What Is a Tax Exemption Certificate? Who Is Eligible and How Can You Apply?

 

     A tax exemption certificate is an official document proving that individuals engaged in certain types of activities are eligible for income tax exemption. To qualify for this certificate, applicants must meet specific conditions that vary depending on the type of activity and the sales channels used.

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• The tradesperson tax exemption does not mean exemption from all taxes; it applies specifically to income tax.

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• For individuals who sell exclusively online, the provisions of Income Tax Law (GVK) Article 9/10 apply. Those who also use other sales channels are assessed under Article 9/6.

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• In 2026, the annual revenue threshold under GVK 9/10 is TRY 1,900,000. Under GVK 9/6, the threshold for online sales is TRY 396,360.

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• Individuals operating under GVK 9/10 must obtain a Tradesperson Tax Exemption Certificate and use a commercial bank account for collecting sales payments.

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• The certificate is valid for three years. If the activity continues, a new application must be submitted when the validity period expires.

 

     A tax exemption certificate is an official document issued by the tax office to individuals carrying out small-scale activities covered by Article 9 of the Income Tax Law (GVK), confirming that their income is exempt from income tax. For people who sell products they make at home online, mobile sellers, and those who want to enter the business world on a small scale, tax exemption provides a legal way to earn income without keeping accounting books or filing tax returns.

 

 

Which Tax Exemption Threshold Applies to You in 2026?

 

     

     The applicable threshold depends on how you sell your products. In 2026, if you sell your products exclusively online, you can benefit from the exemption for annual revenue of up to TRY 1,900,000. However, if you also sell at markets, fairs, or similar locations, the threshold applicable to your online sales is TRY 396,360. This amount is approximately one-fifth of the threshold available to those who sell exclusively online.

 

     This guide explains which category you fall into, how to apply for the tax exemption certificate step by step through e-Government, and what may happen if you exceed the applicable threshold.

 

 

What Does Tax Exemption Mean? What Is the Certificate Used For?

 

     

     Tax exemption means that income generated from certain small-scale activities listed under Article 9 of the GVK is excluded from income tax. The tax exemption certificate is the official document issued by the tax office to demonstrate that an individual qualifies for this exemption.

 

Certificate holders are not required to maintain accounting books or file income tax returns. The certificate is valid for three years and can be obtained free of charge.

 

     However, an important distinction should be made: this exemption does not cover all taxes. In other words, holding the certificate does not mean that the individual is exempt from every type of tax. For example, withholding tax deducted at source by a taxpayer or a bank making a payment to you may fall outside the scope of this exemption. The GVK explicitly states that the tradesperson exemption does not cover taxes withheld under Article 94.

 

 

Is a Tradesperson Tax Exemption Certificate the Same as a Tax Exemption Certificate?

 

     

     Those searching for "What is a tradesperson tax exemption certificate?" are essentially referring to the same document. Different expressions used in various sources describe the same certificate:

 

 

Expression Used	Where You May Encounter It	Same Certificate?
Tradesperson Tax Exemption Certificate	Official legislation and GİB	Yes
Tradesperson exemption certificate	Everyday use and banks	Yes
Tradesperson exemption document	Older legislation and some guides	Yes
Tax exemption certificate	Online searches and blogs	Yes

 

     

Those who want to learn more about the exemption system itself, including who qualifies and under what conditions, can also review information on the tradesperson exemption. This guide focuses specifically on the certificate and the application process.

 

 

What Are the Benefits of a Tax Exemption Certificate?

 

   

      The certificate demonstrates that your activity is not unregistered but is carried out within an exemption framework recognized by law. In practice, it provides several benefits:

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• Provides legal protection: During an inspection or tax office review, you can present the certificate to demonstrate that your activity falls within the exemption scope.

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• Enables a commercial bank account: Individuals selling online under GVK 9/10 must have the certificate in order to open the commercial bank account required for collecting sales payments.

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• Can be used for e-commerce platforms: Many marketplaces and e-commerce platforms may request a tax exemption certificate when registering individual sellers. Requirements vary depending on the platform.

