{"id":11658,"date":"2026-06-09T16:28:11","date_gmt":"2026-06-09T13:28:11","guid":{"rendered":"https:\/\/www.eyuboglubuyukatak.av.tr\/?p=11658"},"modified":"2026-06-09T16:51:39","modified_gmt":"2026-06-09T13:51:39","slug":"qualified-services-tax-exemption","status":"publish","type":"post","link":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/qualified-services-tax-exemption\/","title":{"rendered":"Qualified Services Tax Exemption"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The Law Amending Certain Laws No. 7582 (the \u201c<strong>Law<\/strong>\u201d), which introduces significant amendments regarding Qualified Service Centers, was published in the Official Gazette dated June 4, 2026, and numbered 33270, and has entered into force. Accordingly;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Definitions Introduced for Qualified Services:<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Under the Law, the concepts of \u201cqualified service center\u201d and \u201cqualified service personnel\u201d have been incorporated into the Foreign Direct Investments Law for the first time. Accordingly;<\/p>\n\n\n\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li>capital companies established with the purpose of providing services to a group of companies <strong><u>actively operating in at least three different countries<\/u><\/strong>, and<\/li>\n\n\n\n<li><strong><u>deriving at least 80% of their annual revenue from related companies<\/u><\/strong> or<strong> <u>the group of companies located abroad<\/u><\/strong>,<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">shall be recognized as a \u201c<strong>qualified service center<\/strong>\u201d. Pursuant to the regulation, the scope of services that may be offered by these qualified service centers is kept quite broad, and by way of example, encompasses the following activities:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Financial and strategic management consultancy, risk, cash, and liquidity management, as well as investment and capital structure planning,<\/li>\n\n\n\n<li>Digital transformation, technology consultancy, data analysis, and budgeting processes,<\/li>\n\n\n\n<li>Legal consultancy, international accounting, and auditing activities,<\/li>\n\n\n\n<li>Human resources, brand management, marketing, and training services,<\/li>\n\n\n\n<li>Sales and after-sales support, R&amp;D, laboratory services, and coordination activities for testing newly developed products.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">On the other hand, employees who directly perform the aforementioned services and who do not qualify as support staff are defined as \u201c<strong>qualified service personnel<\/strong>\u201d. With this regulation, a specific legal and tax framework has been established to encourage multinational companies to conduct their intra-group service activities in T\u00fcrkiye.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Corporate Income Tax Reduction introduced for foreign earnings of qualified service centers:<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Qualified service centers operating under the Foreign Direct Investments Law are permitted to <strong><u>deduct 95% of their earnings <\/u>derived exclusively from their activities for related companies abroad<\/strong> from their corporate income tax base.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For qualified service centers operating in <strong>industrial zones<\/strong> deemed appropriate by the President or <strong>within the Istanbul Financial Center, <u>the deduction rate shall be applied as 100%.<\/u><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To benefit from this deduction, the relevant earnings must be transferred to T\u00fcrkiye by the due date for filing the corporate income tax return for the accounting period in which the earnings were generated. Under the regulation, this tax benefit may be applied for 20 (twenty) accounting periods starting from the accounting period in which the qualified service center commences its operations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The relevant amendments entered into force on the date of their publication in the Official Gazette.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Law Amending Certain Laws No. 7582 (the \u201cLaw\u201d), which introduces significant amendments regarding Qualified Service Centers, was published in the Official Gazette dated June 4, 2026, and numbered 33270, and has entered into force. Accordingly; Under the Law, the concepts of \u201cqualified service center\u201d and \u201cqualified service personnel\u201d have been incorporated into the Foreign [&hellip;]<\/p>","protected":false},"author":1,"featured_media":7997,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11658","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/comments?post=11658"}],"version-history":[{"count":2,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11658\/revisions"}],"predecessor-version":[{"id":11670,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11658\/revisions\/11670"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/media\/7997"}],"wp:attachment":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/media?parent=11658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/categories?post=11658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/tags?post=11658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}