# Turkey Service Export Deduction Eligibility Checker

**Canonical URL:** `https://evrenozmen.com.tr/service-export-eligibility-checker-turkey`

**Last reviewed:** 18 August 2026

## Direct 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 [kısa ön inceleme formunu doldurun](https://evrenozmen.com.tr/remote-calisan-vergi-on-inceleme-formu).

Doğrudan iletişim: [info@ozmconsultancy.com](mailto:info@ozmconsultancy.com?subject=Remote%20calisan%20vergi%20on%20inceleme) | +90 216 352 29 61

## 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