# New Tax Legislation for Export and E-Commerce Companies in Turkey 2026

As the global economy enters a new phase of digital transformation, the Turkish government has established an unprecedented legislative and tax framework targeting the e-commerce sector and export companies for 2026. At Barut Group, we have analyzed these amendments to provide investors and business leaders with an integrated legal and economic vision that ensures compliance and maximizes profits.

The New Tax Landscape in Turkey 2026

The recent tax reforms aim to enhance the competitiveness of Turkish products in global markets via digital platforms while tightening control over cross-border financial flows. Tax law has been revised to suit the fast-paced nature of e-commerce, offering massive competitive advantages to companies adopting export-oriented business models (B2B and B2C).

1. Income and Corporate Tax Exemptions for Digital Export Companies

According to the new 2026 legislation, withholding rates on export profits generated from digital services and e-commerce have been increased as follows:

* A 50% Corporate Tax exemption (Kurumlar Vergisi) on profits generated from online sales of locally manufactured goods to customers outside Turkey.

* An 80% exemption for digital export services, software development, and design companies, provided that at least 75% of the proceeds are transferred to Turkey in foreign currency.

2. Value Added Tax (VAT / KDV) and Fast Refunds

A "Single Window" system for VAT refunds has been introduced for e-export companies:

  • Electronic exports (ETGB cross-border micro-exports) are fully exempt from VAT (0% KDV).
  • The refund period for VAT paid on inputs has been reduced from 60 days to just 10 working days for authorized coordinators accredited by the Ministry of Trade.

Tax Compliance Obligations and Electronic Invoicing (E-Fatura & E-Arşiv)

The Turkish Revenue Administration (GİB) emphasized the mandatory nature of digital systems to verify transactions in 2026:

* Compliance Threshold: Any e-commerce company generating annual revenues exceeding 1 million Turkish Liras is obliged to immediately join the electronic invoicing system.

* Cross-Border E-commerce: Special micro-export electronic invoices (ETGB) directly linked to customs and Ministry of Trade data must be issued.

Impact of Legislation on Corporate Financial Structure (Illustrative Calculations and Figures)

Suppose a company operating in the e-commerce sector achieved annual export revenues of 10,000,000 TRY with a net profit margin of 20% (i.e., 2,000,000 TRY in pre-tax profits):

  • Standard Corporate Tax Rate (2026): 25%
  • Tax Before Export Incentives: 2,000,000 × 25% = 500,000 TRY.
  • Tax After Applying Digital Export Exemption (50% reduction):

- Taxable base: 1,000,000 TRY.

- Tax due: 1,000,000 × 25% = Only 250,000 TRY.

  • Net Tax Savings: 250,000 TRY annually that can be reinvested into digital marketing and expansion.

Strategic Recommendations from Barut Group

To make the most of these legislations and avoid any potential legal penalties, we recommend investors to:

1. Legal Structure Restructuring: Ensure the activity is registered under the correct approved economic codes (NACE Codes) for e-commerce and exports.

2. Full Financial Digitalization: Integrate e-commerce store systems (such as Shopify, WooCommerce) with locally approved accounting systems to avoid tax gaps.

3. Foreign Currency Management: Keep accurate records of incoming foreign currency movements to fully benefit from the aforementioned tax exemptions.

*At Barut Group, we place our legal and economic expertise at your disposal to help you structure your business and ensure full compliance with Turkey's new 2026 legislation.*