Turkish Service Export Income Deduction Calculator
Calculate the Turkish deduction for profits from services such as software, design and engineering provided to foreign clients.
Things to keep in mind:
The whole profit must be transferred to Turkey by the annual return deadline. • The service must be provided to a foreign client and used exclusively abroad; check the eligible service list. • For income taxpayers the tax effect depends on the progressive tariff.Calculator
Result
Enter the values and press Calculate to see the result here.
About this tool
Under Turkish Income Tax Law art. 89/1-(13) and Corporate Tax Law art. 10/1-(ğ), a share of the net profit from listed services (architecture, engineering, design, software, medical reporting, bookkeeping, call centres, product testing, certification, data storage, processing and analysis) provided from Turkey to foreign clients and used exclusively abroad can be deducted in the annual return. The deduction is computed on net profit, not gross revenue.
How to use
- Choose income tax or corporate tax.
- Enter the net profit from qualifying services.
- Enter total profit before the deduction and press Calculate.
Notes
Deduction = qualifying net profit × deduction rate. The rate is kept per taxpayer type with its source and effective date. The base after deduction does not go below zero.