Are income-tax withholding and VAT withholding the same?

No. Income-tax withholding is under GVK Art. 94. VAT withholding is a partial VAT mechanism. This tool shows them separately.

Which ads use the 15% rate?

Only online advertising under GVK 94. Other advertising/design/creative professional work uses the general 20% rule.

What does the GVK Art. 18 option mean?

Only works that meet Article 18 conditions. The tool does not verify eligibility; the choice is your declaration.

Is stamp duty calculated?

No. This version does not calculate stamp duty and does not promise it in features.

Is the result an official receipt?

No. It is an informational estimate, not an e-SMM, tax return or audit decision.

Freelance Receipt Calculator 2026 Turkey

Gross-net estimate separating GVK 94 income-tax withholding from VAT and VAT withholding. Not an official receipt or return.

The amount is read as gross or net according to your mode. Results separate income-tax withholding, VAT, any VAT withholding and the amount you collect; not an official receipt.

Input parameters

Calculation directionGross-to-net: enter receipt gross and deduct withholdings. Net-to-gross: back-solve gross from the net you want to collect.Gross professional feeAmount is receipt gross or net collection depending on mode. VAT is applied separately unless you mark exemption.Income-tax withholding categoryGVK Art. 18 is a user declaration; this tool does not verify legal eligibility. Offline ads/design fall under general professional (20%).VAT statusThe tool does not verify exemption conditions. Exemption is not the same as a zero-rate supply; documentation remains your responsibility.VAT rateVAT withholding (separate tax)Separate from income-tax withholding. General professional work is not auto-set to 5/10. For complex cases use the VAT withholding tool. Open VAT withholding calculatorTransaction date

Results

Gross professional fee: 10,000.00
Income-tax withholding: 2,000.00
Amount after income-tax withholding: 8,000.00
Calculated VAT: 2,000.00
VAT withholding: 0.00
Amount to collect: 10,000.00
Income tax the payer remits to the tax office: 2,000.00
VAT withholding the payer remits to the tax office: 0.00
Payer total cost: 12,000.00
Withholding rate source: GVK 94 — general professional 20%

Income-tax withholding and VAT withholding are different taxes; one does not replace the other.

This calculation is based on Turkish tax rules; rates do not apply to other countries. Your exemption or withholding choice is not a legal approval.

Lump-sum or actual expense deductions are outside this receipt estimate; they belong in the annual return.

Frequently asked questions

Official sources

Verify rates and thresholds from the primary sources below. Sources relate to Turkish tax rules.

GİB — GVK 94 withholding rates
Professional withholding rates (20% / 17% / online ads 15%).
GİB — 2026 Self-Employment Income guide
2026 SMM withholding narrative and examples.
VAT General Application Communiqué
Partial VAT withholding service and buyer rules.
VUK General Communiqué No. 588
2026 VAT-inclusive TRY 12,000 threshold.

Sources reviewed on 18 September 2026.

Legal Disclaimer

Calculation tools are for informational and preliminary calculation purposes only. Legislative changes may not be reflected immediately in the calculation tools available on the site. They are not binding in official declarations or legal proceedings. They do not replace financial consultancy or legal advice. For definitive results, you can contact me. ozcankutlu.com cannot be held responsible for damages arising from calculation errors or legislative changes.