Tax Advisory

What does it mean for the service to be used exclusively abroad?

A client established abroad is not enough on its own; the service has to relate to the client's activity abroad. If a service provided to a foreign company is used in that company's activity in Turkey, the condition is not met. A client in a Turkish free zone does not count as established abroad either.

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