Can I Claim Ev Ofis Giderleri (Home Office Expenses) as a Business Expense in Turkey?
Partially deductible for sole traders and professionals using a dedicated workspace at home. Companies paying rent to owner-employees for home office use must do so via a documented rental agreement at arm's length. No blanket flat-rate deduction exists as in Germany or the UK — deductible costs must be directly attributable to the business portion of the premises.
What GIB (Gelir Idaresi Baskanligi) says
Gelir Vergisi Kanunu Article 40 (Ticari Kazanc deductions) and Article 68 (Serbest Meslek deductions). Expenses must be 'hayatın olağan akışına uygun' (consistent with normal business conduct) and documented. SMMM or YMM sign-off is typical for home-office claims.
When you can claim
- Sole trader or self-employed professional (SMMM, lawyer, consultant) using a clearly defined room exclusively for business — proportional rent (or imputed market rent), utilities, and broadband can be deducted based on floor-space ratio
- A Limited Sirketi renting part of the owner-director's home under a formal lease agreement at documented market rent — the company deducts rental expense; the owner-director declares rental income and pays 20% Stopaj Vergisi withheld by the company
- Dedicated broadband line used exclusively for business purposes — 100% deductible
- Purchase of desk, chair, monitor for home office — deductible via Amortisman if over TRY 6,900, or immediate expense if below threshold
When you cannot claim
- Shared living expenses (general electricity, heating bills covering the whole home) unless accurately pro-rated with documented methodology
- Mortgage interest or capital repayments on the owner's home — these are personal and not deductible for business purposes
- Home renovation or improvement costs not specifically creating a business workspace
- Any claim without underlying documentation (utility bills, floor-area calculation, lease agreement)
Good to know
Pro tip: For a sole trader or professional, draw up a floor-plan document showing the dedicated workspace area and calculate the floor-space percentage. Keep utility bills, internet invoices, and a photo of the workspace. For a Limited Sirketi, the formal lease agreement between the company and the owner-director must be genuine, at market rent, and the company must withhold and remit 20% Stopaj Vergisi each month on the rental payment.
Stop guessing what you can claim in Turkey
AccountsOS automatically categorises expenses with GIB (Gelir Idaresi Baskanligi)-aware rules and tells you exactly what is claimable.
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