{"id":1099,"date":"2025-05-16T00:02:19","date_gmt":"2025-05-15T21:02:19","guid":{"rendered":"https:\/\/metropolpartners.com\/en\/?p=1099"},"modified":"2025-09-03T09:18:00","modified_gmt":"2025-09-03T06:18:00","slug":"employee-education-expenses-in-turkey","status":"publish","type":"post","link":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/","title":{"rendered":"Tax Treatment of Employee Education Expenses in Turkey"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#Introduction\" >Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#Definition_of_Wage_and_Its_Tax_Relevance\" >Definition of Wage and Its Tax Relevance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#Employee_Education_Expenses_Turkey_Under_Article_28\" >Employee Education Expenses Turkey Under Article 28<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#Tax_Treatment_of_Employee_Education_Expenses_Turkey\" >Tax Treatment of Employee Education Expenses Turkey<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#1_Tax_Authoritys_Interpretation_%E2%80%93_Official_Rulings\" >1. Tax Authority\u2019s Interpretation \u2013 Official Rulings<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#2_Evaluation_and_Legal_Criticism\" >2. Evaluation and Legal Criticism<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#Legal_Interpretation_of_Employee_Education_Expenses_Turkey\" >Legal Interpretation of Employee Education Expenses Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#Further_Reading_and_Contact\" >Further Reading and Contact<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\" wp-block-heading\"><span class=\"ez-toc-section\" id=\"Introduction\"><\/span>Introduction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Employee education expenses Turkey<\/strong> are becoming increasingly important for companies seeking to improve workforce quality while managing their tax responsibilities. In this article, we examine how such expenses are treated under the Turkish Income Tax Law, particularly Articles 61 and 28.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This article explores how education expenses provided to employees are treated under Turkish tax law, specifically in light of Articles 61 and 28 of the Turkish Income Tax Law (GVK).<\/p>\n\n\n\n<h2 class=\" wp-block-heading\"><span class=\"ez-toc-section\" id=\"Definition_of_Wage_and_Its_Tax_Relevance\"><\/span>Definition of Wage and Its Tax Relevance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Under Article 61 of the Turkish Income Tax Law, <strong>wages<\/strong> include not only salaries but also any monetary or non-monetary benefits provided to employees. When an employer pays for an employee\u2019s education, this may be classified as a wage\u2014unless specific exemptions apply.<\/p>\n\n\n\n<h2 class=\" wp-block-heading\"><span class=\"ez-toc-section\" id=\"Employee_Education_Expenses_Turkey_Under_Article_28\"><\/span>Employee Education Expenses Turkey Under Article 28<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Article 28 of the Income Tax Law in Turkey provides certain tax exemptions for education-related expenses, particularly for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Employees and students studying abroad,<\/li>\n\n\n\n<li class=\"\">Students receiving support for education within Turkey.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">However, this article creates a distinction: while education expenses for <strong>foreign education<\/strong> may be exempt from tax, similar expenses for <strong>domestic education in Turkey<\/strong> often do not benefit from the same treatment.<\/p>\n\n\n\n<h2 class=\" wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Treatment_of_Employee_Education_Expenses_Turkey\"><\/span>Tax Treatment of Employee Education Expenses Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Companies in Turkey increasingly invest in employee development to stay competitive, especially in technology and R&amp;D. These investments often include covering <strong>employee education expenses<\/strong> such as postgraduate degrees or language training, either in Turkey or abroad.