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ARTICLE · 02 JUNE 2016

Tax Exemption Introduced For Software Which Is Electronically Exported From Turkey

Moroglu Arseven
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Turkey has introduced an income tax exemption for employees in free trade zones who prepare software which is exported from Turkey via electronic transfer. The mechanism is introduced to address difficulties which arise when delivering CD-based software programs to customers outside Turkey.

TurkeyTax
Moroğlu Arseven
Moroğlu Arseven
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Turkey has introduced an income tax exemption for employees in free trade zones who prepare software which is exported from Turkey via electronic transfer. The mechanism is introduced to address difficulties which arise when delivering CD-based software programs to customers outside Turkey. Software programs which are sold within Turkey are not eligible for this income tax exemption. The Communique (No.3) Amending the General Communique (No.1) on Free Trade Areas Law number 3218 was published in Official Gazette number 29695 on 26 April 2016.

Accordingly, an income tax exemption applies for preparing programs which meet the Communique's definition of "software" and are exported via electronical transfer. The salaries of employees in free trade zones who are related to such software are exempt from income tax if:

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