Turkey's Content Creator and Online Tutor Exemption (Article 20/B): Which Income Qualifies? (2026)
Short answer
Article 20/B of Turkey's Income Tax Law exempts individuals who share content online, provide online courses, tutoring or product promotion, or sell apps through app stores. The condition is that all of that income is collected through a Turkish bank account opened for it. The bank withholds 15% of each transfer and that is the final tax: no annual return, no bookkeeping, no VAT. If 2026 earnings exceed TRY 5,300,000, the exemption is lost for that year.
Sahin Tuhan CPA is a TURMOB-licensed accountant within Sistem Global Danışmanlık, practising in Istanbul since 2003. For companies and sole traders selling abroad, his work covers the conditions of the deduction, expense allocation and the route the money takes; for a fixed-scope review there is Cross-Border Income Structuring.
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Anyone earning ad revenue on YouTube, teaching online lessons from their own site or earning commission when a product they promote is sold tends to ask the same two questions: does this income qualify for the 20/B exemption, and what happens if the money reaches Payoneer first? This piece answers both briefly.
Which income does the 20/B exemption cover?
The earnings of individuals who share content online, provide services such as online courses, tutoring or product promotion over the internet, or sell apps through app stores. The scope widened on 1 January 2024: since then the content no longer has to be shared on a social network, and a personal website is enough.
| Income | Covered by 20/B |
|---|---|
| YouTube, Instagram or TikTok ad share, sponsorship, donations, paid subscriptions | Yes |
| Commission earned when a product promoted on YouTube or a personal site is sold | Yes |
| Private online lessons given by video call from your own site | Yes |
| Individual courses or lessons given on an online tutoring platform that is not a social network | Yes |
| A tutor’s income from a video learning platform that pays by views | Yes |
| Search engine optimisation services delivered over the internet | Yes |
| Mobile app income from stores such as the App Store or Google Play | Yes |
| Mobile app sales outside the stores | No |
| A platform owner’s intermediation income from bringing tutors together | No |
| Content or tutoring income of a limited or joint stock company | No |
Each “yes” row rests on the text of the law, the examples in the communiqué or rulings issued in 2026; the sources are listed at the end.
Does software, design or translation work sold on Upwork fall under 20/B?
Neither the law nor the communiqué contains an explicit rule or example covering it, so the specific work needs to be assessed. The law lists services delivered over the internet as “individual courses, training, data processing and development, product promotion and similar”. The communiqué’s examples bring online courses and search engine optimisation services within scope; it gives no example for client-specific software, design or translation work.
For software and design services provided to a client abroad, the route the law names explicitly is the service export deduction. Translation is not on that list either.
What are the conditions?
There are four, and the most important is that all of the income comes in through one route: the bank account opened for this purpose.
- Be an individual. Income earned through a company does not qualify. Full or limited tax liability makes no difference.
- Obtain the exemption certificate. You apply to the tax office for your place of residence. If you have no business income registration, that registration is opened first and the certificate follows.
- Hold an account at a bank in Turkey. The certificate is shown to the bank to open a new account or to designate an existing one. The bank name, branch and IBAN are notified to the tax office within one month. You can have more than one account, but all of them must be notified.
- Collect all of the income through that account. Taking any part of it in cash, into another account or by hand ends the exemption for that year.
How much is the tax, and is there a return?
The bank withholds 15% income tax from each amount arriving in the account, and that is the end of the tax. If TRY 100,000 arrives, the bank withholds TRY 15,000.
| Obligation | Within the limit |
|---|---|
| Income tax | The 15% withheld by the bank, final |
| Annual return | None |
| Books and invoices | None |
| VAT | None |
The 15% is taken from the full amount received, with no deduction for expenses. For work with high costs, leaving the exemption and declaring the income on a return can produce less tax; you can leave during the year by notifying the tax office.
What happens if earnings exceed TRY 5,300,000?
The exemption is lost for that year and the whole year’s earnings are declared on a return. The 2026 limit is TRY 5,300,000, the fourth bracket of the income tax tariff, and each year is assessed separately.
