Tax Advisory

Can it be combined with the technopark exemption?

Not for the same earnings. Earnings covered by the technopark exemption already leave the tax base and cannot also be subject to this deduction. If the company has service export earnings outside the exemption that meet the conditions, the deduction can be considered for those earnings separately.

Read the full article: Turkey's Service Export Earnings Deduction (GVK 89/13, KVK 10/1-ğ): The 2026 Conditions for 100% →