Challenges

Tradesman exemption is regulated in Article 9 of the Income Tax Law. According to the article, those selling retail goods by travelling without a motor vehicle or a workplace, and artisans doing business by travelling and directly with the consumers without opening a workplace are within the scope of exemption.
In addition, those who sell the products they produce with their own labor at home without opening a workplace can benefit from the tradesman exemption.

On the other hand, since 2019, it has become possible for persons who benefit from the tradesman exemption to sell the products they produce in their homes on the internet, provided that they do not exceed the annual gross amount of the minimum wage (120.096 TL for the year 2023).

Likewise, those who sell the goods they produce in their homes without opening a separate workplace and without using machines and tools that can make industrial or mass production, only via the internet and similar electronic media (on condition that the sales amount does not exceed 700.000 TL for the year 2023) are included in the scope of the tradesman exemption.

Primary target

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Description of Innovation

This section was left empThose within the scope of exemption can obtain a tradesman exemption certificate from the tax office in their place of residence. However, it is obligatory to obtain a document only for those who sell online.

Similarly, those who are engaged in occupations which are determined to have traditional, cultural and artistic value and are on the verge of disappearing such as hand weaving works, copper working, tile and pottery making, mother-of-pearl inlaid and wood carving, spoon making, walking stick making, saddle making, wood block printing, quilt making, felt making, sepiolite and oltu stone work, shoe making, kerchief making, embroidering can benefit from the tradesman exemption.

Those benefiting from the tradesman exemption should not be subject to income tax in real terms due to their commercial, agricultural or self employment income.
ty. Tradesman exemption is regulated in Article 9 of the Turkish Income Tax Law.

Results

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