Guide nhm Articles in this guide (1) 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.