Freelancer (serbest meslek) — service exports: 100% income deduction + Bağ-Kur
Effective burden at €60k
4.3%
What you pay
- Bağ-Kur social security (self-employed, minimum base, 2026) — fixed 11,808.23 per month (deductible from profit)
- Service-export income deduction (100%, Article 89/1-13) — 100% of profit (deductible from profit) (a deduction that lowers the tax base, not a payment)
- 03
Income tax (2026 scale, on the non-exempt remainder)
Progressive scale · base: annual profit
Annual profit · TRY Rate ≤ 190,000 15% 190,000–400,000 20% 400,000–1,500,000 27% Annual profit · TRY Rate 1,500,000–5,300,000 35% > 5,300,000 40%
Eligibility
- Activities: it-services, consulting, software
- Requires tax residency
- The headline route for an IT/software freelancer serving FOREIGN clients. Income from qualifying service exports (software development, engineering, design, data processing, etc.) provided to non-residents and used abroad is 100% deductible from the income-tax base (Article 89/1-13; the rate rose from 80% to 100% for 2026 by Presidential Decision 11257) — so the income tax on that income is 0. Conditions: invoice the foreign customer, and transfer the full income to Türkiye by the annual-return deadline. Social security (Bağ-Kur) is separate and still due.
Net income examples
| Gross/year | Net/year | Burden |
|---|---|---|
| 30,000 EUR | 27,428 EUR | 8.6% |
| 60,000 EUR | 57,428 EUR | 4.3% |
| 120,000 EUR | 117,428 EUR | 2.1% |
Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.
Important context
For a laptop IT freelancer invoicing foreign clients this is one of the lowest effective tax setups anywhere: 0% income tax on the exported income (100% deduction, 2026) plus a fixed minimum Bağ-Kur (~11,808 TL/month = ~141,700 TL/yr). The deduction requires genuine service exports (invoice to the non-resident customer, income repatriated to Türkiye). Bağ-Kur is modeled at the minimum base; those who declare a higher insurable base pay more. NOT modeled: VAT (exported services are generally VAT-exempt/zero-rated), income from Turkish clients (see tr-freelancer-domestic), and TRY inflation — the calculator converts EUR/USD at the recorded TCMB rate, but the lira's volatility makes USD-equivalent figures move quickly.