Home-Based E-Commerce Tax Exemption in Turkey (2026)

Almost everyone who starts making things at home and selling them online asks the same first question: "Can I sell legally without setting up a company or becoming a registered taxpayer?" In many cases the answer is yes, and the mechanism is called the tradesperson exemption (esnaf muaflığı). A provision added to Article 9 of Turkey's Income Tax Law in 2021 lets people who sell products they make with their own hands online enjoy an income-tax exemption under certain conditions. In this article we gather, from a seller's point of view, the 2026 conditions, the revenue ceiling, the mandatory commercial bank account, the withholding taken from each sale, and the exemption certificate.

A note up front: the following is general information, not personal tax advice. Figures and rates change periodically; for your own situation, verify the exact numbers with your accountant and from official sources (the Revenue Administration, the relevant communiqué).

What exactly is the tradesperson exemption (GVK 9/10)?

Item (10) of the first paragraph of Article 9 of the Income Tax Law lets people who sell products they make themselves at home (without industrial-type equipment) via the internet and similar electronic platforms benefit from the tradesperson exemption, provided they meet the conditions. So if you sell things you produce yourself — knitting, sewing, wood carving, handmade soap/cosmetics, ceramics, jewelry, home-made food — on Trendyol, Etsy, Instagram, or your own site, you may qualify.

The appeal is this: a seller in this scope has no obligation to file an annual income-tax return, keep books, or register for VAT. The tax is withheld at source at the moment of sale and paid to the state; that is the only tax you pay. That is why it is casually called "tax-free online selling," but technically it is not tax-free — it is a return-free model taxed finally by withholding.

Short rule: The exemption does not mean "no tax at all"; it means "no return — the bank/intermediary withholds and remits the tax for you." That withholding is your final tax, and you file no annual return on top of it.

The critical distinction: it must be a product you make yourself

This is the most misunderstood point. The exemption is for products made with your own labor. Someone who buys wholesale and resells, imports and sells, or runs dropshipping is not in scope; that activity is commercial income and requires a sole proprietorship or a company. In short:

• In scope: selling handmade products you make yourself at home/in a workshop, online.
• Out of scope: buying finished goods and reselling, dropshipping, import trade, or production with industrial/serial machinery.

There are also conditions such as not using industrial or serial-production machines and running the activity without opening a physical shop. For borderline cases (home production that is semi-serial, say), leave the interpretation to your accountant; if your intent is to stay exempt, structure your production method accordingly.

2026 revenue ceiling: roughly 1,900,000 TL

The exemption is not unlimited. There is an annual revenue ceiling; if you exceed it, the exemption falls away for the following year and you become a regular taxpayer. This ceiling is updated each year by the revaluation rate. For 2026 the ceiling is in the region of roughly 1,900,000 TL; but the exact figure is finalized by that year's communiqué, so be sure to verify the current amount with the Revenue Administration or your accountant — the number here points you in the right direction, it is not the official value.

One subtle point: the ceiling is revenue, not profit — that is, your total sales. Even if your costs are high, you must track your gross sales against this cap. If you are approaching the limit, it makes sense to plan the rest of the year accordingly (or to move to taxpayer status deliberately).

Mandatory: a commercial bank account

One of the non-negotiable conditions is opening a commercial bank account for the activity and collecting all sales revenue through it. Why? Because the tax is withheld at source over this account. If you try to take customer payments in cash, into a different personal account, or off the books, you both violate the exemption condition and the withholding mechanism cannot work.

• Open the account for this purpose after obtaining your exemption certificate.
• Route all collections (marketplace payouts, transfers, cash-on-delivery remittances) to this account.
• Where possible, keep personal spending on a separate account; keep the commercial flow clean.

Withholding on sales: 4% (2% if you employ workers)

Here is the tax side. The party paying the seller in this scope (the bank or the intermediary payment/marketplace institution) withholds income-tax withholding over the revenue and remits it to the tax office. The rate is:

• 4% — if you employ no workers (the standard case).
• 2% — if you employ one or more workers and do so legally (reduced rate).

This withholding is your final tax: once taken, you file no annual return and pay no additional tax on this income. So the practical cost of the "home-based e-commerce tax exemption" is, for most sellers, just this 4% (or 2%) deduction.

Short rule: An exempt seller's effective tax burden ≈ revenue × 4% (2% with employees). No return, no books, no VAT; the deduction is made at source and that is the end of it.

A numeric example

Say that over a month you sold products you made yourself for a total of 50,000 TL and you employ no one:

• Revenue: 50,000 TL
• Withholding (income tax): 50,000 × 4% = 2,000 TL
• Left in hand (after tax, excluding costs): 48,000 TL

You do not calculate and remit this 2,000 TL yourself; the paying institution withholds it. You just factor this deduction in like a cost to see your true net. To see the effect of the withholding logic on price concretely, look at the e-commerce withholding tax calculator — the logic there is the same: a percentage is deducted at source from the sale amount, and what reaches you is the net figure.

