Tax Advisory

What is the service export earnings deduction rate in Turkey for 2026?

100%. The rate was 50% from 2012 to 2022 and 80% from 2023 to 2025. A Presidential Decision published on 30 April 2026 raised it to 100% for periods beginning on or after 1 January 2026. The same rate applies to income taxpayers and corporate taxpayers.

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