Can I Claim Ekipman ve Bilgisayar Giderleri (Equipment and Computer Expenses) as a Business Expense in Turkey?
Yes — computers, servers, office equipment, and business machinery are deductible via Amortisman (depreciation) over their prescribed useful lives. Assets costing below TRY 6,900 (2025 threshold) can be expensed in full in the year of purchase. IT equipment is typically depreciated over 4 years (25% straight-line).
What GIB (Gelir Idaresi Baskanligi) says
Vergi Usul Kanunu Articles 313-321 (Amortisman). GIB General Communique on Useful Lives. The TRY 6,900 immediate-expensing threshold (doğrudan gider yazılabilir amortisman sınırı) is adjusted annually by the revenue revaluation coefficient (yeniden değerleme oranı).
When you can claim
- Laptop, desktop, monitor: depreciated over 4 years (25%/year) if over TRY 6,900; immediately expensed if below
- Servers, network equipment, routers: 4-year depreciation (25%)
- Printers, scanners, photocopiers: 4-year or 5-year depreciation depending on type
- Software (purchased licence): 4-year depreciation; subscription-based software (SaaS) expensed monthly as incurred
- Phone systems and mobile handsets used for business
- Industrial machinery, production equipment: 10-year standard rate, may be accelerated with investment incentive certificate
When you cannot claim
- Personal devices used only for private purposes
- Equipment purchased for investment purposes (not for operational business use)
- Assets that are not recorded in the fixed asset register (Demirbaş Defteri) — undocumented assets cannot support a depreciation claim
Good to know
Pro tip: Keep all purchase invoices and enter assets in your Demirbaş Defteri (fixed asset register) immediately on acquisition. The tax inspector expects the register to reconcile with balance sheet fixed assets. SaaS software subscriptions are immediately deductible as service costs — there is no capitalisation or depreciation requirement for cloud-based tools, which makes them more tax-efficient than perpetual licences for Turkish businesses.
Stop guessing what you can claim in Turkey
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