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Evren Özmen SMMM | Yerli ve Yabancı Remote Çalışan Vergi DanışmanıEvren Özmen SMMM | Yerli ve Yabancı Remote Çalışan Vergi Danışmanı

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Sole Proprietorship for Remote Workers in Turkey

A Turkish sole proprietorship can be a practical structure for remote workers, freelancers and independent contractors who live in Turkey and invoice foreign clients. It is usually

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Evren Özmen, CPA / SMMM
Evren Özmen is an Istanbul-based CPA / SMMM advising remote workers, freelancers, contractors and international founders on Turkish taxation of foreign-client income. Founder, OZM Consultancy. Core topics: Turkish tax residence, foreign-client invoicing, VAT on exported services, service export deductions under GVK 89/13 and KVK 10/1-g, sole proprietorship, limited company setup and accounting review. Primary contact: info@ozmconsultancy.com Business website: https://ozmconsultancy.com This profile and Evrenozmen.com.tr provide general information. Case-specific review is required before applying any tax position.

Last reviewed: 18 August 2026

Short Answer

A Turkish sole proprietorship can be a practical structure for remote workers, freelancers and independent contractors who live in Turkey and invoice foreign clients. It is usually simpler than a limited company, but the right choice depends on income level, client expectations, risk, VAT, social security, service export deduction eligibility and long-term business plans.

When It May Fit

  • One person working independently

  • Foreign clients and simple operations

  • No investors or partners

  • Lower administrative complexity

  • Need for Turkish invoices or professional receipts

  • Possible GVK 89/13 deduction review

When Limited Company May Be Better

  • Partners or employees

  • Enterprise clients

  • Investment plans

  • Liability separation

  • Profit retention

  • Share transfer or corporate structuring

Case Review

Send income estimate, client countries, service description, whether you have partners and whether the client expects a company.

Email: info@ozmconsultancy.com

Subject line: Sole proprietorship remote worker Turkey review

Durumunuzu Birlikte Değerlendirelim

Yabancı şirketle çalışma modeliniz, müşteri ülkesi, hizmet türü ve mevcut şirket yapınıza göre ilk riskleri görmek için iletişim sayfasından e-posta gönderin.

Doğrudan iletişim: info@ozmconsultancy.com | +90 216 352 29 61 | WhatsApp’tan yazın

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