Circular 2026 – 045
Exemption for Qualified Service Personnel Wages
With the General Communiqué on Income Tax numbered 334, published in the Official Gazette dated July 4, 2026, and numbered 33300, the procedures and principles for the application of the exemption regarding the salaries of qualified service personnel employed in qualified service centers, as added by clause 20 to Article 23 of the Income Tax Law with Law No. 7582, have been determined.
According to the regulation, the portion of the wages of qualified service personnel employed in qualified service centers established under Law No. 4875, which does not exceed three times the gross minimum wage, is exempt from income tax.
In industrial zones established within the scope of Law No. 4737 on Industrial Zones, which are deemed suitable by the President in terms of foreign investment density, or in qualified service centers operating in the Istanbul Finance Center with a participant certificate, this limit will be applied as five times the gross minimum wage.
Scope of the exception; All payments and benefits provided under the name of monthly wage, overtime, bonus, premium, expense allowance, and other similar terms paid to qualified service providers employed in qualified service centers are also considered within the scope of wages.
In order to benefit from the exception, employees must be qualified service personnel employed in qualified service centers as defined in Article 1 of Law No. 4875.
In addition, a stamp duty exemption will also be applied to the portion of the wages of qualified service personnel working in qualified service centers that is exempt from income tax under the said article.
You can access the announcement with sample explanations via the link below.
Sincerely
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