Comunicazione fiscale per influencer

Article 20/B has been added to Income Tax Law No. 193 by Law No. 7338. According to this regulation:

Income Covered by Exemption:
Income earned by social content creators who share content such as text, images, audio, video through social network providers on the internet
Income earned by those who develop applications for mobile devices such as smartphones or tablets through electronic application sharing and sales platforms

2026 Exemption Limit: 5,300,000.00 TL
Individuals who meet the exemption conditions are exempt from income tax on earnings up to 5,300,000.00 TL annually for 2026.

Important: When earnings exceed this amount, the ENTIRE income becomes subject to income tax (not just the excess portion!).

Mandatory conditions to benefit from this exemption:

Account Opening Requirement:
An account must be opened at banks established in Turkey
ALL revenue from these activities must be collected exclusively through this account
Exemption Certificate must be presented when opening the account

15% Tax Withholding:
Banks deduct 15% income tax withholding on the revenue transferred to accounts opened under the exemption
This deduction is made as of the transfer date
The bank pays the withheld tax to the tax office on your behalf
This withholding is FINAL TAXATION - you have no additional declaration obligation!

Article 94 Scope:
No additional withholding is made under Article 94 on this amount.

You need to obtain an Exemption Certificate to benefit from the exemption:

Application Location:
Tax office where your residence is located
Interactive Tax Office online (ivd.gib.gov.tr)

Use of Certificate:
The exemption certificate is used for opening bank accounts where revenue from exempted activities will be collected
Accounts opened without the certificate are not considered within the exemption scope

Bank Account Notification:
Taxpayers who open a bank account for exemption purposes or start using existing accounts for this purpose MUST notify their tax office of their bank account information WITHIN 1 MONTH.

The exemption CANNOT be utilized in the following situations:

Limit Exceeded:
Those whose earnings exceed 5,300,000.00 TL for 2026 (was 4,300,000 TL for 2025)

Bank Account Requirement Violation:
Those who do not collect all activity-related income through an account opened with Exemption Certificate at banks established in Turkey
Those who receive part of their income in cash or through other accounts

In This Case:
Influencers have no 15% withholding obligation
Income is declared through normal income tax return
Bookkeeping and all tax obligations apply

Penalty:
If it is determined that exemption conditions are not met, the under-assessed tax will be collected with TAX PENALTY and LATE INTEREST.

A parallel regulation has been made for Value Added Tax:

VAT Exemption:
For the portion exempt from income tax, earnings from social content creation and mobile device application development are also exempt from VAT

When Limit is Exceeded:
If the exemption amount is exceeded and income tax becomes applicable, VAT liability arises for the portion exceeding the exemption

Declaration Obligation:
Those within exemption scope: NO bookkeeping or declaration obligation
Those exceeding exemption limit: Bookkeeping, income tax declaration, and VAT declaration obligations arise

Status of those within exemption scope:

15% Bank Withholding = Final Tax:
The 15% withholding deducted from the revenue of those earning income under exemption is FINAL TAXATION
NO additional bookkeeping obligation
NO declaration obligation
NO provisional tax payment obligation

What You Need to Do:
Obtain Exemption Certificate
Open exemption-covered bank account
Notify account information to tax office within 1 month
Collect ALL income through this account
Monitor annual earnings limit

Options for Influencers who exceed exemption limit or do not wish to benefit from exemption:

Sole Proprietorship (Actual Method):
Simpler establishment and operation
Lower costs
Progressive income tax (15% - 40%)

Limited or Joint Stock Company:
More professional image
Fixed corporate tax rate (25%)
More complex accounting requirements
Higher establishment and operating costs

Recommendation:
If your annual earnings exceed the exemption limit (5,300,000 TL), evaluate the advantages of establishing a company with your accountant.

Obligations of influencers outside the exemption scope:

Invoice Requirement:
An invoice must be issued for each income
E-invoice or e-archive invoice can be used
Invoices must also be obtained for barter/gift products

Expense Documents (Tax Deductible):
Equipment (camera, computer, microphone, etc.)
Software and subscriptions
Studio/office rent expenses
Internet and phone bills
Training and course expenses
Travel expenses (business purpose)

Document Retention:
All invoices and documents must be kept for 5 years.

Income earned from foreign platforms such as YouTube, Instagram, TikTok is also taxed in Turkey and IS WITHIN EXEMPTION SCOPE:

Exemption Scope:
Income from foreign social media platforms is also exempt under Law No. 7338
However, these incomes must also be collected through Exemption Certificate bank accounts

Prevention of Double Taxation:
Double taxation agreement exists with the USA
US withholding can be reduced from 30% to 0% with W-8BEN form

Points to Note:
Track platform payments regularly
Record movements of your foreign currency account
List all income at year-end
Calculate TL equivalent using TCMB exchange rate

The 15% withholding described on this page is the tax THE BANK deducts from transfers into an EXEMPTION-CERTIFICATE bank account under repeated Article 20/B of the Income Tax Law. The withholding Influencer Market applies to creator payouts is a DIFFERENT AND SEPARATE deduction. One does not replace the other.

Bank Withholding (repeated Article 20/B):
Deducted by: your bank
Applies to: revenue transferred into an exemption-certificate account
Nature: FINAL TAXATION — no additional declaration obligation

Platform Withholding (via expense voucher):
Deducted by: Influencer Market
Applies to: creator payouts submitted without an invoice or exemption certificate
If you upload an invoice or an exemption certificate, NO Platform withholding is applied
The rate follows the legislation in force and is locked into your payout request the moment you create it; later rate changes do not alter earlier requests
The current rate and your net payout are shown in Portal > Earnings while you create the request

Why Is a Turkish ID Number Requested?
An expense voucher can only be issued with the individual account holder's Turkish ID number (TCKN). If you are paid through a company bank account, your tax number is sufficient. This information is used solely for accounting and document compliance.