Can I Claim Pazarlama ve Reklam Giderleri (Marketing and Advertising) as a Business Expense in Turkey?
Yes — advertising and marketing expenses are fully deductible business expenses. This includes digital advertising (Google, Meta, LinkedIn), traditional media, trade fair costs, and promotional materials. Hospitality and entertainment costs (eğlence ve ağırlama) are limited to 0.5% of net sales per year.
What GIB (Gelir Idaresi Baskanligi) says
Gelir Vergisi Kanunu Article 40/1 (general commercial expenses). GVK Article 41/5 limits entertainment/hospitality to 0.5% of net sales (of the same accounting year). Pure advertising spend has no cap. Sponsorship costs are treated as donations — deductible up to 5% of pre-donation profit.
When you can claim
- Google, Meta, LinkedIn, and other digital advertising platform invoices — 100% deductible (note: foreign platform invoices trigger 15% KDV responsibility under reverse charge)
- Agency fees for creative, media buying, SEO, and content marketing
- Trade fair and exhibition booth costs
- Promotional merchandise (branded pens, bags, calendars) — if cost is below TRY 2,200 per item, treated as promotional expense; above this threshold, treated as gift and subject to limits
- Website design, development, and hosting costs
- Client entertainment within the 0.5% of net sales limit: restaurant meals, corporate events
When you cannot claim
- Entertainment costs above 0.5% of net sales — the excess is non-deductible (Kanunen Kabul Edilmeyen Gider, KKEG)
- Sponsorship payments to sports clubs, charitable foundations above 5% of pre-donation profit — excess treated as non-deductible
- Personal entertainment without a business context
- Gifts above TRY 2,200 per recipient per year
Good to know
Pro tip: Foreign digital advertising invoices (Google Ads, Meta Ads) do not include Turkish KDV — you must self-account for 20% KDV via the reverse charge mechanism on your monthly KDV declaration. You can simultaneously claim this as input KDV (indirilecek KDV), so it is typically KDV-neutral, but the declaration step is mandatory and often missed by small businesses.
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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