With a 100% deduction, does the company pay no tax at all?

It can. The deduction is not among the items that can be subtracted from the domestic minimum corporate tax base, so tax payable cannot fall below 10% of pre-deduction corporate earnings. Companies in their first three accounting periods are outside it, and income taxpayers have no minimum tax at all.

Would moving into a technopark be better?

It depends. The technopark exemption can be subtracted from the minimum tax base and the service export deduction cannot, which counts in the technopark's favour. Against that, a technopark requires physically moving in, an allocated space and continuous documentation. In a larger team payroll incentives tip the balance towards the technopark; in a small team the cost of the zone can exceed the incentive. The decision comes from comparing two numbers.

What happens if part of the money stays abroad?

One condition is that all of the earnings reach Turkey by the filing deadline. If only part is brought in, the deduction does not shrink proportionately: it is lost entirely, including for the part that arrived. That is why the transfer schedule is part of the file.

Service

Accounting and Tax for Service Exporters

Conditions of the earnings deduction, the minimum corporate tax effect, the certification threshold and cost allocation with mixed clients.

For companies selling services abroad, what loses the deduction is usually not the legislation but conditions remembered only at year end. The rate reached 100% in 2026, yet the deduction turns on its conditions: the service must be on the statutory list, the client established abroad, the service used abroad, the document issued in the client's name, and all of the earnings brought into Turkey by the filing deadline. On the company side two more items apply: the deduction cannot be subtracted from the minimum corporate tax base, and above a threshold it requires certification.

Who it is forLimited and joint stock companies selling software, games, SaaS, design and engineering services abroad.

What is included

Assessing whether the service falls within the statutory list and aligning contract and invoice wording accordingly
Calculating earnings: deducting direct costs and allocated shared costs from revenue
Separating domestic and foreign earnings where the client portfolio is mixed
Setting the transfer schedule: tracking that all earnings reach Turkey by the filing deadline
Running the minimum corporate tax calculation in parallel and comparing each period
Monitoring the certification threshold and having the file ready in time
Comparison with the technopark regime: calculating which structure is cheaper for this company

What is not included

Issuing the certification report; it is prepared by a sworn financial advisor under a separate engagement
Company formation abroad and local filings in that country
Drafting the legal contract; it is reviewed for tax but written by a lawyer

How it runs

Revenue map: where each client sits, which services are listed, which earnings qualify
Setting the cost allocation key and documenting its rationale
Setting up documentation so the invoice description, contract and payment trail tell the same story
Periodic review: the deduction, minimum tax and transfer status are measured together each advance tax period
Year end: certification threshold, pre-filing checklist and tracking any remaining transfer

What you receive

Revenue map and the calculation of qualifying earnings
Cost allocation table and the rationale for the key
Transfer schedule and a period-end status summary
A comparison table of ordinary and minimum corporate tax
A file ready for certification with a document checklist

Timing

Setup is completed within the first month; the critical points are the advance tax periods and the final quarter before filing.

Fees

The engagement runs on a monthly advisory fee. What sets it is the number of clients, how mixed domestic and foreign revenue are, how many channels the money arrives through, and whether certification is required. Professional rules do not allow work below the minimum fee tariff. The sworn CPA certification report is a separate item. After the first call, once I have seen the file, I send a written proposal.

Frequently asked

With a 100% deduction, does the company pay no tax at all?: It can. The deduction is not among the items that can be subtracted from the domestic minimum corporate tax base, so tax payable cannot fall below 10% of pre-deduction corporate earnings. Companies in their first three accounting periods are outside it, and income taxpayers have no minimum tax at all.
Would moving into a technopark be better?: It depends. The technopark exemption can be subtracted from the minimum tax base and the service export deduction cannot, which counts in the technopark's favour. Against that, a technopark requires physically moving in, an allocated space and continuous documentation. In a larger team payroll incentives tip the balance towards the technopark; in a small team the cost of the zone can exceed the incentive. The decision comes from comparing two numbers.
What happens if part of the money stays abroad?: One condition is that all of the earnings reach Turkey by the filing deadline. If only part is brought in, the deduction does not shrink proportionately: it is lost entirely, including for the part that arrived. That is why the transfer schedule is part of the file.