- Service export companies benefit from profit exemptions, corporate tax reductions, minimum corporate tax calculation, and VAT exemptions.
- As of January 1, 2026, the profit exemption rate for service exports has increased from 80% to 100%, provided all export proceeds are transferred to Turkey.
- Despite the 100% exemption, a minimum corporate tax (10% of pre-deduction profits) applies from 2025, so tax cannot be fully eliminated.
- Companies must calculate both regular and minimum corporate tax amounts.
- Service exporters are also entitled to a 5-point reduction in corporate tax rate.
Source: alomaliye.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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