Art. 20/B of the Turkish Income Tax Act can relieve social media creators and app developers if their income runs through a Turkish bank account opened for that purpose.
On qualifying inflows the bank generally withholds a flat-rate withholding tax. Whether the model covers all of a creator's income depends on the specific revenue mix.
Sponsorship, affiliate, platform payouts, coaching and own products have to be assessed separately. This is exactly where it is decided whether 7338 alone is enough or has to be combined with other models.
What is Art. 20/B about?
The model is aimed at people who earn income from social media content or from apps for mobile devices. The basic idea is simple: qualifying income is received through a dedicated Turkish bank account, the bank remits the withholding tax, and the tax treatment becomes considerably more standardised.
But this is not a free pass for every kind of online income. What matters is the certificate, the account, the type of income, the thresholds and the question of whether the person is classified correctly for tax purposes in Türkiye.
- An exemption certificate from the Turkish tax office is usually required in advance.
- The income has to run through the bank account opened for this purpose.
- The flat bank deduction only replaces further obligations if all requirements are met.
Which income streams have to be separated?
Creators rarely have just one source of income. YouTube AdSense, TikTok Creator Fund, Instagram brand deals, affiliate links, Patreon, Twitch, coaching, digital products and their own agency services can be treated differently for tax purposes.
A common mistake is to treat all income as platform income across the board. A workable setup needs a matrix per revenue source: who pays? Where is the client based? What is being paid for? Is the payment a platform distribution, an advertising service, a licence, consulting or a product sale?
The more cleanly the revenue streams are separated, the lower the risk that a later audit rejects part of the model.
When is 7338 not enough?
If a creator builds up substantial international sponsorship income, own product sales or an operating media agency, the pure special-account model can be too narrow. It is then assessed whether a company, a service export model, a creator relocation setup or a different tax model makes more sense.
The German side stays important too: exit, residency, shareholdings, permanent establishment risks and withholding tax questions have to be coordinated with German specialist advisers before implementation.
How it works in practice
In practice the setup does not start with opening the account but with the revenue analysis. Only once the income types and the residence plan are clearly set out can you decide whether the special account really is the right entry point.
- Sort the last 12 months of income by platform, client and type of service.
- Check Turkish tax residency, the ikamet plan and German exit risks.
- Prepare the İstisna certificate and the bank account.
- Switch the payment routes and document bookkeeping and reporting.
Practical checklist
- Export platform reports
- Collect sponsorship contracts
- Report affiliate and product revenue separately
- Prepare the German exit and residency check
- Open the Turkish special account only after the model decision
Sources & data status
As of: 2026-06-28. Sources provide editorial orientation, not conclusive advice on an individual case.