{"id":11680,"date":"2026-06-15T12:29:26","date_gmt":"2026-06-15T09:29:26","guid":{"rendered":"https:\/\/www.eyuboglubuyukatak.av.tr\/?p=11680"},"modified":"2026-06-15T12:29:34","modified_gmt":"2026-06-15T09:29:34","slug":"turkiyede-nitelikli-hizmet-merkezlerine-yonelik-yeni-vergi-tesvikleri","status":"publish","type":"post","link":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/turkiyede-nitelikli-hizmet-merkezlerine-yonelik-yeni-vergi-tesvikleri\/","title":{"rendered":"Qualified Services Tax Exemption"},"content":{"rendered":"<p class=\"wp-block-paragraph translation-block\">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;<\/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 class=\" translation-block\">capital companies established with the purpose of providing services to a group of companies actively operating in at least three different countries, and<\/li>\n\n\n\n<li><strong><u>deriving at least 80% of their annual revenue from related companies or the group of companies located abroad,<\/u><\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">shall be recognized as a \u201cqualified service center\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 translation-block\">On the other hand, employees who directly perform the aforementioned services and who do not qualify as support staff are defined as \u201cqualified service personnel\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:<a id=\"_ftnref1\" href=\"#_ftn1\"><strong>[1]<\/strong><\/a> getirilmi\u015ftir.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu kapsam\u0131nda faaliyet g\u00f6steren nitelikli hizmet merkezlerinin, m\u00fcnhas\u0131ran bu faaliyetleri kapsam\u0131nda <strong>yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden <u>elde ettikleri kazan\u00e7lar\u0131n %95\u2019inin <\/u>kurumlar vergisi matrah\u0131ndan indirilebilmesine<\/strong> imkan tan\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cumhurba\u015fkan\u0131nca uygun g\u00f6r\u00fclen <strong>end\u00fcstri b\u00f6lgelerinde<\/strong> veya <strong>\u0130stanbul Finans Merkezi\u2019nde<\/strong> faaliyet g\u00f6steren nitelikli hizmet merkezleri bak\u0131m\u0131ndan ise <strong>indirim oran\u0131 %100 <\/strong>olarak uygulanacakt\u0131r.<\/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 day of their publication in the Official Gazette.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#_ftnref1\" id=\"_ftn1\"><strong>[1]<\/strong><\/a> The effective dates for these deductions: They will apply to income for the tax period beginning on January 1, 2026 (or, for entities using a special fiscal year, the fiscal year beginning on that date); with respect to corporate income tax returns, they will apply to returns required to be filed on or after July 1, 2026.<\/p>","protected":false},"excerpt":{"rendered":"<p>Nitelikli hizmet merkezlerine ili\u015fkin \u00f6nemli de\u011fi\u015fiklikler yapan 7582 Say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201cKanun\u201d), 4 Haziran 2026 tarihli ve 33270 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Buna g\u00f6re; Kanun ile ilk kez \u201cnitelikli hizmet merkezi\u201d ve \u201cnitelikli hizmet personeli\u201d kavramlar\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu\u2019na dahil edilmi\u015ftir. Buna g\u00f6re; \u201cnitelikli hizmet merkezi\u201d olarak kabul [&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-11680","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\/11680","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=11680"}],"version-history":[{"count":1,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11680\/revisions"}],"predecessor-version":[{"id":11681,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11680\/revisions\/11681"}],"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=11680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/categories?post=11680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/tags?post=11680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}