Türkiye’s strategic position bridging Europe and Asia, combined with its large, young population and growing digital infrastructure, creates a diverse freelance economy.

For native Turks, freelancing is an increasingly popular way to leverage skills in a market where traditional job opportunities can sometimes be limited. High-demand fields include software development, graphic design, digital marketing, and content creation, with many professionals serving both a vibrant domestic market and international clients in Europe and the Gulf region. The lower cost of living compared to Western Europe allows Turkish freelancers to be highly competitive on global platforms.

For foreign freelancers, or "digital nomads," Türkiye offers an attractive package: a rich cultural experience, a relatively low cost of living, and major cities like Istanbul, Ankara, and Izmir with strong co-working spaces and internet connectivity. There is significant potential for foreigners who can offer specialized skills like native-level English copywriting, SEO for European markets, or advanced programming, often at rates higher than the local average.

A key consideration for foreigners is the legal framework; while the new "Digital Nomad Visa" is designed to attract remote workers from specific countries, navigating residency and tax obligations requires careful planning. The e-commerce and startup sectors are particularly active, providing a steady stream of projects for freelancers in tech and marketing.

Disclaimer: This guide is current as of September 2025 and subject to change. Always consult with a local tax advisor and official sources for the most up-to-date information.

Step 1: Determine Your Freelance Status

In Türkiye, freelance activities are considered “independent professional services” (non-commercial, expertise-based, performed under personal responsibility) and are taxed under personal income tax law.

Many freelancers operate as sole proprietors, which is relatively easy to register and maintain.

Legal Freelancing Forms in Türkiye

 Serbest Meslek Makbuzu  (Self-Employed Invoice)

  • For: Beginners or those with very low income.
  • How it works: You issue a self-employed invoice (serbest meslek makbuzu) for each payment. It is not a company.
  • Tax: Declared as personal income (15–40%).
  • Pros: No setup cost, simple for very small projects.
  • Cons: No legal separation, high tax burden, not suitable for serious business.

Bireysel Girişimci  (Individual Entrepreneur) For small-scale freelancing

  • Simplified tax obligations
  • Limited business activities
  • Lower administrative burden

Şahıs Şirketi (Sole Proprietorship)

  • Most common form for freelancers
  • Simple registration process
  • Personal liability for business debts
  • Direct tax implications: Corporation tax (25%) + personal income tax on dividends
  • Registration: At the Trade Registry Office (Ticaret Sicil Memurluğu)
  • Link: Türkiye Ticaret Sicil Gazetesi

LLC - Limited Şirket (Limited Liability Company)

  • For larger freelance operations
  • Separate legal entity
  • Higher setup costs but better protection
  • 25% corporate tax rate
  • Cost: ~₺20,000–₺30,000 (minimum capital ₺50,000, of which only %25 must be paid upfront )

Step 2: Legal Registration Process

Sole Proprietorship Registration

Required Documents:

  • Turkish ID Card (For Turkish citizens) or Residence Permit
  • Tax Identification Number (VKN)
  • Residence Document 
  • Business Activity Declaration
  • Social Security Registration

You need to get a digital signature (e-imza). This is essential for all online government procedures.

Registration Process:

  1. Register with Trade Registry Office
    • File application form
    • Pay registration fees (approximately 500-1,000 TRY)
    • Processing time: 3-5 business days
  2. Tax Office Registration (Vergi Dairesi)
    • Register with the local tax authorities 30 days before starting operating
    • Obtain tax identification number (Vergi Kimlik Numarası or VKN)
    • Select business activity codes
  3. Social Security Registration
    • You must also register for social security purposes
    • Register with SGK (Sosyal Güvenlik Kurumu)
    • Mandatory health insurance enrollment

Business Activity Codes (NACE)

Select appropriate economic activity codes for your freelance services:

  • 62.01 - Computer programming activities
  • 62.02 - Computer consultancy activities
  • 73.11 - Advertising agencies
  • 74.10 - Specialized design activities
  • 74.30 - Translation and interpretation activities
  • 85.59 - Other education and training services

Step 3: Tax Obligations and Incentives

You need to keep an income & expense ledger and issue e-SMM (electronic service receipts) for every payment received. Penalties for not issuing required documents can reach 10% of service fees or a minimum of 2,200 TRY per incident.

