How to get Turkey's content creator tax exemption certificate: petition template and steps (2026)
Here are the petition format and application steps I promised in the video. First, know this: this isn't tax advice. It's general information I compiled from official sources (GİB, the Official Gazette), current as of 3 November 2026. Your situation may differ; talk to a certified accountant before you apply. I got this certificate myself, and I've marked where I'm describing my own experience.
What you'll need
- An e-Devlet password (to log in to the Digital Tax Office).
- A list of the accounts where you publish: platform, username, link.
- Being able to open an account at a bank in Turkey (some banks ask you to visit a branch).
- If applying on paper, a printed and signed petition.
Step by step
1. What is this certificate for?
If you earn money creating content (YouTube, Instagram or TikTok ad revenue, brand deals, sponsorships, donations, subscriptions), you can use an income tax exemption in Turkey. If you meet the conditions, your money arrives in a dedicated account at a bank in Turkey, and the bank withholds 15% of every payment and pays it to the state. That is your whole tax; it's final. You don't file an annual return, you don't keep books and you don't have to issue invoices. No VAT is charged on this income either.
2. Can you apply?
Only individuals, meaning you personally. Companies (Ltd., A.Ş.) can't use it. Neither can an ordinary partnership; if the partners do the work personally, each of them can use it separately. Three kinds of work are covered: social content creators sharing text, images, audio or video online; people providing services online such as individual courses, training, data processing or product promotion; and people who build phone or tablet apps and earn from app stores. Having a salary or other income doesn't stop you. Not covered: selling followers, likes or views, acting only as an intermediary, or selling your app to a company outside the stores.
3. Know the 2026 numbers
The bank withholding is 15%. The rate is written in the law; the President can change it, but as of 3 November 2026 no decision has changed it. The annual limit for 2026 is 5,300,000 TL of profit. Profit is what's left after you deduct your documented expenses from your income. The limit is checked at the end of each year, separately for each year.
These numbers are for 2026. The 2027 limit will be set by a new communiqué at the end of the year.
4. Apply online: Digital Tax Office
Log in to the Digital Tax Office at dijital.gib.gov.tr; your e-Devlet password is enough, and you can also use the GİB Mobil app. Menu: Dilekçelerim (My petitions) → Yeni Dilekçe Oluştur (New petition) → "Sosyal İçerik Üreticiliği İstisna Belgesi Talebi Dilekçesi (GVK Mük. 20/B Maddesi)". If you can't find it, type "sosyal içerik" in the search box. Fill in your details, choose your activity type and tick only what you actually do; for a content creator that's "sosyal içerik üreticiliği" (social content creation). You can attach a PDF listing your accounts (platform, username, link) and the kind of content you make, then confirm.
Be accurate. The certificate says that if anything contrary to what you wrote in your petition is found, you'll be held personally responsible for the lost tax and the related penalties, interest and surcharges. If you're unsure which activity to choose, ask your accountant.
5. Or apply on paper: petition template
Hand your petition in at the tax office for your home address, or send it by post. If you're already registered for income tax, give it to your own tax office. GİB hasn't published a ready-made petition template or form for paper applications; I prepared the text below based on the conditions in General Income Tax Communiqué No. 318. Fill in the [bracketed] parts and delete the options that don't apply. The petition is in Turkish because it goes to a Turkish tax office. You can also attach it as a PDF to your online application.
[VERGİ DAİRESİNİN ADI] VERGİ DAİRESİ MÜDÜRLÜĞÜNE
[İL]
Konu: 193 sayılı Gelir Vergisi Kanunu'nun mükerrer 20/B maddesi kapsamında
istisna belgesi talebi
193 sayılı Gelir Vergisi Kanunu'nun mükerrer 20/B maddesi ve 318 Seri No.lu
Gelir Vergisi Genel Tebliği kapsamında, aşağıda belirttiğim faaliyetim için
tarafıma "193 Sayılı Kanunun Mükerrer 20/B Maddesi Uygulamasına İlişkin İstisna
Belgesi" düzenlenmesini talep ederim.
