Freelancer (serbest meslek) — service exports: 100% income deduction + Bağ-Kur
Carga efectiva con 60 000 €
4.4%
Lo que pagas
- 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 (una deducción que reduce la base imponible, no un pago)
- 03
Income tax (2026 scale, on the non-exempt remainder)
Escala progresiva · base: beneficio anual
beneficio anual · TRY Tipo ≤ 190.000 15% 190.000–400.000 20% 400.000–1.500.000 27% beneficio anual · TRY Tipo 1.500.000–5.300.000 35% > 5.300.000 40%
Requisitos de acceso
- Actividades: it-services, consulting, software
- Exige residencia fiscal
- 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.
Ejemplos de ingreso neto
| Bruto/año | Neto/año | Carga |
|---|---|---|
| 30.000 EUR | 27.338 EUR | 8.9% |
| 60.000 EUR | 57.338 EUR | 4.4% |
| 120.000 EUR | 117.338 EUR | 2.2% |
Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.
Contexto importante
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.