<\/p>\n\n\n\n<h3 class=\" wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Tax_Authoritys_Interpretation_%E2%80%93_Official_Rulings\"><\/span>1. Tax Authority\u2019s Interpretation \u2013 Official Rulings<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Official tax rulings from the Turkish Revenue Administration show a mixed approach:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Domestic education expenses are generally considered as <strong>taxable wages<\/strong>.<\/li>\n\n\n\n<li class=\"\">Foreign education expenses may be <strong>exempt under Article 28<\/strong>, provided they meet certain criteria.<\/li>\n\n\n\n<li class=\"\">If the recipient is a <strong>partner\/shareholder<\/strong> of the company\u2014even if they are also an employee\u2014the expense is usually treated as taxable.<\/li>\n<\/ul>\n\n\n\n<h3 class=\" wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Evaluation_and_Legal_Criticism\"><\/span>2. Evaluation and Legal Criticism<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The legal framework does not explicitly exclude domestic education support from exemption, but in practice, the tax authority rarely applies Article 28 for education in Turkey. Given the rise of private universities and high-quality institutions in Turkey, this distinction seems outdated.<\/p>\n\n\n\n<h2 class=\" wp-block-heading\"><span class=\"ez-toc-section\" id=\"Legal_Interpretation_of_Employee_Education_Expenses_Turkey\"><\/span>Legal Interpretation of Employee Education Expenses Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Employee education expenses<\/strong> are crucial for corporate development, especially in rapidly evolving sectors. However, the current implementation of Turkey&#8217;s Income Tax Law creates inconsistent outcomes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Support for education abroad can be exempt from tax.<\/li>\n\n\n\n<li class=\"\">The same support for domestic education in Turkey is often taxed as wage.<\/li>\n\n\n\n<li class=\"\">Education support for <strong>employee-shareholders<\/strong> is often disqualified from exemption.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">We recommend a revision of Article 28 to include tax exemption for education provided within <strong>Turkey<\/strong>, especially when the training directly benefits the company. Such a change would not only modernize the law but also help retain foreign currency within the country and encourage long-term human capital investment.<\/p>\n\n\n\n<h2 class=\" wp-block-heading\"><span class=\"ez-toc-section\" id=\"Further_Reading_and_Contact\"><\/span>Further Reading and Contact<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">To learn more about <strong>e-notifications sent to taxpayers whose tax registration has been unilaterally deleted by the administration<\/strong>, you can read our detailed article <a class=\"\" href=\"https:\/\/metropolpartners.com\/en\/e-notification-resen-terk-taxpayer\/\">here<\/a>.<\/li>\n\n\n\n<li class=\"\">To access official tax rulings (&#8220;\u00f6zelgeler&#8221;) issued by the Turkish Revenue Administration, please visit the <a class=\"\" href=\"https:\/\/www.gib.gov.tr\/search\/node\/?filter=ozelge%20\">GIB search page<\/a>.<\/li>\n\n\n\n<li class=\"\">For tailored advice regarding employee education expenses and other tax matters in <strong>Turkey<\/strong>, <a class=\"\" href=\"https:\/\/metropolpartners.com\/en\/contact\/\">contact us here<\/a>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction Employee education expenses Turkey are becoming increasingly important for companies seeking to improve workforce quality while managing their tax responsibilities. In this article, we examine how such expenses are treated under the Turkish Income Tax Law, particularly Articles 61 and 28. This article explores how education expenses provided to employees are treated under Turkish [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1100,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,20],"tags":[395,393,400,391,389,388,394,392,399,390,398,396,387,401,397],"class_list":["post-1099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","category-tax-guide","tag-article-28-income-tax-law-turkey","tag-article-61-income-tax-law-turkey","tag-corporate-training-tax-advantages-turkey","tag-domestic-education-expenses-taxation-turkey","tag-education-support-exemption-turkey","tag-employee-development-tax-law-turkey","tag-employee-education-expenses-turkey","tag-employee-training-tax-exemption-turkey","tag-foreign-education-expenses-exemption-turkey","tag-language-training-expenses-turkey","tag-postgraduate-education-tax-turkey","tag-shareholder-employee-education-expenses-turkey","tag-tax-treatment-employee-education-turkey","tag-taxable-wage-education-support-turkey","tag-turkish-revenue-administration-rulings-education-expenses"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Employee Education Expenses Turkey \u2013 Tax Treatment Explained<\/title>\n<meta name=\"description\" content=\"Employee education expenses Turkey are taxed under Articles 61 and 28. See how domestic and foreign education support is treated differently.