Faaliyet türü (yalnızca yaptığın faaliyeti bırak, diğerlerini sil):
- İnternet ve benzeri elektronik ortamlar üzerinden metin, görüntü, ses, video
gibi içerikler paylaşan sosyal içerik üreticiliği
- İnternet ve benzeri elektronik ortamlar üzerinden verilen bireysel kurs,
eğitim, veri işleme ve geliştirme, ürün tanıtımı gibi hizmetler
- Akıllı telefon veya tablet gibi mobil cihazlar için uygulama geliştiriciliği
(elektronik uygulama paylaşım ve satış platformları üzerinden)
Faaliyetimi yürüttüğüm hesaplar:
- [Platform, ör. Instagram]: [@kullanıcıadı] - [hesap bağlantısı]
- [Platform, ör. YouTube]: [@kanaladı] - [kanal bağlantısı]
- [Platform, ör. TikTok]: [@kullanıcıadı] - [hesap bağlantısı]
Faaliyetin içeriği: [ör. "... konulu video içerikleri üretip bu hesaplarda
paylaşmak"]. Elde edeceğim gelirler: [ör. platform reklam gelirleri, marka
reklam/tanıtım iş birlikleri, sponsorluk, abonelik, bağış].
Mükellefiyet durumum (birini bırak, diğerini sil):
- Adıma ticari kazanç yönünden gelir vergisi mükellefiyeti bulunmamaktadır.
İstisna kapsamındaki faaliyetim için mükellefiyet tesis edilerek istisna
belgesinin tarafıma verilmesini talep ederim.
- Dairenizde [Vergi Kimlik No] ile ticari kazanç yönünden kayıtlı
mükellefiyetim bulunmaktadır.
Gereğini bilgilerinize arz ederim.
[Gün.Ay.Yıl]
[Ad Soyad]
[İmza]
T.C. Kimlik No : [11 haneli TCKN]
İkametgâh adresi: [Açık adres]
Telefon : [Telefon]
E-posta : [E-posta]
Ek: [Varsa: hesap listesi ve faaliyet açıklaması / diğer belge]6. Wait for the certificate
Track your petition under Dilekçelerim → Oluşturduğum Dilekçelerim (Petitions I created). When the certificate is issued it appears under Bilgilerim → Gelen Evraklarım (Incoming documents). If you have no tax registration at all, the tax office registers you first and then issues the certificate. There's no official waiting time. In my case the petition was logged on 30 October and I had the certificate on 3 November.
7. Take the certificate to your bank
Open a new account at a bank in Turkey just for your content income, or use an existing one; handing the certificate to the bank is enough. A dollar or euro account works too; then the 15% is taken from the lira value at that day's buying rate. You can open more than one account, but you must report all of them to the tax office. The exemption starts on the day the new account is opened (for an existing account, the day you give the certificate to the bank); money received before that isn't covered. My bank wouldn't open this account online; I had to go to a branch.
8. Report your bank details within ONE MONTH
This is the step people forget most. In the Digital Tax Office go to Dilekçelerim → Yeni Dilekçe Oluştur → "Sosyal İçerik Üreticiliği Banka Bilgileri Bildirim Dilekçesi (GVK Mük. 20/B Maddesi)". You enter the bank name, branch and IBAN. You can only file this once your exemption certificate has been issued. The deadline is one month from the account opening date (for an existing account, from the day you gave the certificate to the bank): if you opened the account on 10 November, the last day is 10 December. If you're reporting on paper, use the text below.
The communiqué explicitly calls this report a "condition". Don't wait; report it on the day you open the account.
[VERGİ DAİRESİNİN ADI] VERGİ DAİRESİ MÜDÜRLÜĞÜNE
[İL]
Konu: GVK mükerrer 20/B kapsamında banka hesap bilgilerinin bildirimi
Dairenizce [belge tarihi] tarih ve [belge sayısı] sayı ile tarafıma verilen
"193 Sayılı Kanunun Mükerrer 20/B Maddesi Uygulamasına İlişkin İstisna
Belgesi"ni bankaya ibraz ederek, istisna kapsamındaki hasılatımı tahsil etmek
amacıyla kullanacağım banka hesap bilgilerim aşağıdadır. 318 Seri No.lu Gelir
Vergisi Genel Tebliği'nin 4 üncü maddesinin (6) numaralı fıkrası uyarınca
bilgilerinize sunarım.
