Generating Revenue from YouTube and Web Content: How Does the 20/B Exception in Türkiye Work?

The tax side for people who produce content on the internet in Türkiye is, "I earn money from YouTube, what should I do?" It may be more complex than the question. Therefore, this topic is powerful blog content in itself.

In the statements of the Revenue Administration dated 2026, it is stated that the earnings obtained from social content producers who share text, images, audio and video over the internet, as well as from some services such as individual courses, training, data processing/development and product promotion provided over the internet, may fall into the exemption within the scope of 20/B duplicate, if the conditions in the law are met.

GİB's current statements also state that in order to benefit from this exception, an account must be opened in banks established in Türkiye and the revenue related to these activities must be collected exclusively through this account; during transfer by the bank 15% income tax withholding.

But the critical point here is: Not every internet income automatically falls within the scope of 20/B. The nature of the activity, type of income, method of collection and other conditions are important. For example, a person's YouTube content, website services, and other business activities may not be subject to the same evaluation. The scope of different activities is also examined in the 2026 circulars of the Revenue Administration.

Therefore, a false statement such as “YouTube income is completely tax-free” should not be used in the blog post. More accurately, “income tax exemption may be applied under certain conditions”.

Initial cost: Depending on the type of content, there may be expenses such as telephone, computer, camera, microphone, software and internet.

Revenue: This may come from advertising, sponsorships, subscriptions, donations, product promotions and, where appropriate, other internet services. The number of views or subscribers alone does not guarantee a certain income.

Risks: Incorrect tax application, incomplete registration, mixing of income types and violation of platform rules.

Who is it not suitable for? It is risky for people who do not want to follow their tax and registration obligations or who intend to keep their internet income completely unregistered.