This is general information, not tax advice. Rules and amounts change, so check your own situation with a licensed tax adviser (mali müşavir).
The content creator exemption
Türkiye's Income Tax Law includes a dedicated regime for social content creators under Article 20/B of the Gelir Vergisi Kanunu. It applies to income from publishing content on internet platforms such as YouTube and allows eligible creators to pay a simple withholding tax instead of operating a full business.
The conditions
- Open a separate account for this activity at a bank established in Türkiye.
- Collect all your income from this activity exclusively through that account.
- The bank deducts 15% income tax at the moment the money is credited.
The 2026 ceiling
The exemption applies as long as your income stays below the upper limit of the fourth bracket of the income tax schedule. For 2026 that ceiling is 5,300,000 TL, compared with 4,300,000 TL in 2025.
Above the ceiling, and VAT
If your income goes over the ceiling, or you don't receive everything through the dedicated account, the exemption no longer applies and the income is usually declared under the standard rules. Services covered by the exemption are also exempt from VAT.
Receiving payments through a network
When working with a network, ask for payouts to be sent to your dedicated Turkish bank account. How payments passing through intermediaries are treated is something to confirm with your adviser.