When the limit is exceeded:
- the tax withheld by the bank during the year is credited against the tax computed on the return,
- documented expenses can be deducted,
- a person who meets the conditions can also use the young entrepreneur exemption,
- exceeding the limit in one year does not prevent using the exemption in later years.
Does the exemption survive if the money reaches Payoneer before the exemption account?
There is no explicit rule for payment institutions such as Payoneer in the law, the communiqué or the published rulings, so the specific situation needs to be assessed. The official sources say three things:
| Point | What the official source says |
|---|---|
| Main condition | All income from the activity must be collected exclusively through the exemption account |
| An intermediary in between | The communiqué accepts a third-party service provider that offers creators distribution, digital rights management and similar services deducting its commission and transferring the rest to the exemption account. Payoneer is a payment provider and is not listed in that definition |
| Collection outside the account | If part of the income is collected outside the exemption account, for example spent with the Payoneer card or withdrawn to another account, the exemption is lost for that year |
The safest route is therefore to have YouTube, the platform or the client pay directly into the exemption account. Where payment has to pass through Payoneer, a ruling from the tax office settles the answer without putting the year’s exemption at risk. How Payoneer is treated for tax more generally is covered in the Payoneer piece.
In short
An individual who earns from online content, online lessons, product promotion or app store sales can settle tax on up to TRY 5,300,000 a year in 2026 with 15% withholding. The whole system rests on one condition: all of the money must come in through the exemption account. There is no explicit rule for a payment institution such as Payoneer, while even part of a balance going elsewhere costs that year’s exemption.
In the first meeting I look at your income and tell you whether it fits 20/B or the service export deduction better, then send a written proposal.
Sources
- Income Tax Law No. 193, Article 20/B (repeated) — Mevzuat Bilgi Sistemi
- General Communiqué on Income Tax No. 318 — Official Gazette, 12 January 2022, No. 31717; amended by Communiqué No. 325 with effect from 1 January 2024
- Çanakkale Tax Office ruling, 25.02.2026, E-54211343-120[Mük.20/B-2025/1]-19917 (online tutoring from a personal website) — Revenue Administration
- Ankara Tax Office ruling, 14.01.2026, E-38418978-120[Mük 20-2025/1]-25669 (product promotion on YouTube and a personal website) — Alomaliye
- İzmir Tax Office ruling, 27.02.2026, E-84098128-120.01.02.04[M.20/B-2025/3]-158965 (exceeding the limit and the young entrepreneur exemption) — Revenue Administration
- VAT Law No. 3065, Article 17/4-a — Mevzuat Bilgi Sistemi
This article reflects 2026 legislation and is for general information. Have a professional assess whether your income falls within the exemption.
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Frequently asked questions
Do I file a tax return under the 20/B exemption?
No. As long as earnings stay within TRY 5,300,000 in 2026, no annual return is filed for this income, and if you file a return for other income it is left out. There is no obligation to keep books or issue invoices either.
Is VAT charged on 20/B income?
No. Article 17/4-a of the VAT Law exempts supplies whose earnings are taxed under Article 20/B. Work that falls outside 20/B is subject to VAT under the general rules.
Does a Turkish company paying a creator withhold tax?
No. For someone using the exemption, the bank holding the exemption account withholds the tax; the paying company makes no separate income tax withholding. A bank receipt carrying the required details can replace the expense voucher.
Can it be combined with the young entrepreneur exemption?
Not while earnings stay within the limit, because no income is declared. In a year where the limit is exceeded and all earnings are declared, a person who meets the conditions can also deduct the young entrepreneur exemption on the return.
How is withholding calculated when income arrives in foreign currency?
When foreign currency is deposited into the account, 15% is withheld on its Turkish lira equivalent at the bank's buying rate on the transfer date.
Can I use the exemption through my company?
No. The exemption is available only to individuals. Content or tutoring income earned by a limited or joint stock company is subject to corporate tax.