Income Tax System (2025)

Progressive Tax Rates: Türkiye has a progressive income tax system, meaning the tax rate depends on earnings. In 2025, freelancers can expect to pay income tax rates ranging from 15% to 40%.

Tax Brackets (2025):

  • Up to 110,000 TRY: 15%
  • 110,000 - 230,000 TRY: 20%
  • 230,000 - 580,000 TRY: 27%
  • 580,000- 3,000,000 TRY: 35%
  • Over 3,000,000 TRY: 40%

Special Tax Incentives (2025)

Export Services Incentive: If your work qualifies as an export of services (such as software, consultancy, advertising, or data services), 80% of the income may be exempt from income tax, provided that legal conditions are met.

Young Entrepreneur Incentive: Under the young entrepreneur scheme, individuals under the age of 29 starting their first business can benefit from an income tax exemption of up to 330,000 TRY per year, for three years.

International Service Incentives: Freelancers providing international services such as software development, design, and data analysis may qualify for an 80% income tax exemption, similar to the export of services incentive.

VAT (Value Added Tax)

  • Freelancers must charge VAT on invoices and submit regular VAT reports to tax authorities, usually every month
  • Freelancers are generally subject to VAT at standard rates (20%, with reduced rates of 10% and 1% for certain services). 
  • Certain small businesses may be exempt from VAT depending on their registration status, but there is no fixed 150,000 TRY VAT threshold.

Key Tax Deadlines

  • Monthly VAT returns: by 26th of following month
  • Quarterly income tax advance: by 26th of following month
  • Annual income tax return: by March 31st
  • Social security contributions: by the last day of the following month

Tax Deductions and Special Exemptions

Deductible expenses include business-related rent, advertising, social security premiums, insurance, and a portion of education expenses within legal limits.

Certain intellectual property (IP) income earned by authors, programmers, and artists is exempt from income tax up to annual thresholds set by law

  • Deductible expenses include:
    • Education Insurance premiums 
    • Rent for business premises or home office portion
    • Advertising, official employment costs, and more
  • Exemptions for specific groups:
    • Artists, programmers, and writers are exempt on earned IP(intellectual property) income up to legal thresholds.
    • Entrepreneurs under the age of 29 starting their first business can benefit from an annual income tax exemption of up to 330,000 TRY for three years.
    • Income from internationally provided digital services may benefit from an 80% income tax exemption, meaning only 20% of the income is subject to taxation.

Step 4: Banking and Financial Management

Recommended Banks for Freelancers

Major Turkish Banks:

  • Türkiye İş Bankası – Comprehensive business and digital services
  • Garanti BBVA – Strong digital banking and business solutions
  • Yapı Kredi – Wide online banking services
  • Akbank – Reliable international transfer options
  • Denizbank - Modern online banking
  • TEB - Tech-focused banking solutions

Digital Banking Options:

  • Papara - digital wallet & payment platform & e-money/fintech

Business Bank Accounts

Bank Features Cost Link
İş Cep (İş Bankası) Good mobile app, widely available in Türkiye ₺0–₺100/ per month isbank.com.tr
QNB Mobil Good for SMEs ₺0–₺50/ per month qnbefinans.com
Wise Business For international clients and payments €7–€25/ per month wise.com

Banking Requirements

  • To register a sole proprietorship in Türkiye, you need a Tax Identification Number (TIN) and registration with the local tax office. A business bank account is strongly recommended but not legally mandatory. Trade Registry entry is not required for sole proprietors, and office space verification is only necessary if you are declaring a physical workplace.
  • A dedicated business bank account (separate from personal accounts) is recommended for bookkeeping and tax compliance.
  • International transfer capabilities (SWIFT, SEPA, or integration with platforms like Wise and Payoneer) are important for freelancers working with overseas clients.
  • Low transaction fees for frequent payments

Essential Financial Practices

  1. Keep separate bank accounts for business and personal finances to ensure clear bookkeeping and compliance
  2. Track income and expenses monthly through proper bookkeeping or accounting software
  3. Set aside a portion of your income (typically 20–40%, depending on tax bracket) to cover income tax and social security contributions.
  4. Stay compliant with VAT obligations by issuing proper invoices, applying the correct rates (1%, 10%, or 20%), and submitting monthly VAT returns.
  5. Manage currency risks when working with international clients by using multi-currency accounts or payment platforms to reduce exchange rate losses.

