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

As legal and economic consultants at Barut Group in Turkey, we observe that the financial and tax landscape is undergoing radical transformations at the start of 2026. The Turkish government is strongly moving towards digitizing the economy and strengthening the export sector as a core pillar for economic growth, which has led to the issuance of a tax legislation package directly targeting export and e-commerce companies.

1. Economic Background and 2026 Strategic Objectives

Through the 2026 tax reform package, the Turkish government aims to achieve several strategic objectives:

* Integrating the informal economy into the digital system.

* Stimulating non-oil exports and cross-border digital services.

* Providing a competitive environment for foreign and local investors through targeted tax incentives.

Turkish Digital Market Figures and Indicators

Economic forecasts for 2026 indicate that the volume of e-commerce in Turkey will exceed the barrier of 1.5 trillion Turkish Liras, with a compound annual growth rate exceeding 30%. This massive growth has necessitated a more flexible and clear regulatory and tax framework.

2. Tax Reductions and Incentives for Export Companies (Micro-Exports)

Turkey's Revenue Administration (GİB) has introduced fundamental amendments to the tax exemption rates for profits generated from exports, especially micro-exports via electronic platforms:

* 50% Profit Exemption: Companies conducting export operations of locally manufactured goods or services are exempt from 50% of Corporate Tax, provided they achieve an annual export threshold of no less than 500,000 USD.

* Foreign Currency Support: Companies that earn their revenues in foreign currencies and pay their employees' salaries locally enjoy the right to a fast VAT (KDV) refund within a maximum period of 15 working days.

3. E-Commerce Regulation and Digital Taxation

The E-Commerce Law has witnessed precise amendments concerning companies relying on digital sales platforms (such as Trendyol, Hepsiburada, or private stores via Shopify and WooCommerce):

Digital Service Tax (DST)

The Digital Service Tax rate has been fixed at 7.5% for companies with global revenues exceeding 750 million Turkish Liras and local revenues exceeding 20 million Turkish Liras within Turkey. However, temporary exemptions have been approved for startups in the e-commerce sector during their first two years of establishment.

Value Added Tax (KDV) in Cross-Border Sales

* Sales from Turkey to the final consumer abroad (B2C) are now subject to a 0% VAT rate (KDV İstisnası), provided that the exit of goods is proven via digital customs records (ETGB - Elektronik Ticaret Gümrük Beyannamesi).

4. Financial and Accounting Compliance Obligations for Companies in 2026

With the new legislation, Turkish authorities have emphasized the necessity of complying with the following technical standards:

1. Mandatory Electronic Invoice (e-Fatura and e-Arşiv): It has become mandatory for all companies operating in e-commerce regardless of their revenue volume.

2. Direct Integration with the Tax Administration Portal: Electronic payment gateways must be linked to electronic invoicing systems to avoid fines that may reach 10% of the value of the non-compliant transaction.

5. Barut Group's Recommendations for Investors

Based on our deep reading of the 2026 legislative environment, we advise our clients to take the following steps:

* Restructuring Supply Chains: Taking advantage of Turkey's Free Zones, which allow 100% full tax exemptions on export profits.

* Hiring Certified Consultants: Given the complexities of technical tax integration, having a local partner like Barut Group ensures that your company avoids fines and maximizes the available incentives.

*To obtain a customized consultation for your company's tax structure in Turkey for 2026, we invite you to contact the team of financial and legal experts at Barut Group.*