Digital Content Creator Account

• Social content creators who share content such as text, images, audio and video via social media platforms on the internet,
• App developers for mobile devices such as smartphones or tablets

Emlak Katılım customers may open a Digital Content Creator Account at our branches by obtaining the “Certificate of Exemption Regarding the Application of Repeated Article 20/B of Law No. 193” from the tax office responsible for their place of residence.

• The Digital Content Creator Account is a demand business account that you can open individually at any of our branches.
• To open the account, you must present the ‘Exemption Certificate Regarding the Application of Repeated Article 20/B of Law No. 193’.
• Tax is automatically deducted at the time of the transaction from amounts received into the Digital Content Creator Account.
• For the Digital Content Creator Account, our Bank automatically applies a 15 per cent income tax withholding on all amounts transferred to your exemption account, effective from the date of transfer, thereby fulfilling your tax liability.
• All income subject to the exemption must be deposited into the relevant account.
• The tax deduction rate set for 2024 is 15 per cent and applies to income up to 4,300,000 TL.

Further Information: 12 January 2022 (resmigazete.gov.tr)

Guide to Income Exemptions for Social Content Creation, Services Provided via the Internet and Similar Electronic Media, and Mobile Application Development

Please visit our branches for further information.