Recently, e-commerce, which has become quite popular thanks to government incentives provided to e-commerce merchants, has made commercial activities carried out within the scope of e-export highly advantageous, as it saves individuals engaged in commercial activities from major expenses such as paying high rental costs. Among these incentives, tax exemption is the most important. In this article, we address the tax exemption that e-commerce merchants must absolutely benefit from.

What Is Tax Exemption?

According to tax laws, tax exemption refers to the situation in which a taxpayer or groups of taxpayers who are obliged to be taxed are subject to being excluded from taxation. Accordingly, taxpayers may be partially or completely exempt from tax.

To elaborate a bit more, according to the structure of standard tax laws, although they are required to pay tax, tax exemption is the exclusion of certain real persons, legal entities, or some professional groups from taxation partially or completely, temporarily or permanently, in line with the provisions stipulated by law, based on the decisions included in the tax law.

Conditions for E-Commerce Tax Exemption in 2024

In order for individuals and companies that carry out sales on e-commerce platforms and marketplaces to benefit from income tax exemption, the following conditions must definitely be met:

• Obtaining a tax-exempt artisan certificate
• Not using machines and tools with mass production capacity or industrial type
• Opening a commercial bank account and carrying out all collections through this account
• The person engaged in commercial activity must not have a physical workplace
• The total revenue at the end of the commercial activities carried out must not exceed 1,100,000 TL

In addition to the above items;

E-commerce merchants who sell products they produce in their homes via the internet are exempt from income tax.

In addition, if the company carrying out the commercial activity does not have employees, a 4% income tax withholding is applied; if it has employees, income tax withholding is applied at a rate of 2%.

To learn how to prepare an electronic commerce tax return, you can read our other content on our blog.

You can contact us to get detailed information about e-commerce tax exemption.