15% Tax Regulation for Influencers on Promotional Meals and Gifts

Taxation on Promotional Benefits A new regulation introduced by the Ministry of Trade and the Ministry of Treasury and Finance brings free meals provided during venue promotions and gifts received from brands under the scope of taxation.
This move aims to formalize the non-monetary benefits influencers receive in exchange for content creation.
Exemption Certificate Account System The new system provides a simplified tax payment process for content creators without the requirement to establish a formal company or issue invoices.
Under this framework, influencers will collect their earnings from platforms such as YouTube and X, as well as promotional fees, in a specialized bank account linked to an "exemption certificate." The bank will automatically deduct a 15% tax from the amounts deposited into this account.
The remaining 85% will be available to the content creator as net income.
Social Security and Bağ-Kur Obligations The regulation also addresses social security rights alongside tax obligations.
Content creators who are not already insured through another institution will be automatically enrolled in the Bağ-Kur (self-employed social security) system upon opening an exemption-certified account and becoming a taxpayer.
To benefit from social security rights, creators under this scope will be required to make monthly premium payments.