Hesap 1
- Banka adı : [Banka adı]
- Banka şubesi : [Şube adı / şube kodu]
- IBAN : [TR.. .... .... .... .... .... ..]
- Para birimi : [TL / USD / EUR]
- Hesap açılış tarihi : [Gün.Ay.Yıl] (yeni hesap ise)
veya belgenin bankaya
ibraz tarihi : [Gün.Ay.Yıl] (mevcut hesap ise)
[Birden fazla hesap açtıysan "Hesap 2", "Hesap 3" diye aynı bilgileri ekle.]
Gereğini bilgilerinize arz ederim.
[Gün.Ay.Yıl]
[Ad Soyad]
[İmza]
T.C. Kimlik No / Vergi Kimlik No: [TCKN / VKN]
İkametgâh adresi: [Açık adres]
Telefon / E-posta: [Telefon] / [E-posta]9. Update your payment details
From now on, give this account's IBAN to YouTube/AdSense, Instagram, TikTok and the brands you work with. A company in Turkey paying you doesn't withhold tax again; it issues an expense voucher, and a bank receipt with the required details can replace it.
10. Sources
Income Tax Law, repeated Article 20/B (mevzuat.gov.tr) · General Income Tax Communiqués No. 318 and 325 (Official Gazette 12.01.2022 and 26.09.2024) · Communiqué No. 332, 2026 tax schedule (Official Gazette 31.12.2025) · GİB guide to the social content creation exemption (February 2025) · GİB business income guide (February 2026) · GİB private rulings (January–February 2026). Information as of 3 November 2026.
Tips
- ALL of your content income must arrive in this account. If you take payment in cash, via PayPal, in crypto or into another account, you lose that year's exemption and must declare all your earnings. If the state finds out, the missing tax is collected with a tax loss penalty and late interest.
- Don't put any other money into this account (salary, money from family, your own transfers). The bank takes 15% of every payment that comes in.
- If you promoted something in exchange for a product or gift, deposit its market value into this account yourself within the same month. If you received it in the last 7 days of the month, deposit it by the end of the 2nd business day of the next month.
- If you go over 5,300,000 TL, you file an annual return the following year for all of that year's earnings. The 15% the bank withheld is deducted from the tax due. You can use the exemption again the year after.
- Payments from abroad (platforms or brands) are covered too.
- Keep your exemption certificate, the documents issued in your name and your expense receipts for 5 years.
- If you want to leave the exemption, tell your tax office and your bank. Your bookkeeping and invoicing obligations start within 10 days of that notice.
Frequently asked
What happens if I don't report my bank details within a month?
The communiqué calls the report a "condition". I couldn't find an official statement on the penalty for reporting late or whether it costs you the exemption, so I'm not giving an amount. Don't risk it: report on the day you open the account, and if you're late, ask your accountant.
Will I have to pay social security (Bağ-Kur) premiums?
I couldn't confirm from an official SGK statement whether the tax registration opened with the certificate creates Bağ-Kur (4/b) premium obligations. Ask your accountant before you apply.
I have a company. Can it get the certificate?
No. The exemption is only for individuals. Companies (Ltd., A.Ş.) and ordinary partnerships can't use it.
I'm on a salary. Can I still apply?
Yes. Having a salary or other income doesn't stop you from using the exemption.
Do I need to issue invoices?
No, you don't have to. A company in Turkey that pays you issues an expense voucher, or a bank receipt takes its place.
Which activity box should I tick?
Only what you actually do. If you make content on YouTube, Instagram or TikTok, that's "sosyal içerik üreticiliği" (social content creation). If you're unsure, ask your accountant; you're responsible for what you write in the petition.