Education health tax deduction in Turkey allows you to reduce the income tax you pay in 2025. Education and health expenses have an important place in all of our lives. A child’s school expenses or health expenses incurred within the family are not only a necessity but also an item that can provide you with an advantage in your income tax return.
According to the Income Tax Law in Turkey, under certain conditions, such expenses can be included in your tax return, thereby reducing the amount of tax you pay. In other words, expenses that you are already obliged to make can provide you with financial returns when declared correctly.
In this guide, we explained in a simple way how you can apply this deduction in the income tax return you will file in 2025 in Turkey. By following the correct steps, you can both protect your budget and exercise your legal right.
How to Apply Education Health Tax Deduction in Turkey
According to the Income Tax Law in Turkey, in determining the annual income tax base, certain deductions can be made from the declared income. Taxpayers who file an annual return can benefit from this deduction. Certain conditions must be met for education and health expenses to be deductible in the return:
- Not exceeding 10% of declared income: The total of education and health expenses cannot exceed 10% of the declared income.
- Made in Turkey: Expenses must be made from natural or legal persons subject to income or corporate tax in Turkey.
- Documented: Expenses must be documented with invoices or self-employment receipts as specified in the Tax Procedure Law. Cash register slips are not accepted as supporting documents.
- For whom the expenses are made: Expenses must be made for the taxpayer, the spouse, and minor children.
If you have both education and health expenses in the same calendar year, the total of these expenses can be deducted from the return up to 10% of the declared income. Amounts not deductible cannot be carried forward to subsequent years.
In addition to education and health expenses, insurance premium tax deduction in Turkey is another important item that can be considered in the income tax return.
Which Education Expenses Are Deductible?
As stated in General Communiqué No. 255 of the Income Tax Law, the following education expenses are within the scope of deduction:
- Education fees paid to educational institutions, kindergartens, nurseries, and study centers.
- Fees for education-related courses.
- School bus fees.
- Expenses for the purchase of books and stationery.
- Amounts paid when students stay in private dormitories and boarding houses.
Important Note: Payments made to educational institutions abroad, fees paid to public schools, and payments made to schools not subject to income/corporate tax are not considered as education expenses within the scope of deduction.
Among education expenses, payments made for meal services provided in schools with a separately determined fee are also not included and cannot be deducted from the tax return.
Which Health Expenses Are Deductible?
As stated in General Communiqué No. 255 of the Income Tax Law, the following health expenses are within the scope of deduction:
- During the process of diagnosis and/or treatment: examination, analysis, surgery, physiotherapy, and hospital expenses.
- Expenses for the purchase of medicines, medical supplies, glasses, and lenses.
Important Note: For health expenses to be deductible, they must be made in Turkey from a taxpayer subject to income or corporate tax and must be documented with an invoice.
Examples of Education Health Tax Deduction Calculations in Turkey (2025)
Example 1: Taxpayer with Rental Income
Mr. (H) obtained a total rental income of 800,000 TL from two houses in 2025 and has no other taxable income. Choosing the lump-sum expense method, Mr. (H) paid 60,000 TL for his son’s school bus fees and 100,000 TL for a private dormitory fee for his daughter studying at university in 2025. Mr. (H) made his expenses in Turkey and from taxpayers subject to income/corporate tax and received his invoices.
- Gross Rental Income: 800,000 TL
- 2025 Rental Income Exemption Amount: 47,000 TL
- Remaining: 800,000 – 47,000 = 753,000 TL
- Expenses (Lump-sum Expense): 753,000 × 15% = 112,950 TL
- Net Rental Income: 753,000 – 112,950 = 640,050 TL
- Total Education Expenses: 60,000 + 100,000 = 160,000 TL
- Maximum Deductible Expense Amount: 640,050 × 10% = 64,005 TL
Although Mr. (H) incurred a total of 160,000 TL in education expenses, he can deduct 64,005 TL, which is 10% of his declared income, from the income tax base.
Example 2: Taxpayer with Salary Income
Taxpayer (İ) earned a total of 300,000 TL from the first employer and 350,000 TL from the second employer in the 2025 calendar year, and all salaries were taxed by withholding. Taxpayer (İ) paid 60,000 TL to resident (X) hospital in Turkey due to an operation and received an invoice. In addition, he paid 3,000 TL to a pharmacy for medicine expenses and received a cash register slip.
- Income to be Declared: Since the salary income obtained from the second employer (350,000 TL) exceeds the limit of 330,000 TL determined for 2025, the total salary income from both employers must be declared.
- Total Salary Income: 300,000 + 350,000 = 650,000 TL
- Declared Income: 650,000 TL
- Operation Expense: 60,000 TL (deductible as it is documented with an invoice)
- Medicine Expense: 3,000 TL (not deductible since cash register slips are not accepted as supporting documents)
- Maximum Deductible Health Expense: 650,000 × 10% = 65,000 TL
Taxpayer (İ) can deduct the 60,000 TL hospital expense from the tax return since it does not exceed 10% of the declared income (65,000 TL).
Education Health Tax Deduction Turkey – Frequently Asked Questions (FAQ)
1. Is it mandatory to document my education and health expenses?
Yes, your expenses must be documented with invoices or self-employment receipts as specified in the Tax Procedure Law.
2. Can education or health expenses incurred abroad be deducted?
No, to benefit from the deduction, expenses must be incurred in Turkey.
3. How long should I keep my expense documents?
According to the Tax Procedure Law, both those who keep books and those who do not are required to keep the relevant documents for five years from the calendar year following the date of issue.
4. Are fees paid to public schools also deductible?
No, fees paid to public schools are not considered as deductible education expenses.
5. Do I need to attach these documents to my tax return?
It is not required to attach the expense documents to the return; however, in electronically filed returns, it is requested that these documents be listed.
6. If my declared income is insufficient, can I carry forward the undeducted amount to the following year?
No, amounts not deductible due to insufficient declared income cannot be carried forward to subsequent years.
We prepare your 2025 income tax return on your behalf in Turkey. We ensure that your education and health expenses are correctly processed in your return so that you can maximize your tax advantage. Contact us for professional support.