EVDEN E-TİCARET YAPANLARA VERGİ MUAFİYETİ

TAX EXEMPTION FOR HOME-BASED E-COMMERCE OPERATORS

What Does the Tradesman Exemption Offer to Home-Based Sellers?

Article 9 of the Income Tax Law exempts individuals who engage in small-scale trade based on their physical or mental effort rather than capital from income tax under the name of "tradesman exemption". For those selling over the internet, two different clauses of this article come into play, and the conditions of use for these clauses are often confused with each other:

• GVK 9/6: It covers situations where home-produced goods are sold simultaneously both over the internet and through traditional physical channels such as markets, bazaars, fairs, and festivals. The revenue limit in this clause is indexed to the annual gross minimum wage amount.
• GVK 9/10: It covers situations where home-produced goods are sold exclusively (only) over the internet and similar electronic digital environments. The revenue limit for this clause is re-determined each year independently of clause 9/6 and generally has a higher limit.

The most important rule to remember is; it is not possible to benefit from both of these clauses simultaneously in the same calendar year. If all of your sales take place through digital channels, you are subject to the conditions of GVK 9/10; if even a very small portion takes place through physical channels, you are subject to the conditions of GVK 9/6.

What Conveniences Does E-Commerce Tax Exemption Provide?

A seller who falls under the scope of the tradesman exemption benefits from the following critical advantages in their commercial processes:

• There is no need to file an annual income tax return.
• The obligation to keep commercial books is eliminated.
• There is no obligation to issue an invoice or retail sales receipt.
• When you make a sale to a corporate or individual buyer who is a taxpayer, the buying party completes the legal process by issuing an expense note on your behalf.
• There is no obligation to obtain and keep a tax plate.

However, this exemption does not mean a completely tax-free income. When your sales revenue is transferred to your bank account, an income tax withholding (stoppage) is automatically deducted by the bank. This deduction acts as a final tax on your behalf; therefore, it does not require you to submit an additional tax return to the tax office.

How Much is the 2026 Home-Based E-Commerce Tax Exemption Income Limit?

In accordance with the Income Tax General Communiqué Serial No. 332 and the current Revaluation Rates (YDO), the revenue limits determined for 2026 are divided into two based on the sales channel you use:

• Under GVK 9/10 (Internet Sales Only):

  For those selling exclusively through electronic commerce platforms and the internet, the 2026 revenue limit is projected to be 1,900,000 TRY. (According to calculations, it is evaluated that this limit may increase up to approximately 1,983,000 TRY levels).

• Under GVK 9/6 (Internet + Traditional Sales):

  For those who use physical sales channels such as markets, fairs, or bazaars in addition to internet sales, the revenue limit is the annual gross minimum wage amount, which is 396,360 TRY.

An Important Detail

This limit is not calculated separately for each product model or type. The total turnover obtained from all products you sell during the year must not exceed this limit.

What Happens If the Income Limit is Exceeded?

If your revenue exceeds the determined legal limit during the year, you will continue to benefit from the exemption and bank withholding until the end of that calendar year. However, starting from the beginning of the following calendar year, your tradesman exemption right is automatically (ex officio) canceled. From this stage on, you are required to become an income tax taxpayer under the real method. A very critical rule comes into play here: Once you exceed the specified legal limit, you can never again benefit from the same tax exemption in the following years. The loss of rights is permanent. When you switch to the real method, your obligation to issue invoices also begins.

Who Can Benefit from the E-Commerce Tax Exemption? (Basic Conditions)

To benefit from the tradesman exemption provided under GVK 9/10, the following conditions must be fully met simultaneously:

• Place of Production: The production must take place entirely in the resided home. A separate commercial workplace (rented workshop, shop, office, or warehouse) must absolutely not have been opened.
• Machine Usage: Industrial-type or professional machines that allow mass production must not be used in the production process. Daily household appliances like a sewing machine or food processor can be used; however, devices requiring an industrial-type electricity subscription invalidate the exemption.
• Only Your Own Production: Buy-and-sell (dropshipping) models are out of the scope of the exemption. The products must be produced personally with your own handiwork. Those who want to buy ready-made products and sell them directly to the customer with a profit margin must establish a real method tax liability (sole proprietorship, etc.).
• Digital Sales and Revenue: Sales must be made only over the internet, and the revenue obtained must not exceed the 1,900,000 TRY limit determined for the relevant year.
• Taxpayer Status: The applicant must not already be an income or corporate tax taxpayer under the real method due to commercial, agricultural, or professional activities.