Step 5: Invoicing and Payment Solutions

Turkish Invoice Requirements (E-Fatura)

  • Unique invoice number and date
  • Your business name, address, tax office, and Tax Identification Number (VKN)
  • Customer’s name or company title, address, and tax number (VKN for businesses, TCKN for individuals)
  • Service description and quantity
  • Unit price and total amount
  • Applicable VAT rate and amount, along with any other legally required taxes or withholdings
  • Digital signature (via electronic signature or “mali mühür” for e-invoices)
  • (Optional) Payment terms such as “Payment within 30 days”

E-Invoice System

  • Mandatory for businesses with annual turnover exceeding 5 million TRY (2024 limit), with additional sector-based obligations.
  • Electronic invoices are transmitted via the Revenue Administration (GİB) platform to the buyer.
  • Invoices are delivered instantly through GİB, ensuring authenticity and traceability (not simply reporting).
  • Can be used through GİB’s free portal, private integrators, or integration with accounting/ERP software.

Recommended Invoicing Tools

Turkish Solutions:

  • Paraşüt – Popular Turkish accounting and invoicing software
  • Mikro – Comprehensive business management and accounting
  • Logo – Enterprise-level accounting and ERP solutions
  • Nebim – Widely used ERP and retail management

International Tools:

  • FreshBooks – Invoicing and expense tracking (for freelancers and SMEs)
  • Xero – Advanced accounting and reporting (for SMEs)
  • Wave – Free invoicing and accounting (for small businesses, limited outside North America)
  • Zoho Invoice – Invoicing tool, part of Zoho’s integrated business suite

Payment Methods

For Turkish Clients:

  • Bank transfers (EFT/Havale)
  • Credit/debit cards
  • Digital wallets (Papara, Paycell, Tosla)
  • Cash payments (limited, subject to tax regulations)

For International Clients:

  • SWIFT transfers
  • Wise (formerly TransferWise)
  • Payoneer (available in Türkiye)
  • Revolut Business (limited availability in Türkiye)

Pro Tip: Open a döviz (foreign currency) account at a Turkish bank to hold foreign earnings and convert them when rates are favorable.

Scaling & Compliance

  • Professional Indemnity Insurance: Highly recommended (cost varies by coverage, usually ₺2,000–₺10,000/year).
  • Keep meticulous records: The Turkish tax authority (Gelir İdaresi Başkanlığı) is increasingly digital and conducts regular audits.
  • Consider a limited company (Ltd. Şti.) as you grow to benefit from liability protection, stronger corporate image, and structured taxation (corporate tax is currently 25%).

Pro Tips

  • Language: Contracts and invoices should be in Turkish for dealings with Turkish entities
  • Residence Permits: Türkiye does not have a specific digital nomad visa. Instead, foreigners typically apply for short-term residence permits based on income, property ownership, or other criteria.
  • E-Government: Master the use of e-Devlet (e-government portal) and e-İmza (digital signature) – they are indispensable for running a business in Türkiye.

Step 6: Finding Work

International Platforms

  • Upwork - Global freelance marketplace
  • Freelancer.com - Diverse project types
  • Fiverr - Service-based marketplace
  • Toptal – Premium talent network (application process highly selective)
  • 99designs – Design-focused platform (now integrated into Vista)

Turkey-Specific Platforms

  • Freelancer.com - Turkish version of Freelancer (not widely used)
  • Armut.com - Freelance and Local job Service marketplace
  • Bionluk.com - Major Turkish freelance job portal

Top Freelance Platforms in Turkey

Platform Focus Fees Link
Armut.com Local Turkish clients Commission-based armut.com
Bionluk.com Creative & digital services Commission-based bionluk.com
Upwork International clients 20% upwork.com
Fiverr International clients 20% fiverr.com

Industry-Specific Platforms

IT & Development:

  • Wellfound - Startup opportunities
  • Dice - Technology professionals
  • Hired – Tech and developer jobs with AI-driven matching
  • Turing – Remote developer jobs worldwide

Creative Services:

  • Behance - Portfolio showcase
  • Dribbble - Design community
  • Etsy - Creative and handmade items
  • Shutterstock - Stock photography

Networking and Direct Clients

  • LinkedIn - Professional networking
  • Industry conferences - Tech, design, marketing events
  • Startup events - Entrepreneurship meetups
  • Cold outreach - Direct client contact
  • TOBB (Türkiye Odalar ve Borsalar Birliği) - Business networking (The Union of Chambers and Commodity Exchanges of Türkiye) (tobb.org.tr)
  • Attend Web Summit Istanbul or Teknofest
  • Attend local and international tech/design/marketing conferences (Web Summit is a major global event, but is primarily held in Lisbon, Portugal; there may be smaller related events or other large conferences in Türkiye, such as Istanbul Privacy Summit or Istanbul Youth Summit, depending on your focus.)

