Freelancer (serbest meslek) — service exports: 100% income deduction + Bağ-Kur
чиннийПриватний підприємецьЩо ви сплачуєте
- 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 (відрахування, що зменшує базу оподаткування, а не платіж)
- Income tax (2026 scale, on the non-exempt remainder) — progressive on profit: 15% up to 190,000, 20% up to 400,000, 27% up to 1,500,000, 35% up to 5,300,000, 40% above
Умови застосування
- Види діяльності: it-services, консультування, software
- Потрібне податкове резидентство
- 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.
Приклади чистого доходу
| Брутто/рік | Нетто/рік | Навантаження |
|---|---|---|
| 30 000 EUR | 27 338 EUR | 8.9% |
| 60 000 EUR | 57 338 EUR | 4.4% |
| 120 000 EUR | 117 338 EUR | 2.2% |
Обчислено нашим відкритим податковим рушієм — за умови відсутності відрахувань витрат і повного року податкового резидентства. Правила станом на 1 січ. 2026 р..
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.