Is affiliate marketing legal in Turkey 2026? A clear guide

You share recipes on Instagram, your referral link generated ₺12,400 last month, and now your bank wants documentation. Affiliate marketing is fully legal in Turkey in 2026 — but the income tax rules deserve a careful read before you scale.

The legal frame: what GIB says

Turkey's Revenue Administration (GIB) classifies affiliate commissions as commercial income under Article 37 of Income Tax Law 193. If you receive more than three payments per year, the activity is presumed continuous and falls under taxable commerce.

For 2026, the simplified-regime threshold for individual affiliates is ₺88,000 gross per year. Below this, you avoid e-Arsiv invoicing and full bookkeeping; above it, you must register under the actual regime within 15 days.

A worked example from CPA Burak Bey

CPA Burak Bey, based in Kadikoy, Istanbul, walked through this case for a food blogger with 42,000 followers: gross commissions ₺74,500, deductible expenses ₺8,200 (hosting, camera, shipping), net ₺66,300. Simplified-regime annual tax came to ₺9,945 at roughly the 15% bracket — no e-Arsiv mandate, no monthly VAT filings.

BSMV (banking/insurance transaction tax) does not apply: affiliate payouts are service revenue, not financial services. VAT becomes mandatory at 20% only above the ₺88,000 ceiling.

Three steps before you scale

Whether you are at ₺5,000 or ₺50,000 monthly, these three actions protect you:

• Open a tax registration via Interactive Tax Office (gerçek kişi ticari kazanç category)
• Register for e-Arsiv portal — even if not mandatory, it lets you issue invoices to brands and deduct expenses
• Track monthly revenue in a spreadsheet; when you forecast crossing ₺88,000, file the regime-change form within 15 days

For foreign-platform USD/EUR payouts (Amazon, Booking, Awin), convert using the Central Bank effective sale rate on the payment date — this is the rate GIB will check during any audit.

FAQ

Can I skip the annual return if I'm under ₺88,000? No. You still file the March income return; the simplified regime only removes VAT and double-entry bookkeeping.

Do foreign platforms withhold Turkish tax? Not Turkish tax — but US platforms may withhold 30% under W-8BEN. Turkey's double-taxation treaties allow you to credit this against your Turkish liability.

Is a CPA required? Not legally for simplified regime, but indispensable once you cross to actual regime. Monthly fees typically run ₺800-₺2,500.

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