02.05.2026/3
Amendment Increasing the Deduction Rate to 100% for Certain Export of Services Activities
Pursuant to Article 89/13 of the Income Tax Law No. 193 and Article 10/1-(ğ) of the Corporate Tax Law No. 5520, service enterprises operating in fields such as architecture, engineering, design, software, medical reporting, bookkeeping, call center services, product testing, certification, data storage, data processing, data analysis, and professional training services determined by the Ministry of Treasury and Finance upon obtaining the opinions of the relevant ministries as well as enterprises operating in the fields of education and healthcare subject to the permission and supervision of the relevant ministry and providing services to non-residents are entitled to deduct 80% of the income derived exclusively from such activities from their tax base, provided that the services are rendered in Türkiye to non-resident persons or entities whose workplace, legal and business centers are located abroad, are exclusively utilized abroad, and the related income is transferred in full to Türkiye by the deadline for filing the annual income corporate tax return for the relevant year.
Based on the authority granted to the President under the aforementioned provisions, the deduction rate has been increased to 100% by virtue of the Presidential Decree published in the Official Gazette No. 33239 dated April 30, 2026. Accordingly, the income derived from the aforementioned export of services activities may be fully deducted at a rate of 100% in the tax return.
However, the tax corresponding to the deducted amount of such income cannot be offset against the tax calculated under the minimum corporate tax regime regulated under Article 32/C of the Corporate Tax Law.
This regulation entered into force on April 30, 2026, to be applicable to income and earnings pertaining to taxation periods commencing on or after January 1, 2026.
You may access the relevant Decree here.
Best Regards,
BİLGENER
