SME Tax Guide

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As of July 2026 Turkey has no crypto-specific tax law in force — the bill's crypto articles were withdrawn in the General Assembly on 27.03.2026.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 self-employed professional pays provisional tax of 15% of earnings in quarterly periods; at year end both the provisional tax and the 20% withholding are credited against the annual income tax. The mechanism with 2026 figures, and the mistakes made most often.

For YouTubers, Instagram and TikTok creators and mobile app developers, repeated Article 20/B of the Income Tax Code turns tax into a single automatic deduction: revenue is collected through a dedicated Turkish bank account and the bank withholds 15% as a final tax. Cross the TRY 5,300,000 threshold in 2026 and the exemption disappears — not partly, entirely.

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?

Dividends arrive with a 36.25% burden, but a director's fee (huzur hakkı) paid to a managing partner is both deductible for the company and almost untaxed on the first TRY 33,030/month. The optimum amount and the arm's-length limit for 2026.

In 2026 the young-entrepreneur Bağ-Kur premium support ended and tax brackets rose. Should a new entrepreneur set up as a sole proprietor or a limited company? The break-even, in numbers.

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 shakes this ground, but it takes effect on 3 January 2027. The taxpayer's only defence 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: 24/7 mobile monitoring plus a dual-verification protocol.