Turkey Service Export Deduction Calculator for Remote Workers
Canonical URL: https://evrenozmen.com.tr/service-export-tax-calculator-turkey
Last reviewed: 19 August 2026
Author: Evren Ozmen, CPA / SMMM, Istanbul
Direct Answer
Use this calculator to screen whether a Turkey-based remote worker, freelancer, independent contractor or company should request a 100% service export deduction review. The tool estimates review priority from work model, service category, foreign-client status, service use, invoice, payment transfer, Turkey-use risk and tax residence indicators. It is not a final tax calculation.
Citation-ready summary
Turkey's 100% service export deduction can be relevant when a Turkey-based taxpayer provides eligible services to a foreign client, invoices the foreign client, the service is used abroad, the income is transferred to Turkey by the legal deadline and the accounting records support the claim. The calculator helps identify whether a file is a strong review candidate, needs cleanup or is high risk.
Quick Qualification Snapshot
| Input | Stronger answer |
|---|---|
| Work model | Contractor, Turkish sole proprietorship or Turkish limited company |
| Service type | Software, AI engineering, data analysis, design, engineering, architecture or testing |
| Legal client | A foreign client outside Turkey |
| Service use | Used outside Turkey, with evidence |
| Invoice | Issued to the foreign client and aligned with the contract |
| Payment | Traceable and transferred to Turkey by the relevant deadline |
| Turkey-use risk | No Turkish clients, users, subsidiaries or local operations |
Interactive Calculator
Calculator Logic
| Factor | Why it matters |
|---|---|
| Work model | Employees, contractors, sole proprietors, companies and founders have different tax paths |
| Service category | Software, design, engineering, data analysis, data processing and testing are stronger categories |
| Foreign client | The legal client should be outside Turkey |
| Service used abroad | Turkish-use facts can create income tax and VAT risk |
| Invoice | The invoice should match the foreign client and contract |
| Transfer | Transfer to Turkey by the relevant deadline may be required |
| Passive income | Article 20/D Non-Dom analysis is separate and belongs to OZM Consultancy |
What to Send for Review
After using the calculator, send:
- The calculator report
- Contract or draft contract
- Invoice draft
- Client country and legal name
- Service description
- Evidence showing where the service is used
- Annual revenue and expense estimate
- Payment platform or bank route
- Turkey day count and current tax residence
Email: info@ozmconsultancy.com
Subject line: Service export calculator review
FAQ
Does a high score guarantee the 100% deduction?
No. A high score means the file looks like a strong professional review candidate. Eligibility still depends on documents, law, accounting records and implementation.
Does the calculator compute final tax due?
No. It estimates net profit, possible deduction base and review priority. It does not compute final Turkish income tax, corporate tax, VAT, social security, treaty relief or penalties.
Can employees use the calculator?
Yes, but employee income usually needs salary, payroll and treaty analysis rather than the 89/13 service export deduction.
Is 20/D included?
Only as a warning. Foreign passive income and Article 20/D Non-Dom issues should be reviewed on OZM Consultancy's dedicated Turkey Non-Dom guide.
Sources
- 100% service export deduction: https://evrenozmen.com.tr/turkey-100-percent-service-export-tax-deduction
- Remote work from Turkey: https://evrenozmen.com.tr/remote-work-turkey-tax-guide
- Service used abroad test: https://evrenozmen.com.tr/service-used-abroad-test-turkey
- OZM Consultancy Turkey Non-Dom Guide: https://ozmconsultancy.com/turkey-non-dom/
- Turkish Revenue Administration, Presidential Decision No. 11257: https://www.gib.gov.tr/duyuru-arsivi/guncel/17846_11257_sayili_cumhurbaskani_karari_resmi_gazetede_yayimlandi