Legal Tools and Document Checklists
Use practical document, deadline and remote-instruction checklists before requesting an assessment of a legal matter in Turkey.
These practical checklists help international clients organise documents before contacting the office. They are informational and do not calculate a final deadline or legal entitlement.
Document preparation checklist
Prepare a clear timeline, contracts, invoices, payment records, court or enforcement documents, correspondence and the identity details of the parties.
Remote instruction checklist
State where you are located, whether an original document is available and whether notarisation, apostille, sworn translation or a power of attorney may be required.
Urgent deadline check
If a notice, judgment, payment order, detention or removal decision has been served, include the exact service date. Do not rely on this page to calculate a procedural deadline.
Legal tools and directories
Access all 45 Turkish-law calculators and file tools, the complete 81-province courthouse directory and the court or prison telephone directory without leaving the English section.
Open this section
All legal calculators and practical tools
The complete set available in Turkish is listed here in English: 45 calculation, deadline, document and file tools.
All legal calculators and practical tools
The complete set available in Turkish is listed here in English: 45 calculation, deadline, document and file tools.
Tax
Self-Employment Receipt Calculator
This tool uses the working calculation module maintained for Turkish law. Results are indicative; current rates, limits, dates and file-specific facts must be verified.
Self-employment receipt calculation
Calculate the items for self-employment receipts based on gross wage, VAT included amount, or net collection. View withholding tax, VAT, and VAT withholding separately if applicable.
How is a self-employment receipt calculated?
In a self-employment receipt, the service fee constitutes the tax base. VAT is calculated on this tax base. If the paying party is responsible for withholding tax in accordance with Article 94 of the Income Tax Law, the withholding tax is also calculated on the gross service fee excluding VAT. In a transaction where VAT withholding is applicable, the buyer withholds the calculated VAT up to the selected rate.
Net collection = Gross service fee + VAT − income tax withholding − VAT withholdingThis is the amount of professional service excluding VAT; it forms the basis of withholding tax and VAT calculations.
In receipts issued to recipients obligated to make deductions, the calculation is generally based on the gross amount.
VAT is added to the service fee; if there is partial withholding, a portion of the calculated VAT is declared by the buyer.
2026 Self-Employment Receipt Rates
| Item | Default on Vehicle | Calculation Base |
|---|---|---|
| Income tax withholding tax | %20 | Gross service fee excluding VAT |
| VAT | 20% general rate | Gross service fee excluding VAT |
| VAT withholding on legal services | 5/10 if applicable | Calculated VAT |
| VAT withholding in consulting services | 9/10 if applicable | Calculated VAT |
Withholding tax and VAT deduction are not automatically applied to each receipt. The recipient's responsibility for deduction, the nature of the service, exceptions, and current transaction limits must be evaluated separately.
Sample calculations
| Scenario | Gross | VAT | Withholding Tax | VAT Withholding | Net collection |
|---|---|---|---|---|---|
| 20% Withholding Tax, 20% VAT | 10,000 TL | 2,000 TL | 2,000 TL | No | 10,000 TL |
| Excluding withholding tax, 20% VAT | 10,000 TL | 2,000 TL | No | No | 12,000 TL |
| 20% withholding tax, 20% VAT, 5/10 withholding tax | 10,000 TL | 2,000 TL | 2,000 TL | 1,000 TL | 9,000 TL |
Difference in calculation from gross to net and net to gross
In gross-to-net calculation, the service fee excluding VAT is known; tax items are derived from this amount. In net-to-gross calculation, the amount of collection to be received by the professional is known, and the gross service fee is found through the reverse process. The "Amount including VAT" option separates the tax base excluding VAT from the total in the document; withholding tax and deduction are calculated after that.
Frequently asked questions
What is the withholding tax rate on a self-employment receipt?
The rate for general self-employment payments under Article 94 of the Income Tax Law is 20%. However, withholding tax may not be applied if the payer is not responsible for the deduction or if there is a special exception.
How is VAT calculated on a self-employment receipt?
VAT is generally calculated on the gross service fee excluding VAT using the relevant rate and added to the total on the receipt. While the general rate is 20%, service-specific rates or exceptions may exist.
Is VAT withholding applied to every legal service?
No. The nature of the service, whether the recipient is a designated recipient, and the applicable limits are evaluated together. The withholding tax rates may differ for some legal services and consultancy services that are in the nature of litigation and enforcement proceedings.
Does the calculation replace an accounting entry?
No. This tool is for informational and preliminary control purposes; current tax practices and financial advisor assessments should be taken into account when preparing e-SMM.