How does the young entrepreneur exemption work?

Under repeated Article 20 of the Income Tax Law, taxpayers who register for the first time and have not turned 29 at the start of the liability can exempt part of their commercial, agricultural or professional earnings for three tax periods from the year activity begins. The ceiling is the amount in the second bracket of the income tax tariff, which is updated annually — TRY 400,000 for 2026. Note that the separate social security premium support for young entrepreneurs was abolished with effect from 1 January 2026.