How to Obtain a Tradesman Tax Exemption Certificate? (Step-by-Step Application)

Tradesman Tax Exemption Certificate Application Process

The process is extremely practical and completely free:

1. Log in to the Digital Tax Office (Interactive Tax Office) system using your e-Devlet password, or visit your affiliated tax office in person to fill out the "Tradesman Tax Exemption Certificate Request Petition" electronically or physically.
2. After the application, within 3 to 7 business days, an inspection officer from your affiliated tax office will visit your declared address to verify whether the production is done at home and that industrial-type machinery is not used.
3. When the "inspection slip" issued by the officer concludes positively, your certificate is approved.
4. You can receive your certificate in PDF format via the system or with a wet signature from the tax office.

The validity period of the certificate is 3 years from the date of issue.

How is Withholding Tax (Stopaj) Applied Under the Exemption?

To smoothly benefit from the tradesman exemption system, it is mandatory to open a new "commercial deposit account" exclusively for these sales at a bank operating in Turkey. All your e-commerce revenue must be deposited into this account, and it is recommended that you do not make your personal expenses from this account.

The bank automatically makes a deduction (withholding tax) from the amounts transferred to your account.

The withholding tax rates to be applied are as follows:

• If No Workers Are Employed: A standard withholding tax deduction of 4% is made by the bank on each transfer.
• If Workers Are Employed: Provided that at least one worker is employed for 10 days or more within the relevant month, this rate is applied at a discount as 2%. It is the seller's responsibility to notify the bank of their employment status.

On Which Marketplaces Can Sales Be Made? Is Bağ-Kur Mandatory?

Individuals holding a Tradesman Tax Exemption Certificate can easily open stores on giant marketplaces such as Trendyol, Hepsiburada, Etsy, Shopier, Çiçeksepeti, or on social media channels like Instagram and Facebook. In addition, obtaining a Tradesman Tax Exemption Certificate does not automatically make you a Bağ-Kur (4/1-b) taxpayer. If you are currently working in a job under SGK (4/a), this situation does not affect your insurance status. However, the moment you exceed the legal limit and switch to real method taxation (incorporation), Bağ-Kur registration will become mandatory.

Summary Info Card

• By selling products you produce at home entirely with your own labor, you can be exempt from income tax as long as you do not exceed the TRY 1,900,000 limit (online sales only) set for 2026.
• To benefit from the exemption, key requirements are not opening a physical store, not using industrial-grade machinery, and not engaging in dropshipping (reselling).
• By obtaining a free "Tradesman Tax Exemption Certificate" from the tax office, you can conduct legal sales with an automatic 2% or 4% withholding tax deduction through a commercial bank account you open.

  It's Time to Scale Your Idea: IfasTürk is Always by Your Side in Company Formation!

If your orders are growing rapidly on this enjoyable journey that started with home-based e-commerce and you are approaching tax exemption limits, it means the time has come to give your business a professional structure and unleash its true potential. When your earnings exceed legal limits, you need to become a full taxpayer and establish your own company to move forward even stronger. Don't be intimidated by official procedures or bureaucracy at all! Establishing a sole proprietorship or a limited company with IfasTürk is now just a few clicks away.

IfasTürk is the strongest supporter of entrepreneurs at every stage, from fast and digital company incorporation processes to transitioning to e-invoicing systems, and from expert financial consultancy services to up-to-date government incentive advisory. Instead of wasting time with complex legal procedures and paperwork, you can devote all your energy to increasing your sales and growing your brand. To achieve sustainable success in the e-commerce world and entrust your commercial transactions to reliable experts, get in touch with IfasTürk right away. Establish your company effortlessly and stay one step ahead of your competitors in the digital world!

Mesut SENEL | IfasTurk CEO

Independent Accountant Financial Advisor