The Turkey’s Revenue Administration has issued a guide on income tax exemptions for social content creators and mobile app developers operating on online platforms.

The guide explains key aspects of the exemption, including eligibility criteria, compliance requirements, and the registration process. It also covers the mandatory use of designated bank accounts, the role of financial institutions in tax withholding, and the procedures for losing exemption status.

Under Article 20/B of the Individual Income Tax Law, individuals earning income from social media content (such as text, images, videos, and audio) or mobile app development may qualify for an income tax exemption. However, their total earnings must remain below TRY 4,300,000 in 2025 to maintain eligibility.