Which exemptions apply to money I earn on Upwork while living in Turkey?

Three separate provisions. The service export earnings deduction lets you deduct the whole of your earnings from listed services provided abroad from your income tax base, from 2026 onwards. The service export VAT exemption means no VAT is charged on a service performed for a client abroad and used abroad. The young entrepreneur exemption shelters, for three years, the portion of earnings up to TRY 400,000 (2026) for people registering for the first time before turning 29. Which ones apply depends on the type of work you do and your age.