Turkish citizens can work remotely from Türkiye for a foreign company. Tax and SSI issues are critical.
Working Models
- Independent contract:Providing services as a freelancer/sole proprietorship
- As an employee:Representation of a foreign company in Türkiye or directly
Tax
- Full taxpayer (resident in Türkiye) → whole world income
- Annual declaration is mandatory
- Advantage if there is a double taxation agreement
SGK
- SGK registration is mandatory in Türkiye
- If the employer is abroad, the person pays premiums such as Bağ-Kur (4-B) in his/her own name
- 4-A insurance if the employer opens a representative in Türkiye
Sole Proprietorship Advantage
- Tax optimization
- Expense write-off
- VAT refund (for export of services abroad)
- Official contract
VAT Exemption for Service Exports
- Service to foreign customers → VAT exemption
- Certain conditions (service abroad should be used)
- You can get a refund Consider setting up
- Check the tax treaty (no double taxes)
- Register with SSI (for social security)
Tax and labor law lawyer recommended.