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Employee Education Expenses Turkey \u2013 Tax Treatment Explained\" \/>\n<meta property=\"og:description\" content=\"Employee education expenses Turkey are taxed under Articles 61 and 28. See how domestic and foreign education support is treated differently.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/\" \/>\n<meta property=\"og:site_name\" content=\"Metropol Partners - EN\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-15T21:02:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-03T06:18:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/metropolpartners.com\/en\/wp-content\/uploads\/2025\/05\/employee-education-expenses-tax-turkey-scaled.jpg?fit=1707%2C2560&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"1707\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"camc.baris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"camc.baris\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/\"},\"author\":{\"name\":\"camc.baris\",\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/#\\\/schema\\\/person\\\/e25c9c603a4cbb2b8edaa9915970eaee\"},\"headline\":\"Tax Treatment of Employee Education Expenses in Turkey\",\"datePublished\":\"2025-05-15T21:02:19+00:00\",\"dateModified\":\"2025-09-03T06:18:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/\"},\"wordCount\":520,\"commentCount\":1,\"publisher\":{\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/metropolpartners.com\\\/en\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/employee-education-expenses-tax-turkey-scaled.jpg?fit=1707%2C2560&ssl=1\",\"keywords\":[\"Article 28 Income Tax Law Turkey\",\"Article 61 Income Tax Law Turkey\",\"corporate training tax advantages Turkey\",\"domestic education expenses taxation Turkey\",\"education support exemption Turkey\",\"employee development tax law Turkey\",\"employee education expenses Turkey\",\"employee training tax exemption Turkey\",\"foreign education expenses exemption Turkey\",\"language training expenses Turkey\",\"postgraduate education tax Turkey\",\"shareholder employee education expenses Turkey\",\"tax treatment employee education Turkey\",\"taxable wage education support Turkey\",\"Turkish Revenue Administration rulings education expenses\"],\"articleSection\":{\"1\":\"Tax Guide\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/\",\"url\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/\",\"name\":\"Employee Education Expenses Turkey \u2013 Tax Treatment Explained\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/metropolpartners.com\\\/en\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/employee-education-expenses-tax-turkey-scaled.jpg?fit=1707%2C2560&ssl=1\",\"datePublished\":\"2025-05-15T21:02:19+00:00\",\"dateModified\":\"2025-09-03T06:18:00+00:00\",\"description\":\"Employee education expenses Turkey are taxed under Articles 61 and 28. See how domestic and foreign education support is treated differently.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/#primaryimage\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/metropolpartners.com\\\/en\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/employee-education-expenses-tax-turkey-scaled.jpg?fit=1707%2C2560&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/metropolpartners.com\\\/en\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/employee-education-expenses-tax-turkey-scaled.jpg?fit=1707%2C2560&ssl=1\",\"width\":1707,\"height\":2560,\"caption\":\"A stack of books with a globe on top \u2014 representing employee education support and international training in Turkey.