Applying for the exemption certificate

To actually use the exemption you must obtain an Esnaf Vergi Muafiyeti Belgesi (tradesperson tax exemption certificate). This document is what lets banks and intermediaries apply the correct (reduced/exempt) withholding when they pay you. The general flow is:

1. Apply to the tax office: you apply to the tax office tied to your place of residence, requesting the exemption certificate. Part of the process can also be handled via the Interactive Tax Office (dijital.gib.gov.tr).
2. Document the conditions: you declare that your activity is in scope (products you make yourself, without a shop, without industrial machinery).
3. Receive the certificate: once approved, your exemption certificate is issued. It is usually time-limited and renewed as long as the conditions persist.
4. Open the commercial bank account: with the certificate you go to the bank, open the activity account, and route collections to it.

Because the application steps and required documents can change from time to time, confirm the current procedure via the Revenue Administration or your accountant. If you start selling before getting the certificate, the intermediary cannot recognize you as exempt, which can disrupt both the withholding rate and the health of the process.

When the exemption ends — and what comes next

You leave the exemption in three typical ways: (1) you exceed the annual revenue ceiling, (2) your activity drifts out of scope (you start reselling finished goods, open a shop, move to serial production), or (3) you deliberately register as a taxpayer to grow. In all three, the next step is usually setting up a sole proprietorship or a limited company.

This transition is the most critical bend in the seller funnel. The moment you become a taxpayer the game changes: books, VAT returns, accountant fees, provisional tax, and marketplace-side items like the 1% withholding come into play. The article on sole proprietorship vs. limited company is a good starting point when weighing which structure suits you. Once you are a taxpayer, you can read how the 1% withholding on marketplace sales works and how it is offset at year end in the e-commerce withholding offset article, and try it with your own numbers using the e-commerce withholding tax calculator.

Short rule: The exemption is a great way to test the business and grow it small; but at some point in growth, becoming a taxpayer is an inevitable — and actually desirable threshold. The goal is not to stay exempt forever, but to manage the ceiling knowingly.

After the exemption: not losing sight of profit

During the exempt phase life is simple: revenue comes in, 4% is withheld, the rest is yours. Once you are a taxpayer, net profit emerges from among many items — commission, shipping, the 1% withholding, VAT, and accounting costs. This is exactly where most sellers fall into the "revenue is growing but no money is left" trap. For a seller who grows out of the exemption, the real skill becomes seeing each order's true deductions and tracking net profit per product.

This is where Verimle comes in: once you connect your marketplace sales, it reads each order's commission, shipping, withholding, and other deductions from the payout breakdown, derives net profit by product and store, and alerts you when a deduction is larger than expected. You may not need this during the exempt phase; but once you grow and become a taxpayer, this tracking becomes your most practical lever for not losing sight of profit.

Frequently asked questions

Is the tradesperson exemption really "tax-free"?

No, technically it is not tax-free. You file no annual return, but a 4% (2% with employees) withholding is taken at source from your sales, and that is your final income tax. The phrase "tax-free online selling" is used for easy explanation; the accurate phrasing is "return-free, taxed by withholding."

Do I qualify if I buy finished goods and resell them?

No. The tradesperson exemption (GVK 9/10) is for products you make yourself. Buying wholesale to resell, importing, and dropshipping are commercial income and require taxpayer status (sole proprietorship or company). Misframing this distinction can lead to a penalized assessment later; if unsure, ask your accountant.

What happens if I exceed the revenue ceiling?

Starting from the year after you exceed it, the exemption falls away and you become a regular taxpayer. This is not a penalty situation — it is a natural result of growth; but you need to plan for it in time. Confirm the current ceiling figure from that year's communiqué.

Can I sell without the certificate?

For the exemption to work correctly and the correct withholding to be applied, you need the exemption certificate and a commercial bank account. Selling without the certificate means both violating the conditions and the intermediaries being unable to recognize you as exempt. The right order is to get the certificate first.

Summary

Home-based e-commerce tax exemption (the GVK 9/10 tradesperson exemption) is a return-free, low-burden, legal way to start for people who sell products they make themselves online. The conditions are clear: it must be your own production, you must collect through a commercial bank account, a 4% (2% with employees) withholding is taken from your sales, and you formalize it with the exemption certificate. Although the 2026 revenue ceiling is in the region of roughly 1,900,000 TL, verify the exact figure and the whole process with your accountant and the Revenue Administration. The day your business grows out of the exemption, the game turns to deduction and profit tracking — meet that threshold with a good sole proprietorship vs. limited company decision and solid profit tracking.

Official source and verification: The conditions of the tradesperson exemption (home-based e-commerce tax exemption), the revenue (hasılat) limit, and the application process change with the Income Tax Law and its related communiqués and differ according to each person's own situation; the exemption ceiling, in turn, is updated anew each year. This article is general information; it does not replace the official legislation or an accountant's opinion and is not binding tax advice. Verify whether you qualify for the exemption, the current ceiling figure for the year you are in, and the exemption certificate process with your own accountant (SMMM) and from an official source — the Revenue Administration. To try the withholding logic with your own numbers, you can use the e-commerce withholding tax calculator. This guide was reviewed on 18 July 2026.