Internet sales only
If, without opening a separate business premises and without industrial or mass-production machinery, you sell goods you produce at home exclusively over the internet, you fall under Article 9/10.
E-Commerce
How online sellers are taxed in Türkiye
If you sell on a marketplace, your own site or social media, your position turns on three questions: are you exempt, which documents must you issue, and what happens to the withholding the marketplace deducts. We take them in order.
First question
Are you exempt?
The Income Tax Law grants a tradesman exemption to a person who sells goods they produce at home over the internet. It is not automatic; the conditions must be met and a certificate obtained.Internet plus markets and fairs
If you sell goods produced at home both online and through traditional channels such as markets and fairs, the conditions of Article 9/6 apply.
Outside the exemption
Anyone running a commercial organisation, reselling ready-made goods, opening premises or exceeding the threshold is a commercial income taxpayer, with registration, books and returns.
Conditions of the exemption
- Obtaining an Exempt Tradesman Certificate from the tax office
- Opening a commercial account at a bank established in Türkiye
- Collecting all online sales revenue through that account
- Not opening separate premises and not using industrial or mass-production machinery
- The goods being produced at home, by you
2026 revenue thresholdTRY 1,900,000
For those selling over the internet and similar electronic media, the tradesman exemption revenue threshold for 2026 is TRY 1,900,000. Once exceeded, the exemption ends and commercial income registration follows.
Withholding applied by the bank
| Situation | Withholding rate |
| No employees | 4% |
| At least one worker for 10 days in the month | 2% |
The reduced rate is not applied automatically. You must notify the bank holding the account, with supporting documents from the Social Security Institution.
Second question
What obligations arise?
Ministry of Trade
ETBİS registration
Those selling on their own site and marketplace operators must register with the Electronic Commerce Information System before starting. Registration is free and made through e-Devlet.
Tax Procedure Law
e-Archive invoice
Invoices for online sales are issued electronically: e-Archive for final consumers and e-Invoice for registered e-Invoice users.
TPL / ITL
Books and returns
Commercial income taxpayers keep operating or balance-sheet books and file VAT, advance tax and annual returns.
Practice
Returns and cancellations
Return rates are high online. Returned goods require an expense voucher or return invoice, a VAT correction and reversal of the stock entry.
Practice
Shipping and commission costs
Marketplace commission, shipping, advertising and packaging costs are deductible where documented. These documents often arrive in bulk at month end and need separate tracking.
VAT / Customs
Sales abroad
Export exemption and, for micro exports, the Electronic Commerce Customs Declaration come into play; earnings deduction conditions are assessed separately.
Third question
What about the 1% the marketplace withholds?
Since 1 January 2025, intermediary service providers and e-commerce intermediary service providers must withhold tax from amounts they collect on the seller's behalf.| Who withholds | Marketplaces and intermediary service providers |
|---|---|
| Base | Sales amount excluding VAT, per unit sale |
| Rate | 1% |
| Declaration | The withholding agent declares it on the withholding tax return |
| What the seller does | Offsets the amount withheld against tax calculated on the annual return |
Frequently asked
I sell handmade items online as a hobby — do I need to register?
If you sell goods you produce at home exclusively online, without separate premises or mass-production machinery, you may benefit from the tradesman exemption under Article 9/10. You must obtain the Exempt Tradesman Certificate, open a commercial account in Türkiye and collect all revenue through it. The 2026 threshold is TRY 1,900,000.
I buy goods and resell them online — can I use the exemption?
No. The exemption covers goods you produce yourself at home. Reselling ready-made goods is a commercial activity requiring registration, books and returns.
The marketplace deducts from my payout — can I recover it?
The 1% withholding is not lost. It is offset against the tax calculated on your annual return, and any excess may be refunded. Keep the marketplace settlement reports.
Is ETBİS registration paid?
No. Registration is free and made through e-Devlet. It is mandatory before starting for those selling on their own site and for marketplace operators.
What if I exceed the exemption threshold?
The exemption ends. From the beginning of the following calendar year commercial income registration applies, with book-keeping, documentation and filing obligations.
This page is general information. Exemptions and obligations depend on the specific facts; let us talk before you decide.
Let us clarify where you stand
We will look at your sales volume, channel and product to determine whether you are exempt or registered, and which obligations follow.