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.
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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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