Social content creation
Those sharing text, images, audio and video over the internet and similar electronic media. Applies from 1/1/2022.
Content Creators
How creators, streamers and influencers are taxed
If you earn from social media, video platforms or your own channel, repeated Article 20/B of the Income Tax Law applies to you. Meet its conditions and your earnings are exempt from income tax; fail them and the whole amount is declarable. There is no middle ground.
Scope
Who the exemption covers
Online services and tuition
Those providing individual tuition, training, data processing and product promotion over these media. Brought into scope from 1/1/2024.
Mobile app development
Those developing applications for smartphones and tablets and selling them through electronic application-sharing platforms.
The exemption is only for individual income taxpayers. If the activity is carried on through a company, the exemption does not apply and the income is taxed as corporate income.
Conditions
Three conditions to benefit
- 01
Exemption certificate
You must apply to your tax office and obtain an exemption certificate for this activity.
- 02
A bank account in Türkiye
An account must be opened at a bank established in Türkiye and all revenue from the activity collected exclusively through it.
- 03
Staying under the threshold
Total earnings from these activities must not exceed the amount in the fourth income bracket of the tax tariff.
2026 exemption thresholdTRY 5,300,000
The threshold is tied to the fourth income bracket in Article 103 of the Income Tax Law and changes each year. For 2026 it is TRY 5,300,000.
Taxation
How it is taxed
| Item | Within the exemption | Outside the exemption |
|---|---|---|
| Income tax | The bank withholds 15% on revenue credited to the account | Earnings are declared on the annual return under the progressive tariff |
| Article 94 withholding | The payer does not withhold in addition | The payer has no withholding obligation |
| VAT | Exempt under Article 17/4-a of the VAT Law; no VAT is charged | General rules apply |
| Expenses | No expense deduction | Business expenses are deductible |
Careful
What happens if the threshold is exceeded
Exceeding the threshold removes the exemption entirely, not partially. Not just the excess but the whole of the earnings becomes declarable and is taxed as commercial or professional income. Revenue therefore has to be tracked during the year and planned for as the threshold approaches.
- Track revenue monthly; approaching the threshold must be visible early.
- Make sure every collection passes through the exemption account; collections outside it breach the condition.
- Document the date and exchange rate at which foreign platform payments reach the account.
- Benefits in kind (gifted products, accommodation, travel) can count as earnings; do not leave them off the record.
Frequently asked
Do I need to register for my YouTube and Instagram income?
Even to use the exemption you must apply to the tax office and obtain the exemption certificate. If you meet the conditions your earnings are exempt from income tax, the bank withholds 15% on amounts credited, and no annual return is required.
Are sponsorship and advertising earnings within the exemption?
Earnings from social content creation over internet and similar electronic media are within scope, and product promotion services were brought in from 1/1/2024. The nature of the activity and the basis of payment matter; each contract should be assessed separately.
If I exceed the threshold, is only the excess taxed?
No. Exceeding the threshold means the exemption cannot be used at all; the whole of the earnings becomes declarable under the progressive tariff.
Can I use the exemption through a company?
No. The repeated Article 20/B exemption is only for individuals. If the activity runs through a limited or joint-stock company the exemption does not apply.
Is there VAT on payments from a foreign platform?
No VAT is charged on supplies within the exemption, under Article 17/4-a of the VAT Law. Outside the exemption, general rules apply and the export-of-services exemption is assessed separately.
This page is general information. Applying the exemption depends on your contracts and collection arrangements; let us talk before you decide.
Let us assess your position together
We will go through your income sources, platforms and collection arrangements to see whether the exemption is available and how it should be structured.