Tax Exemption and Withholding Rules for Social Media Content Creators

Income tax exemptions and withholding rates for content creators earning money through social media have become clear. Those who remain below the exemption limit set at 5 million 300 thousand liras for the year 2026 pay a 15 percent withholding tax, while those exceeding this limit are subject to the standard income tax tariff.

2026 Exemption Limit and Conditions

The income of content creators earning money through social media posts is exempt from income tax up to the amount located in the fourth income bracket of the tax tariff. This limit is applied as 5 million 300 thousand liras for the year 2026.

Bank Account Requirement

To benefit from the exemption, opening an account in banks established in Turkey and collecting all generated income through this account is required. Social content creators open their bank accounts with exemption documents they will obtain from tax offices.

Types of Income Within the Scope

Within the scope of social content creation, advertising revenues, sponsorship revenues, donations, gifts, tips, and subscription revenues obtained over the internet can also be evaluated within the scope of the exemption.

Withholding Deduction and Exceeding the Limit

Influencers who remain below the annual exemption limit pay a 15 percent withholding tax on their income. Banks make this deduction from the accounts opened on behalf of content creators, declare it, and the amount is deducted as final tax.

Standard Tariff Application

Content creators whose annual revenue exceeds the designated limit are taxed according to the standard tariff. Content creators pay income tax ranging from 15 percent to 40 percent for the income exceeding the limit.