ما يبقى فعلا للمستقل في تركيا
بالنسبة لصاحب مؤسسة فردية يفوتر عملاء أجانب، يتأرجح العبء الفعلي من قرابة الصفر إلى ما يتجاوز أربعين في المئة تبعا لأمر واحد: حجم الدخل المؤهل لخصم الصادرات، المرفوع إلى 100% لعام 2026. تطبق هذه الحاسبة السلسلة كاملة: الإعفاءات، وأقساط Bagkur، والخصم، والتعرفة العامة، والرسوم المقطوعة.
المدخلات
خدمات البرمجيات والتصميم وما شابهها، المفوترة لغير المقيمين والمستخدمة في الخارج، تستحق خصم التصدير.
يصرح معظم المستقلين بالحد الأدنى؛ ورفع الوعاء يرفع قيمة المعاش التقاعدي مستقبلا.
Verified 22 Aug 20262026 · المعايير · المصادر مدرجة أدناه
النتيجة
Put this calculator on your own site
Free to embed, with the attribution link the frame already carries. We keep the parameters current, so the numbers on your page do not go stale the way a hardcoded table does. There are no partner links inside an embed.
<iframe src="https://itsguido.com/embed/turkey/freelancertax" title="Turkey Freelancer Tax Calculator" style="width:100%;max-width:560px;height:1080px;border:1px solid #dae1dd;border-radius:8px" loading="lazy"></iframe>The frame sizes itself if you add the resize listener; without it the height above is a sensible fallback.
Methodology and sources
Computation order: revenue minus expenses gives business profit; the young entrepreneur exemption (₺400,000 per year for three years, under 29 at first registration) applies at profit level; Bagkur premiums paid in the year are deducted; then the export services deduction removes 100% of the profit from qualifying services: software, design, engineering and similar work invoiced to non-residents and used abroad, with the entire earnings transferred to Turkey by the filing deadline. The general tariff applies to what remains (its 27% bracket caps at ₺1,000,000, unlike the wage tariff). Quarterly prepayment returns are a timing matter, not an extra burden, but each carries a fixed stamp duty; four quarterly returns plus the annual return total ₺4,353.5 per year.
- 2026 general income tax tariff · Revenue Administration (GIB) official tariff
- Export services deduction raised to 100 percent · Presidential Decree No. 11257, Official Gazette No. 33239 (30 Apr 2026)
- Bagkur 35.75 / 30.75 percent with regular payment, base floor and ceiling · Law 7566 and the SGK 2026 premium schedule
- Young entrepreneur exemption TRY 400,000; its separate premium subsidy abolished for new registrants from 2026 · Income Tax Law, repeated art. 20
- Fixed return stamp duties · GIB 2026 stamp duty schedule
The premium subsidy abolition matters: freelancers who registered before 2026 keep their one-year Bagkur support as an acquired right; anyone starting now pays premiums from month one.