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The income tax exemption for social content creators is regulated under Article Mükerrer 20/B of Income Tax Law No. 193. The system requires that income earned through social network providers be taxed via withholding at a bank.
Legal Basis
The income tax exemption for social content creators is regulated under Article Mükerrer 20/B of Income Tax Law No. 193. The principles of application have been determined by the relevant general communiqués published by the Revenue Administration.
The regulation is based on taxing certain earnings obtained by real persons producing content through social network providers via withholding (stoppage) through a bank.
Scope
The exemption is only valid for real persons who are income tax taxpayers.
Activities covered by the scope:
- Content production on social media platforms
- Video content production
- Live stream activities
- Digital content monetization
- Platform-based advertising revenues
Corporate tax taxpayers and legal entities are not covered by this exemption.
Revenues Covered by the Exemption
Revenues evaluated under GVK Mükerrer 20/B:
- Advertising revenues earned through social network providers
- Platform revenue sharing payments
- Sponsored content revenues
- Subscription revenues
- Live stream revenues and virtual gift payments
- Platform-based donation and support payments
- Sales partnership (affiliate) revenues
The fundamental requirement is that the income be earned through a social network provider.
Exemption Conditions
Bank Account Requirement
To benefit from the exemption, it is mandatory to open a “social content creator exemption account” at banks established in Turkey.
Collection Condition
All income earned within the scope of social content creation must be collected only through this bank account.
Withholding Application
Banks are obligated to withhold income tax at the rate determined under the Income Tax Law on payments coming to these accounts.
Withholding Rate
The income tax withholding rate applicable under GVK Mükerrer 20/B is 15%.
This withholding is made at the source by the bank and transferred to the tax office.
2026 Revenue Limit
As of 2026, the annual revenue upper limit for the social content creator exemption is applied as 5,300,000 TL.
If this limit is exceeded, the situation regarding the application of the exemption is evaluated within the framework of the Income Tax Law provisions, and the earnings for the relevant year may be subject to general taxation provisions.
Declaration Obligation
If the exemption conditions are met and the income is collected through a bank and subjected to withholding, an annual income tax return is not filed for social content creator earnings.
However, if the taxpayer has income outside the exemption, these incomes are separately subject to declaration under the relevant legislation.
Value Added Tax (VAT)
The VAT obligation is separately evaluated under Value Added Tax Law No. 3065 depending on the nature of the transaction.
Earnings obtained through social network providers and service contracts concluded directly with brands or agencies may have different tax characteristics, and the VAT application is determined according to the specific case.
Social Security (Bağ-Kur) Obligation
The social content creator exemption relates only to income tax application and does not affect obligations under social security legislation.
Insured status under Social Insurance and General Health Insurance Law No. 5510 is evaluated based on the person’s:
- 4/A (employment under a service contract)
- 4/B (self-employment)
- other insured status situations
For persons who do not have insured employment under 4/A with any employer and who earn income on their own behalf, 4/B (Bağ-Kur) insurance obligation may arise, and an obligation to pay premiums to the Social Security Institution may arise in this context. For those working as insured under 4/A, social security status is separately evaluated according to the existing insurance status.
Implementation Steps
- Registration in the exemption scope at the tax office
- Opening an exemption account at a bank operating in Turkey
- Defining bank account information to platforms
- Collecting income only through this account
- Tracking the 15% withholding made by the bank
- Monitoring the annual revenue limit
Conclusion
The social content creator tax exemption regulated under GVK Mükerrer 20/B is a special taxation regime based on taxing income earned through social network providers via withholding through a bank. Within the framework of the 5,300,000 TL revenue limit set for 2026 and the 15% withholding rate, the system eliminates the annual declaration obligation when certain conditions are met. However, the exemption relates only to income tax application; VAT and social security obligations are separately evaluated.
