Guide

Qualified Service Centre — Payroll Exemption Guide

The Qualified Service Centre (QSC) payroll income-tax exemption under Communiqué No. 334: tax-free salary up to TRY 99,090/month (TRY 165,150 inside the Istanbul Financial Centre), eligibility conditions and how the exemption is applied in practice.

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Qualified Service Center Payroll Exemption in Turkey: A Guide to Communiqué No. 334 — Tax-Free Salary up to TRY 99,090/Month (TRY 165,150 in the IFC) (2026) July 8, 2026 · authority
Under ITL Art. 23/1-(20), the portion of a QSC qualified employee's wage up to 3 times the gross minimum wage (5 times in the IFC and eligible industrial zones) is exempt from income and stamp tax. Communiqué No. 334 examples, a payroll simulation, and what the Communiqué does not say.