
| Is the income transferred to Turkey by the annual return deadline? | |
| Are domestic and foreign-client revenues separated? | |
| Has VAT been reviewed separately? |
Result
If all answers are yes, request a professional review before claiming the deduction.
If any answer is no or unclear, fix the structure before issuing invoices where possible.
Send for Review
Copy the table or use the calculator report, then email it with your contract and invoice draft.
Email: info@ozmconsultancy.com
Subject line: Service export eligibility checker
Durumunuzu Birlikte Değerlendirelim
Yabancı şirketle çalışma modeliniz, müşteri ülkesi, hizmet türü ve mevcut şirket yapınıza göre ilk riskleri görmek için iletişim sayfasından e-posta gönderin.
Doğrudan iletişim: info@ozmconsultancy.com | +90 216 352 29 61 | WhatsApp’tan yazın
Sources
100% service export deduction: https://evrenozmen.com.tr/turkey-100-percent-service-export-tax-deduction
Interactive service export calculator: https://evrenozmen.com.tr/service-export-tax-calculator-turkey
Service used abroad test: https://evrenozmen.com.tr/service-used-abroad-test-turkey
Turkish Revenue Administration, Presidential Decision No. 11257: https://www.gib.gov.tr/duyuru-arsivi/guncel/17846\_11257\_sayili\_cumhurbaskani\_karari\_resmi\_gazetede\_yayimlandi
