Company Formation
Can You Run a Business from Home in Türkiye? 2026 Guide
A scenario-based guide to tax registration, rent withholding, expense allocation, inspection, lease, building and municipal considerations for a home office.
Key takeaways
- A home address may be accepted for tax purposes without automatically satisfying lease, building, municipal or sector rules.
- A rented home used as a workplace requires a specific rent-withholding and contract review.
- An owner-occupied or rent-free family home does not automatically create withholding on a rent that is not actually paid.
- Commercial and professional income follow different expense rules.
- Stock, staff, signage and regular visitor or courier traffic increase the risk that a residential address is unsuitable.
Important information
This article provides general information and is not legal, tax or investment advice. The outcome depends on the facts, the parties and current legislation.
Short answer: often yes, but address registration is only one test
Software, design, consultancy and similar low-traffic work can often operate from a residence. Tax registration and the revenue administration's verification do not replace a review of the lease, building management plan, municipal licensing and sector permits.
The actual activity matters more than its website label. Manufacturing, stock, staff, signage or regular customer traffic may change the conclusion.
Three occupancy scenarios
| Home | Tax/rent issue | Evidence |
|---|---|---|
| Owned by the taxpayer | No actual rent; expense treatment depends on income type and business use | Title/use right and documented allocation |
| Rented from an individual | Business use can create rent withholding obligations | Lease, payment and withholding return |
| Family property used rent-free | No automatic withholding on a non-existent payment; deemed rental and expense issues still need review | Written permission and proof of use |
Expense allocation
Electricity, internet, heating and common charges should not be deducted mechanically in full when the home also serves a private purpose. Use a reasonable, consistent allocation supported by invoices and the actual work area. Professional-income rules under Income Tax Law article 68 and commercial-income rules under article 40 are not identical.
Pre-registration checklist
- Confirm the activity code and whether a licence or special premises is required
- Check the lease and obtain the owner's consent where needed
- Review the building management plan and actual visitor/stock pattern
- Document the workspace and occupancy right for verification
- Set the rent-withholding and expense-allocation method
- Plan a move trigger if the operation outgrows residential use
Frequently asked questions
Can I use my rented home as a business address?
Potentially, if the activity is suitable and the lease, landlord consent, building plan and municipal rules permit it.
Does every home office create rent withholding?
No. The contract, owner, payer and use matter. Rent paid by a business to an individual owner can create withholding and should be reviewed specifically.
Can I deduct all household expenses?
Normally not. Only a documented, reasonable part connected with the business should be considered.
Does a tax-office visit approve every aspect of home-office use?
No. Tax verification, municipal licensing, condominium rules, the lease and sector regulation are separate layers.
Can a foreign founder use a residential address?
It may be possible depending on the structure and activity, but the right to use the property, document format, bank expectations and licensing should be checked before registration.
Official sources
Legislation last reviewed: 1 August 2026
Mikail Ege
Certified Public Accountant · SMMM
Mikail Ege works across accounting, tax, financial reporting, financial advisory, fintech and payment institutions.
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