Income earned by content producers (YouTube, Twitch, Instagram) can be evaluated in the commercial/self-employment/other income categories in the Turkish tax system.
Income Types
- YouTube AdSense ads
- Twitch subscription and bits
- Sponsorship income (brand collaboration)
- Super Chat / donations
- Patreon, Kick, Kickstarter
- Affiliate (joint sales) income
Tax Classification
- Continuous, systematic income: Commercial income (being a taxpayer)
- In return for personal labor (creativity): Self-employment income
- Single one-time:Other earnings
Foreign Withholding
Google AdSense may apply foreign withholding before payments (usually 15-30%). If there is an agreement to prevent double taxation, it may be reduced to a lower rate.
VAT
A VAT invoice may be required for sponsorship services.
Financial Advisor Recommendation
For those earning more than 10,000 TL per month, it is recommended to be a taxpayer and work with a financial advisor.
Penalty. Sanctions
- VUK art.359 — Unregistered earnings: Imprisonment from 18 months to 3 years
- Administrative fines
- Tax review
Work with a tax/internet law expert.