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• Eliminates certain obligations: Individuals covered by the exemption are not required to keep accounting books, file tax returns, or register with a tradespeople's chamber.

 

 

Who Can Obtain a Tax Exemption Certificate?

 

     

The activities covered by the tradesperson tax exemption are listed under 11 separate categories in the first paragraph of Article 9 of the GVK:

 

 

Category	Activity	Example
9/1	Retail trade carried out without using a motor vehicle, as a mobile seller or without opening a workplace	Street vendor (excluding clothing, valuables, and food sales involving market monitoring)
9/2	Small-scale artisans providing services directly to consumers without opening a workplace and working as mobile operators	Locksmith, shoe shiner, shoe repairer, porter
9/3	Performing craft-related activities as a mobile worker in villages	Mobile repairer working in villages
9/4	Operating small non-motorized marine vessels or transporting goods using animals or a single-animal cart	Transportation by horse-drawn cart
9/5	Farmers occasionally providing paid transportation using agricultural vehicles	Farmer occasionally transporting goods with a tractor
9/6	Selling products manufactured at home without motorized power or outside employees, either without opening a workplace or through the internet	Hand knitting, lacework, tarhana, noodles, mantı
9/7	Collecting and selling scrap door-to-door without opening a workplace	Collector of paper, plastic, or metal scrap
9/8	Producing and selling traditional or endangered handicrafts made by the seller	Tile work, copperwork, hand weaving, felt making
9/9	Selling surplus electricity generated by a solar power system installed on the roof or exterior of a residence	A single generation facility with installed capacity up to 50 kW
9/10	Selling products manufactured at home without using industrial machinery exclusively through the internet	Selling homemade jam on Instagram or ceramics through a marketplace
9/11	Activities considered similar to the above by the relevant Ministry	—

 

 

Can Housewives Benefit from the Tax Exemption?

 

 

          The application process for housewives is no different from that of other applicants. If they sell products made at home, such as food, knitted goods, or soap, they can apply under GVK 9/6 or GVK 9/10 depending on the sales channels they use. No additional document is required specifically for housewives.

 

 

Who Cannot Benefit from the Tax Exemption?

 

   

      Individuals who purchase products manufactured by someone else and resell them, including those engaged in buy-and-sell activities or dropshipping, do not qualify. The exemption is also unavailable to individuals who open a workplace, use industrial machinery, or are registered with a tradespeople's or chamber of commerce.

 

     Individuals subject to income tax under the actual taxation method and those who carry out their activities dependently on income or corporate taxpayers are also excluded from the exemption.

 

 

What Are the Tax Exemption Requirements for 2026?

 

 

          The requirements for tax exemption can be divided into two main groups. The first consists of general conditions applicable to everyone, while the second includes limits that vary depending on the relevant activity category. The requirements for obtaining a tradesperson exemption certificate follow the same framework.

 

General requirements checklist

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• Do not open a workplace; do not use a shop, workshop, or warehouse outside the home

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•  Do not be registered with a tradespeople's chamber or chamber of commerce

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•  Do not be subject to actual taxation due to another business activity

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•  Do not work dependently for another taxpayer

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•  Keep documents related to purchases and expenses

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• Do not exceed the annual revenue threshold

 

 

 

Differences Between GVK 9/6 and GVK 9/10

 

 

Criterion	GVK 9/6 (online + traditional sales)	GVK 9/10 (online only)
Annual revenue threshold	TRY 396,360 for online sales only (2026 annual gross minimum wage); no monetary limit for market/fair sales	TRY 1,900,000 for all sales
Commercial bank account	Not mandatory	Mandatory
Bank withholding	None	4% (2% if employees are employed)
Employing workers	No, outside workers cannot be employed	Possible
Certificate	Issued by the tax office upon request	Mandatory and a prerequisite for opening the bank account

 

 

        These thresholds may be updated each year. The TRY 1,900,000 threshold under GVK 9/10 was established by Income Tax General Communiqué No. 332, published in the Official Gazette on December 31, 2025.