Pro Tips for Finding Work

  1. Leverage Turkey's Geographic Position - Bridge between Europe and Asia/MENA (Middle East and North Africa)
  2. Focus on Export Services - Take advantage of tax incentives (e.g., VAT, customs, corporate/income tax exemptions) for service exports.
  3. Build Multilingual Capabilities - Turkish, English, and regional languages like Arabic, German, or Russian for specific markets.
  4. Develop Expertise in Key Sectors - Focus on major industries in Turkey such such as Tourism, Technology (Software/Gaming), Defense Industry, and E-commerce.
  5. Network in Business Hubs - Istanbul, Ankara, and İzmir (especially large chambers of commerce, technoparks, and organized industrial zones).
  6. Consider Remote Work for EU/US Clients - Benefit from favorable time zone overlaps and potential cost advantages.

Step 7: Health Insurance and Social Security

Social Security System (SGK)

The Social Security Institution (Sosyal Güvenlik Kurumu - SGK) administers the national system. Self-employed individuals (freelancers/Bağ-Kur) pay the full premium themselves.

  • Minimum Monthly Contribution Base: Based on the gross minimum wage for 2025, which is 26,005.50 TRY.
  • Bağ-Kur (Self-Employed) Contribution: Premiums are typically calculated as a percentage (approx. 34.5%) of the base income, with a potential 5-point discount for those who pay on time and have no debt.

Mandatory Contributions

(This section is based on the Bağ-Kur (4/b) scheme for self-employed individuals, where the individual pays the full premium.)

  • Contribution Type: Bağ-Kur (Self-Employed/Partners)
  • Minimum Premium Base (2025): 26,005.50 TRY (Gross Minimum Wage)
  • Total Bağ-Kur Rate (Standard): Approximately 34.5% of the base income
  • Discounted Bağ-Kur Rate: Approximately 29.5% (Available with a 5-point discount for timely payments and no debt)
  • Unemployment Insurance: Not applicable to Bağ-Kur (Self-Employed) contributors.

Coverage Includes:

  • Healthcare Services (General Health Insurance - GSS)
  • Maternity Benefits
  • Disability Insurance
  • Retirement Pension
  • Note: Unemployment benefits primarily apply to standard employed staff (4/a).

Health Insurance Options

Public Health Insurance (SGK):

  • Covers essential medical services.
  • Access to public hospitals and polyclinics.
  • Subsidized prescription medications.
  • Emergency care.

Private Health Insurance: (Özel Sağlık Sigortası - ÖSS)

  • Enhanced Coverage and Facilities.
  • Access to private hospitals and clinics.
  • Faster service, greater comfort, and often a larger network of specialists.
  • Options for international coverage (ÖSS).
  • Complementary Health Insurance (TSS): A cost-effective option that generally requires having SGK/GSS and covers the difference between the state's and a private hospital's price.

Recommended Private Insurers:

  • Axa Sigorta - Comprehensive coverage, well-established.
  • Allianz - International network and strong financial standing.
  • Anadolu Sigorta - Strong local expertise and extensive network.
  • Aksigorta - Widely used, particularly for Complementary Health Insurance (TSS).

Additional Insurance Recommendations

Professional Liability Insurance:

  • Protects against financial loss from professional errors or negligence in your service (e.g., design flaws, coding mistakes, missed deadlines).
  • Mandatory for specific licensed professions.
  • Cost: Highly dependent on your profession's risk, declared income, and coverage limits.

Equipment Insurance:

  • Covers vital assets like computers, cameras, tools, and equipment against theft, damage, and accidents.
  • Crucial for digital freelancers/designers.
  • Cost: Typically 1-3% of the equipment's replacement value annually.