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/employee-education-expenses-in-turkey\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax Treatment of Employee Education Expenses in Turkey\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/\",\"name\":\"Metropol Partners\",\"description\":\"Your Trusted Tax Partner in Turkey\",\"publisher\":{\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/#organization\",\"name\":\"Metropol Partners\",\"url\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/metropolpartners.com\\\/en\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/METROPOL-CONSULTING-Logo-Symbol-1.png?fit=444%2C422&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/metropolpartners.com\\\/en\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/METROPOL-CONSULTING-Logo-Symbol-1.png?fit=444%2C422&ssl=1\",\"width\":444,\"height\":422,\"caption\":\"Metropol Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/metropol-consulting2019\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/#\\\/schema\\\/person\\\/e25c9c603a4cbb2b8edaa9915970eaee\",\"name\":\"camc.baris\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bf2c95bc666cb7a66e74d685d7bdff9538f23b5aeeb9ecc36e84cdeadf9e4629?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bf2c95bc666cb7a66e74d685d7bdff9538f23b5aeeb9ecc36e84cdeadf9e4629?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bf2c95bc666cb7a66e74d685d7bdff9538f23b5aeeb9ecc36e84cdeadf9e4629?s=96&d=mm&r=g\",\"caption\":\"camc.baris\"},\"sameAs\":[\"https:\\\/\\\/metropolpartners.com\"],\"url\":\"https:\\\/\\\/metropolpartners.com\\\/en\\\/author\\\/camc-baris\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Employee Education Expenses Turkey \u2013 Tax Treatment Explained","description":"Employee education expenses Turkey are taxed under Articles 61 and 28. See how domestic and foreign education support is treated differently.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/","og_locale":"tr_TR","og_type":"article","og_title":"Employee Education Expenses Turkey \u2013 Tax Treatment Explained","og_description":"Employee education expenses Turkey are taxed under Articles 61 and 28. See how domestic and foreign education support is treated differently.","og_url":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/","og_site_name":"Metropol Partners - EN","article_published_time":"2025-05-15T21:02:19+00:00","article_modified_time":"2025-09-03T06:18:00+00:00","og_image":[{"width":1707,"height":2560,"url":"https:\/\/i0.wp.com\/metropolpartners.com\/en\/wp-content\/uploads\/2025\/05\/employee-education-expenses-tax-turkey-scaled.jpg?fit=1707%2C2560&ssl=1","type":"image\/jpeg"}],"author":"camc.baris","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"camc.baris","Tahmini okuma s\u00fcresi":"4 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#article","isPartOf":{"@id":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/"},"author":{"name":"camc.baris","@id":"https:\/\/metropolpartners.com\/en\/#\/schema\/person\/e25c9c603a4cbb2b8edaa9915970eaee"},"headline":"Tax Treatment of Employee Education Expenses in Turkey","datePublished":"2025-05-15T21:02:19+00:00","dateModified":"2025-09-03T06:18:00+00:00","mainEntityOfPage":{"@id":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/"},"wordCount":520,"commentCount":1,"publisher":{"@id":"https:\/\/metropolpartners.com\/en\/#organization"},"image":{"@id":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/metropolpartners.com\/en\/wp-content\/uploads\/2025\/05\/employee-education-expenses-tax-turkey-scaled.jpg?fit=1707%2C2560&ssl=1","keywords":["Article 28 Income Tax Law Turkey","Article 61 Income Tax Law Turkey","corporate training tax advantages Turkey","domestic education expenses taxation Turkey","education support exemption Turkey","employee development tax law Turkey","employee education expenses Turkey","employee training tax exemption Turkey","foreign education expenses exemption Turkey","language training expenses Turkey","postgraduate education tax Turkey","shareholder employee education expenses Turkey","tax treatment employee education Turkey","taxable wage education support Turkey","Turkish Revenue Administration rulings education expenses"],"articleSection":{"1":"Tax Guide"},"inLanguage":"tr","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/","url":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/","name":"Employee Education Expenses Turkey \u2013 Tax Treatment Explained","isPartOf":{"@id":"https:\/\/metropolpartners.