Self-Employment Receipt Calculator
Enter the gross fee on a self-employment receipt (serbest meslek makbuzu), the net fee or the amount you want to collect. Income tax withholding, VAT, any VAT withholding and what you collect are worked out for your client’s status.
- Gross fee (before VAT)50,000.00 ₺
- Income tax withholding rate20%
- Income tax withheld10,000.00 ₺
- Net fee40,000.00 ₺
- VAT rate20%
- VAT charged10,000.00 ₺
- Receipt total (with VAT)60,000.00 ₺
- Amount you collect50,000.00 ₺
- Paid by the client to the tax office10,000.00 ₺
Income tax withholding rates: GİB / Cumhurbaşkanlığı
VAT rates: GİB / Cumhurbaşkanlığı (CB kararı)
VAT withholding rates: GİB
How it is calculated
Lawyers, accountants, doctors, architects, engineers, consultants and other self-employed professionals issue a self-employment receipt (usually electronic) for every fee collected. Companies, bookkeeping businesses, other professionals and public bodies withhold income tax when paying; the professional credits it on advance tax and the yearly return. Professional services carry VAT; services to a client abroad and used abroad fall under the export exemption.
Stopaj = Brüt × stopaj oranı; KDV = Brüt × KDV oranı; Tahsil edilecek = Brüt − Stopaj + KDV − Tevkif edilen KDVIncome tax withholding is 20% (Income Tax Law art. 94/2-b); 17% for GVK 18 work such as writing, translating, painting or software. The standard VAT rate is 20%. VAT withholding applies only above ₺12,000 with VAT and only for the listed buyers; for consultancy, audit and design work designated buyers withhold 9/10 of the VAT.- Find the gross fee: from a net fee divide by 1 − the withholding rate; from the amount collected divide by 1 − withholding + VAT (− the VAT withheld).
- A client who is a withholding agent deducts the withholding rate of the gross fee.
- VAT is charged on the gross fee; withholding does not reduce it.
- A designated buyer pays part of the VAT itself when the service is on the withholding list.
- You collect the net fee plus VAT, less any VAT withheld.
Example
A lawyer billing a company ₺50,000 gross: ₺10,000 is withheld, ₺10,000 VAT added, and ₺50,000 reaches the account. Billed to a bank for consultancy, the bank withholds ₺9,000 of the ₺10,000 VAT and pays ₺41,000. For a ₺40,000 net fee the receipt shows 40,000 ÷ 0.80 = ₺50,000 gross.
Frequently asked questions
What is the withholding rate on a self-employment receipt?
20% on professional fees; 17% on GVK 18 copyright income (writing, translation, painting, music, software). An individual client withholds nothing.
Why does the client pay exactly the fee?
When the VAT rate (20%) equals the withholding rate (20%), the VAT added and the tax withheld cancel out and you collect the gross fee. With other rates (reduced VAT, exemption, VAT withholding) that no longer holds; the calculator handles each case.
When is VAT withheld?
Designated buyers (public bodies, banks, insurers, listed companies and so on) pay 9/10 of the VAT themselves on consultancy, audit, survey and design work. Nothing is withheld if the amount with VAT does not exceed ₺12,000. The buyer declares the withheld part on VAT return no. 2, you declare the rest on return no. 1.
What happens to the tax withheld?
The client pays it to the tax office on the withholding return. You credit it against quarterly advance tax and the yearly income tax; anything left over is refunded.
Is there VAT on a receipt to a client abroad?
A service done for a client abroad and used abroad counts as an export and is VAT-exempt; choose 0% VAT. A foreign client is not a Turkish withholding agent, so nothing is withheld either.