SME Tax Guide

What should you do if the POS Transaction Information screen launched by the Turkish Revenue Administration on 11.08.2026 does not match line 45 of VAT Return No. 1? This four-step guide helps you reconcile the difference in your books and prepare for the 30-day explanation period under TPC (VUK) Art. 370 if the tax administration invites you to explain.

How is the document counterparty for Upwork, Fiverr and Toptal income found in the contract; and how do escrow release, collection and the transfer to Turkey differ?

The tax office can attach your trademark; offer the same trademark as collateral and you run into the wording of the statute. The gap sits in two articles of Law 6183.

Same money, two tax fates: with a general assembly resolution the fund is untaxed; without one, the administration's current view brings 25% corporate tax, and where the taxpayer is in scope, a 10% minimum tax.

The choice between a limited company and a joint stock company is always explained through capital and prestige. The real difference, though, appears not when you form the company but when you sell the shares — and the tax gap can run to hundreds of thousands of lira.

In 2026, four ceilings and a single rate stop most of the 'put the car in the company and the tax drops' expectation from actually reducing the tax base: monthly rent 46.000 TL, purchase SCT+VAT 1.200.000 TL, depreciation capped at 1.380.000 / 2.600.000 TL; 70% of running costs are deductible, 30% is added back as a non-deductible expense. The real lever, though, is a question nobody asks: is the vehicle a passenger car (87.03) or a commercial one (87.04)?

As of July 2026 Turkey has no crypto-specific tax law in force — the bill's crypto articles were withdrawn in the General Assembly on 27.03.2026. But that is not 'tax-free': general Income Tax provisions, GİB rulings and CARF visibility already bind the taxpayer today.

Law No. 7582 cut the corporate tax rate on manufacturing earnings covered by an industrial registry certificate, and on agricultural production, to 12.5%. But when that rate starts to apply, whether it combines with the export deduction, and how it interacts with the 10% minimum corporate tax floor are set up wrongly by most taxpayers. For software and game companies the industrial registry certificate is a separate critical axis.

A source-backed 2026 guide to Turkey's self-employment provisional tax: four filings, same-day filing and payment, e-SMM withholding and no double credit.

A practical guide to repeated Article 20/B: qualifying creators and online services, the certificate and Turkish bank-account process, 15% withholding and what changes above TRY 5.3 million.

What period does the Law No. 7582 wealth-amnesty protection actually cover? A Q&A: the test is a single question — at the moment of declaration, has that period's filing deadline already passed?

An official-source guide to the Turkish tax, social-security, dividend and arm's-length rules for a director's fee paid to a shareholder in 2026.

An official-source comparison of a sole proprietorship and limited company in Türkiye: 2026 tax, young-entrepreneur relief, social security, dividends and liability.

An e-notification is deemed served at the end of the 5th day after it reaches your address; the Council of State says it is valid even if no SMS/e-mail alert arrives. The Constitutional Court's 2026 annulment takes effect on 3 January 2027. The safest operational protection is a disciplined checking routine.

From a file we recently took over: during a staff leave period, a single notice slipped through a control gap and — under the 5-day rule — closed the right to appeal. The fix: routine checks plus a dual-verification protocol.