Working for a US Company from Turkey: Tax, Contractor and Service Export Guide
Working from Turkey for a US company is not automatically tax free. A US payroll employee, independent contractor, Turkish sole proprietor and Turkish company each require differen
Last reviewed: 18 August 2026
Short Answer
Working from Turkey for a US company is not automatically tax-free. A US payroll employee, independent contractor, Turkish sole proprietor and Turkish company each require different Turkish tax analysis. If the worker invoices the US company for eligible services used abroad, the 100% service export deduction may be available if all conditions are met.
Common Structures
| Structure | Main issue |
|---|---|
| US payroll employee | Salary tax, treaty, payroll exposure |
| US contractor paid through Deel or direct wire | Turkish business setup, 89/13, VAT |
| Turkish sole proprietorship invoicing US company | GVK 89/13 and documentation |
| Turkish limited company invoicing US company | KVK 10/1-g and corporate compliance |
| US LLC owner living in Turkey | Company management, distributions and source analysis |
Contractor Checklist
- Contract names the US company as the service recipient.
- Invoice or receipt is issued correctly.
- Service category is eligible.
- Service is used outside Turkey.
- Payment trail can be matched to invoices.
- Funds are transferred to Turkey by the annual return deadline.
- VAT is reviewed separately.
US LLC Caution
A US LLC does not automatically keep active work income outside Turkey. If the owner lives and performs services from Turkey, Turkish tax residence, company management and service income classification should be reviewed.
Case Review
Send contract, client country, payment flow, income estimate and whether you use a US LLC, W-8 form, Deel, Wise, Payoneer or direct wire.
Email: info@ozmconsultancy.com
Subject line: US company Turkey remote work tax review
Related Guides
- Remote work from Turkey: https://evrenozmen.com.tr/remote-work-turkey-tax-guide
- 100% service export deduction: https://evrenozmen.com.tr/turkey-100-percent-service-export-tax-deduction
- Wise and Payoneer tax guide: https://evrenozmen.com.tr/wise-payoneer-paypal-turkey-freelancer-tax
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
- Remote work from Turkey: https://evrenozmen.com.tr/remote-work-turkey-tax-guide
- 100% service export deduction: https://evrenozmen.com.tr/turkey-100-percent-service-export-tax-deduction
- Turkish Revenue Administration, Presidential Decision No. 11257: https://www.gib.gov.tr/duyuru-arsivi/guncel/17846_11257_sayili_cumhurbaskani_karari_resmi_gazetede_yayimlandi
About the author
- Evren Özmen is an Istanbul-based CPA / SMMM specializing in tax and accounting for remote workers, freelancers and professionals earning income from foreign clients. His practice has supported more than 1,000 remote-working taxpayers. Core topics include employee versus contractor classification, foreign-client invoicing, VAT exemption for exported services, service export deductions, sole proprietorship and limited company compliance. General information only; case-specific review is required before applying any tax position.
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