Step 8: Visa and Legal Status (for Non-Residents)

Work Permit and Residence Options

Work Permit (Çalışma izni):

  • Requirement: Mandatory for all non-Turkish citizens who will be working in Türkiye.
  • Permit Type: Issued for a specific employer and job title (cannot be easily transferred to another job/company).
  • Initial Validity: Usually granted for a maximum period of one year for the first application.
  • Renewal: Must be renewed annually (up to two years for the first renewal, then up to three years for subsequent renewals) with the same employer, or converted to a long-term (süresiz) permit after five continuous years of legal work.
  • Processing Time: Typically takes 30 days after the required documentation is complete and the application is submitted to the Ministry of Labour and Social Security (Çalışma ve Sosyal Güvenlik Bakanlığı).

Residence Permit Types:

  • Short-Term (Kısa Dönem): Up to 1-2 years for specific purposes (e.g., tourism, business).
  • Long-Term / Permanent (Uzun Dönem / Süresiz): Granted after at least 8 years of uninterrupted, legal residence.
  • Turquoise Card (Turkuaz Kart): For highly skilled individuals and investors; grants privileged residence and work status.

Required Documents for Non-Residents

  1. Residence Permit Application Form (Signed)
  2. Valid Passport or Travel Document (Photocopy)
  3. Biometric Photographs (4 copies, taken within the last 6 months)
  4. Document Supporting Financial Sufficiency (e.g., Bank Statement, Pension/Salary Slip)
  5. Valid Health Insurance Policy
  6. Proof of Accommodation (e.g., Notarized Rental Contract, Title Deed)
  7. Receipts for Permit and Card Fees (Payment proof for government taxes and card cost)
  8. Original Foreign Official Documents with Apostille/Consular Approval and Notarized Turkish Translation
  9. Clean Criminal Record Certificate (Required for certain application types)

Useful Official Links

Industry-Specific Freelancing Tips

IT & Software Development

  • Tax Benefits: 80% exemption for export services
  • Popular Services: Web development, mobile apps, AI/ML
  • Average Rates:300 - 1,500 TRY per hour
  • Key Markets: Europe, Middle East, North America

Design & Creative Services

  • Specializations: UI/UX, branding, digital marketing
  • Platforms: 99designs, Fiverr, local agencies
  • Average Rates: 300 - 1,000 TRY per hour
  • Growth Areas: E-commerce, tourism, real estate

Content & Translation

  • Languages: Turkish-English, Arabic-Turkish, German-Turkish
  • Services: Content writing, localization, interpretation
  • Average Rates: 250-750 TRY per hour
  • Opportunities: Tourism, tech, legal sectors

Business Consulting

  • Focus Areas: Digital transformation, export consulting
  • Target Clients: SMEs, startups, international companies
  • Average Rates: 400-1,500 TRY per hour
  • Certifications: Turkish standards, EU regulations

Architecture & Engineering

  • Specializations: Urban planning, construction, renewable energy
  • Regulations: Chamber membership required
  • Average Rates: 700-2,500 TRY per hour
  • Growth Sectors: Smart cities, green building

Potential Challenges and Solutions

Common Freelancer Challenges

  1. Currency Volatility - Turkish Lira fluctuations
  2. Complex Tax System - Onerous and Multi-layered Tax Compliance
  3. Bureaucracy  - Cumbersome Administrative Processes
  4. Language Barriers - Opaque Official/Legal Language
  5. Payment Delays - Extended Client Payment Cycles

Mitigation Strategies

  1. Currency Hedging - Invoice in stable currencies when possible
  2. Professional Tax Advisor - Navigate complex regulations
  3. Local Agent/Consultant - Handle bureaucratic procedures
  4. Translation Services - Professional document translation
  5. Payment Terms - Clear contracts with advance payments

Estimated Costs and Budgeting

Initial Setup Costs (TRY)

  • Trade Registry Registration: 2,800 - 5,500
  • Tax Office Registration: 2,800 - 5,500
  • Social Security Registration: 1,500 - 2,500
  • Bank Account Opening: 0-500
  • Professional Consultation: 3,500 - 7,000

Monthly Operating Expenses (TRY)

  • Social Security Contributions: 7,350-7,740 (based on minimum wage)
  • Accounting Services: 1,500-3,000
  • Bank Account Fees: 100-500
  • Software Subscriptions: 500-1,500
  • Professional Insurance: 150-600
  • Office/Coworking: 1,500-7,500

Annual Costs (TRY)

