What is Artisan Exemption?
Artisan exemption is a regulation that exempts individuals engaged in small-scale production and sales from income tax, provided they meet certain conditions. Under Article 9 of the Income Tax Law, makers who produce handmade items at home and sell them online can benefit from this exemption.
2026 Limits
- Online sellers: 1,900,000 TL annually
- Both online and physical sales: 950,000 TL annually
If you only sell online (Shopier, Etsy, your own website, etc.), you can benefit from tax exemption up to 1,900,000 TL annually.
Application Process (Step-by-Step)
Step 1: Application via e-Devlet
- Log in to e-Devlet
- Search for 'Artisan Tax Exemption Application'
- You will be directed to the Revenue Administration page
- Fill out the application form:
- Your Turkish ID Number (T.C. Kimlik No)
- Your contact information
- The address where you produce
- List of products you produce (3D printed items)
Step 2: Application to the Tax Office (Alternative)
You can also apply by visiting the tax office associated with your residence, in addition to e-Devlet. Required documents:
- Photocopy of your ID card
- Proof of residence (can be obtained from e-Devlet)
- Address of the place where you produce
- List of products you produce with photos
Step 3: On-Site Inspection
After your application, the tax office may conduct an inspection at your production site. This inspection will:
- Confirm that you produce at home
- Verify that you produce yourself without employing workers
- Confirm that your production capacity is within the exemption limits
Step 4: Artisan Exemption Certificate
Upon approval of your application, you will receive an 'Artisan Exemption Certificate'. With this certificate:
- You can open a bank account
- You can conduct official sales
- You do not need to issue invoices (the exemption certificate is sufficient)
Opening a Bank Account
After obtaining your exemption certificate, you can open an artisan account at one of the following banks:
| Bank | Account Type | Advantages |
|---|---|---|
| Ziraat Bankası | Esnaf Kart | Commission-free EFT/Wire Transfer, low transaction fees |
| İş Bankası | Esnafım Paketi | Maximum Esnaf card, installment options |
| QNB Finansbank | Esnaf Bankacılığı | CardFinans Esnaf, mobile application |
| VakıfBank | Esnaf Destek Paketi | Low-interest loan opportunities |
Selling with Shopier
Shopier is one of the most widely used e-commerce platforms in Turkey. Using Shopier with artisan exemption:
Commission Rates (2026)
| Monthly Sales | Total Deduction | Description |
|---|---|---|
| Below 15,000 TL | ~5% | Commission + payment infrastructure |
| Above 15,000 TL | ~3% | Volume discount applied |
Shopier Advantages
- ✅ No obligation to issue invoices
- ✅ Payment infrastructure ready
- ✅ Cargo integration available
- ✅ You can upload your exemption certificate to the system
- ✅ Automatic stock tracking
Things to Consider
- 🚫 Do not employ workers: The exemption requires sole production
- 📊 Do not exceed limits: If you exceed the limit, the exemption will be canceled and you will become a taxpayer
- 📝 Keep records: Keep records of all your sales (Sh