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#primaryimage"},"image":{"@id":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/metropolpartners.com\/en\/wp-content\/uploads\/2025\/05\/employee-education-expenses-tax-turkey-scaled.jpg?fit=1707%2C2560&ssl=1","datePublished":"2025-05-15T21:02:19+00:00","dateModified":"2025-09-03T06:18:00+00:00","description":"Employee education expenses Turkey are taxed under Articles 61 and 28. See how domestic and foreign education support is treated differently.","breadcrumb":{"@id":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#primaryimage","url":"https:\/\/i0.wp.com\/metropolpartners.com\/en\/wp-content\/uploads\/2025\/05\/employee-education-expenses-tax-turkey-scaled.jpg?fit=1707%2C2560&ssl=1","contentUrl":"https:\/\/i0.wp.com\/metropolpartners.com\/en\/wp-content\/uploads\/2025\/05\/employee-education-expenses-tax-turkey-scaled.jpg?fit=1707%2C2560&ssl=1","width":1707,"height":2560,"caption":"A stack of books with a globe on top \u2014 representing employee education support and international training in Turkey."},{"@type":"BreadcrumbList","@id":"https:\/\/metropolpartners.com\/en\/employee-education-expenses-in-turkey\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Anasayfa","item":"https:\/\/metropolpartners.com\/en\/"},{"@type":"ListItem","position":2,"name":"Tax Treatment of Employee Education Expenses in Turkey"}]},{"@type":"WebSite","@id":"https:\/\/metropolpartners.com\/en\/#website","url":"https:\/\/metropolpartners.com\/en\/","name":"Metropol Partners","description":"Your Trusted Tax Partner in Turkey","publisher":{"@id":"https:\/\/metropolpartners.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/metropolpartners.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/metropolpartners.com\/en\/#organization","name":"Metropol Partners","url":"https:\/\/metropolpartners.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/metropolpartners.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/i0.wp.com\/metropolpartners.com\/en\/wp-content\/uploads\/2025\/05\/METROPOL-CONSULTING-Logo-Symbol-1.png?fit=444%2C422&ssl=1","contentUrl":"https:\/\/i0.wp.com\/metropolpartners.com\/en\/wp-content\/uploads\/2025\/05\/METROPOL-CONSULTING-Logo-Symbol-1.png?fit=444%2C422&ssl=1","width":444,"height":422,"caption":"Metropol Partners"},"image":{"@id":"https:\/\/metropolpartners.com\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/metropol-consulting2019"]},{"@type":"Person","@id":"https:\/\/metropolpartners.com\/en\/#\/schema\/person\/e25c9c603a4cbb2b8edaa9915970eaee","name":"camc.baris","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/secure.gravatar.com\/avatar\/bf2c95bc666cb7a66e74d685d7bdff9538f23b5aeeb9ecc36e84cdeadf9e4629?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/bf2c95bc666cb7a66e74d685d7bdff9538f23b5aeeb9ecc36e84cdeadf9e4629?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/bf2c95bc666cb7a66e74d685d7bdff9538f23b5aeeb9ecc36e84cdeadf9e4629?s=96&d=mm&r=g","caption":"camc.baris"},"sameAs":["https:\/\/metropolpartners.com"],"url":"https:\/\/metropolpartners.com\/en\/author\/camc-baris\/"}]}},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/metropolpartners.com\/en\/wp-content\/uploads\/2025\/05\/employee-education-expenses-tax-turkey-scaled.jpg?fit=1707%2C2560&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/metropolpartners.com\/en\/wp-json\/wp\/v2\/posts\/1099","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/metropolpartners.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/metropolpartners.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/metropolpartners.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/metropolpartners.com\/en\/wp-json\/wp\/v2\/comments?post=1099"}],"version-history":[{"count":1,"href":"https:\/\/metropolpartners.com\/en\/wp-json\/wp\/v2\/posts\/1099\/revisions"}],"predecessor-version":[{"id":1101,"href":"https:\/\/metropolpartners.com\/en\/wp-json\/wp\/v2\/posts\/1099\/revisions\/1101"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/metropolpartners.com\/en\/wp-json\/wp\/v2\/media\/1100"}],"wp:attachment":[{"href":"https:\/\/metropolpartners.com\/en\/wp-json\/wp\/v2\/media?parent=1099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/metropolpartners.com\/en\/wp-json\/wp\/v2\/categories?post=1099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/metropolpartners.com\/en\/wp-json\/wp\/v2\/tags?post=1099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}