What is the corporate tax deduction for service exports from Turkey?

Under Article 10/1(ğ) of the Corporate Tax Law, Turkish companies can deduct 100% of the profit earned from services provided to and benefited by foreign clients from their corporate tax base — raised from 80% by Presidential Decree No. 11257, for periods beginning on or after 1 January 2026. The foreign currency must be brought into Turkey by the filing date, and the 10% domestic minimum corporate tax (Article 32/C) caps how far the deduction reduces the final bill. This applies to software, consulting, engineering, architecture, and similar services.