  • Tax Burden: 15-40% of income (with potential 80% exemption)
  • Social Security: 92,059 – 107,663 (minimum contributions)
  • Professional Development: 5,000 – 15,000 TRY
  • Equipment and Software: 7,500 – 30,000 TRY
  • Marketing and Networking: 3,000 – 12,000 TRY

Professional Development Resources

Education and Training

  • Turkish universities - Continuing education programs
  • KOSGEB - SME development courses
  • TÜBİTAK - Research and development programs
  • International platforms - Coursera, Udemy, Pluralsight

Professional Associations

  • Online Freelancer Platforms - Professional networking and business opportunities
  • Turkish Software Industry Association - Tech professionals
  • Turkish Exporters Assembly (TİM) - Export-oriented freelancers
  • Chamber of Commerce (Yerel Ticaret Odaları) - Local business networking

Government Support Programs

  • KOSGEB Grants - Small business development
  • TÜBİTAK R&D Support - Innovation projects
  • Export Support Programs - International market development
  • Youth Entrepreneurship Programs - Young entrepreneur support

Final Checklist for Success

Legal Registration ✅

  • Tax office registration completed (registered as self-employed / freelancer)
  • Ability to issue official freelance invoice (Serbest Meslek Makbuzu )
  • Business bank account opened (optional but recommended)
  • Social security (optional – voluntary contributions or existing coverage)
  • Required licenses/permits (only if profession-specific)

Tax Compliance ✅

  • Tax identification number (VKN) obtained
  •  Business activity codes selected
  •  VAT registration (if applicable)
  •  Monthly VAT return system set up
  •  Professional tax advisor consulted

Financial Management ✅

  • Accounting software implemented (optional but useful)
  • e-Self Employment Receipt (e-SMM) system configured
  • Tax provision calculations set up
  • International payment methods configured
  • Professional insurance obtained (optional)

Business Operations ✅

  • Professional website created (optional but recommended)
  • Portfolio and case studies prepared
  • Contract templates prepared
  • e-SMM invoicing system established (mandatory for freelancers in Türkiye)
  • Client communication processes set up

Ongoing Compliance ✅

  •  Regular tax obligations scheduled (quarterly advance tax, stamp tax if applicable)
  • Social security contributions set up (if applicable, voluntary or Bağ-Kur)
  • Annual tax return calendar set
  • Professional development plan created
  • Network and marketing strategy implemented

Contract Templates & Legal Protection

Essential Contract Elements

  • Project scope and deliverables
  • Payment terms and schedule
  • Intellectual property rights
  • Confidentiality clauses
  • Force majeure provisions
  • Dispute resolution mechanisms (local jurisdiction in Türkiye or arbitration for international clients)
  • Termination conditions

Contract Templates Sources

  • Turkish Bar Association – Legal guidance via licensed lawyers (not direct templates)
  • Chamber of Commerce – Example business contract templates (limited for freelancers)
  • Professional associations – Industry-specific contract sample
  • Legal service providers – Customized contracts and templates

Professional Insurance

Who Needs Professional Liability Insurance:

  • Consultants and advisors
  • IT professionals and developers (optional, sometimes required for international clients
  • Architects and engineers
  • Healthcare professionals (mandatory malpractice insurance in Türkiye)
  • Legal and financial advisors

Best Insurance Providers:

  • Axa Sigorta - Comprehensive professional liability coverage
  • Allianz - International professional liability options
  • Zurich - Specialized professional insurance for certain industries
  • Aksigorta -Local expertise and service

Useful Official Resources

Government Websites

Support Organizations

Banking and Financial Services

Professional Services

Other Resources

  • Expatrio – Taxes in Turkey: Tax Rates & Exemptions 2025: expatrio.com
  • Tax in Turkey: Freelance obligations (withholding, receipts, penalties) – Taxually: taxually.com
  • Turkey Freelance Taxes & Deductions – Freelance Info: freelanceinfo.com
  • OECD – VAT in Turkey (Katma Değer Vergisi / KDV): oecd.org
  • Upwork VAT charges in Turkey – Upwork Help: support.upwork.com
  • KiwiTax (Turkey Special Deductions) – Local consultancy: kiwitax.com.tr
  • Tax Turkey (SGK rules for freelancers) – Local accountant blog: taxturkey.com
  • Income Tax Deadlines in Turkey – PwC Worldwide Tax Summaries: taxsummaries.pwc.com
  • Turkey Digital Nomad Visa 2024/25 – Daily Sabah: dailysabah.com