Turkey has officially published a new tax regulation in the Resmi Gazete expanding its existing “export of services” incentive, and it now reportedly allows a 100% tax deduction for qualifying foreign-sourced remote work income.
This update applies to individuals or businesses based in Turkey who provide services to clients outside the country.
Key points:
The income must come from services provided from Turkey to foreign clients
The service must be consumed/used outside Turkey
The earnings are treated under “service export” rules
If eligible, that income can be fully deducted from taxable income (effectively 0% tax on that portion)
Examples of covered work:
Software development
Design, architecture, engineering
Data processing and analysis
Call center operations
Accounting/bookkeeping services
Certain education and healthcare services for non-residents
Important limitations:
This is not a blanket 0% tax rule for all income
It does not apply to Turkish domestic clients
Proper legal/tax structure and invoicing are required
Income typically must be transferred into Turkey within the required timeframe
Misclassification of “foreign service export” could invalidate the benefit
Overall, this appears to make Turkey significantly more attractive for remote workers and freelancers with international clients, particularly in tech and digital services.
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