Can I Claim Mesleki Hizmet Giderleri (Professional Fees — Accountants, Lawyers) as a Business Expense in Turkey?
Yes — fees paid to licensed accountants (SMMM/YMM), lawyers, tax advisers, auditors, and other professional service providers are fully deductible business expenses. The paying company must withhold 20% Stopaj Vergisi on payments to individual professionals and report via the monthly Muhtasar Beyanname. Fees paid to professional firms (companies) are not subject to withholding.
What GIB (Gelir Idaresi Baskanligi) says
Gelir Vergisi Kanunu Article 40/1 (general business expenses) and Article 94/2-b (20% withholding on serbest meslek payments to individual professionals). The professional must issue a Serbest Meslek Makbuzu (professional receipt) for each payment received.
When you can claim
- Monthly accounting retainer (muhasebe tutma) to SMMM firm — fully deductible, no withholding if paid to a company
- Legal fees for contract drafting, dispute resolution, company registration
- Tax advisory fees for optimisation, incentive applications, transfer pricing documentation
- Audit fees for Bagimsiz Denetim — fully deductible (and mandatory for qualifying companies)
- Notary fees (Noterlik Ucretleri) for document authentication, company changes
- Management consulting fees from a licensed professional firm
When you cannot claim
- Fees for non-business legal matters (personal divorce, property purchase for personal use)
- Payments to unlicensed advisers without a valid invoice — cannot be evidenced as legitimate business expense
- Fines and penalties even if a professional manages the appeal process
Good to know
Pro tip: When paying an individual SMMM or lawyer (not their firm), withhold 20% Stopaj before paying. The accountant/lawyer issues you a Serbest Meslek Makbuzu; you keep the original. Common mistake: paying the full fee and forgetting to report the Stopaj in the Muhtasar Beyanname — this creates a liability for unpaid withholding tax plus interest.
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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