 

For GVK 9/6, the law requires only that annual online sales do not exceed the annual gross minimum wage. There is no separate monetary threshold for sales made at markets, fairs, or similar events.

 

     The two exemption regimes cannot be used simultaneously during the same calendar year. One of the most common mistakes is to use the TRY 1,900,000 threshold even though the activity actually falls under GVK 9/6.

 

 

The 3 Most Common Mistakes Seen in Practice

 

         

           Selling both online and at markets while relying on the higher GVK 9/10 threshold.

 

            Purchasing products from someone else and selling them under the exemption by claiming that they were packaged at home.

 

            Checking total revenue only at the end of the year and realizing months later that the applicable threshold has been exceeded.

 

 

How to Obtain a Tax Exemption Certificate: Step-by-Step Application

 

     

     The most practical way to apply for a tax exemption certificate is online through the Digital Tax Office. After logging in with an e-Government password, applicants complete the Tradesperson Tax Exemption Request Petition, specify their type of activity, and submit the application.

 

Once the tax office approves the application, the certificate can be downloaded through the system. The application is free of charge, and no additional documents are required apart from identification information.

 

 

Online application steps

             

Visit the Digital Tax Office and log in using your e-Government credentials.

 

Open the Petitions / Start Transaction section.

           

  Select Tradesperson Tax Exemption Request Petition.

           

      Check your identification and contact details. Then select your activity type, such as online sales under GVK 9/10, and enter information about the platform or address where you will sell your products.

 

1. Submit the petition electronically and save the application number.

2. Once the application is approved, download the certificate as a PDF from the same system.

 

 

Can Tax-Exempt Sellers Issue Invoices?

 

   

      No. A tax-exempt tradesperson cannot issue an invoice. If the buyer of a product or service is a taxpayer—for example, if a café purchases cookies from you—the buyer issues an expense voucher under Article 234 of the Tax Procedure Law (VUK).

 

The expense voucher includes information such as the seller's name, the product sold, and the transaction amount. One copy is provided to the seller.

 

     The buyer may also have a withholding tax obligation. Under Article 94 of the GVK, a taxpayer purchasing goods or services from a tax-exempt tradesperson may be required to withhold tax from the payment. The applicable rate varies depending on the nature of the goods or services.

 

      However, for sales falling under GVK 9/10, withholding is already carried out by the bank. Therefore, the law explicitly provides that an additional withholding under Article 94 will not be applied to the same revenue. This prevents the same income from being taxed twice.

 

The e-commerce withholding tax applied by marketplaces to sellers is a separate regulation. Individuals benefiting from the tradesperson exemption are outside the scope of this application.

 

 

Other Documents That May Be Confused with a Tax Exemption Certificate

 

 

Document	What It Shows	Where It Is Obtained
Tradesperson Tax Exemption Certificate	That you are exempt from income tax under GVK 9	Digital Tax Office / tax office
Taxpayer Registration Letter	Whether you are registered as a taxpayer and your taxpayer information	e-Government
Tax Certificate	That you are a taxpayer and the declared tax base	Digital Tax Office
Tax exemption for associations/foundations	The institution's exemption status for certain taxes	Presidential decision / relevant authority
Exempt invoice	Not a certificate; shows that a specific transaction is exempt from VAT	Issued by the taxpayer

 

 

Tax Exemption Certificate: Key Takeaways

 

     A tax exemption certificate is an important document that enables small-scale production and sales activities to be carried out legally while benefiting from income tax exemption.

 

In summary:

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• Who can benefit? Individuals who produce and sell goods from home, mobile sellers, and those carrying out other activities listed under Article 9 of the GVK.

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• What are the 2026 thresholds? TRY 1,900,000 for those selling exclusively online; TRY 396,360 for online sales when traditional sales channels are also used.

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• How do you apply? Applications can be submitted free of charge through the Digital Tax Office using e-Government credentials.