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Contracts type
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Restriction
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Exemption
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Real Estate Sales and Lease Contracts
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The value and any other payment liabilities arising from the real estate sales and lease contracts, executed among Turkish residents, and related with residence and roofed workplaces located in Turkey are not allowed to be denominated in a foreign currency or foreign currency indexed value.
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Real estate sale and real estate lease contracts of which; (a) the persons who have no bonds of citizenship with the Republic of Turkey (b) the non-Turkish residents’ branches, representatives, offices, liaison offices located in Turkey, (c) companies in which non-residents directly or indirectly hold fifty percent or more of the shares or which are under the control or joint control of non-residents, (d) free zone companies, only for their activities in the free zone, are party as a purchaser or a tenant;
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Real estate lease contracts which are executed with the aim of operating accommodation facilities certified by the Ministry of Culture and Tourism
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Real estate lease contracts relating to lease of duty-free stores
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Financial leasing contracts for movable and immovable properties executed before 13/9/2018,
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Real estate lease contracts which are executed by; contractors or the appointed companies and their counterparties with the third parties that they will transact within the scope of projects to be realised as part of public tenders, agreements and international agreements, which are in or indexed to foreign currency and to which public institutions and organisations are party
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Employment Contracts
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The value and any other payment liabilities arising from the employment contracts among the Turkish residents are not allowed to be denominated in a foreign currency or foreign currency indexed value.
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Employment contracts which are executed by; (a) The non-Turkish residents’ branches, representatives, offices, liaison offices located in Turkey, (b) companies in which non-residents directly or indirectly hold fifty percent or more of the shares or which are under the control or joint control of non-residents, (c) Free zone companies, only for their activities in the free zone, where such entities are party to the employment contracts as employer
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Employment contracts executed with persons who have no bonds of citizenship with the Republic of Turkey, although residing in Turkey,
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Employment contracts with respect to the employment activities to be performed abroad,
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Employment contracts to which seamen are party
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Employment contracts to which public institutions and organizations or Turkish Armed Forces Foundation are party
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Service Contracts
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The value and any other payment liabilities arising from the service contracts (including consultancy, intermediation and transportation contracts) which are executed among Turkish residents are not allowed to be denominated in a foreign currency or foreign currency indexed value
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Service contracts which are executed by; (a) The non-Turkish residents’ branches, representatives, offices, liaison offices located in Turkey, (b) companies in which non-residents directly or indirectly hold fifty percent or more of the shares or which are under the control or joint control of non-residents, (c) Free zone companies, only for their activities in the free zone, where such entities are party as service recipient
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In circumstances where a person who has no bonds of citizenship with the Republic of Turkey is a party to these service contracts,
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The service contracts with respect to export, transit trade, export sales and deliveries and foreign exchange earning services and activities,
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The service contracts regarding the activities to be performed abroad by the residents in Turkey,
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The services contracts, which are executed among Turkish residents, starting in Turkey and ending abroad, starting abroad and ending in Turkey, starting abroad and ending abroad.
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Service contracts to which public institutions and organizations or Turkish Armed Forces Foundation are party
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Service contracts which are executed by; contractors or the appointed companies and their counterparties with the third parties that they will transact within the scope of projects to be realised as part of public tenders, agreements and international agreements, which are in or indexed to foreign currency and to which public institutions and organisations are party
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Work Contracts
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The value and any other payment liabilities arising from the work contracts to be executed among Turkish residents are not allowed to be denominated in a foreign currency or foreign currency indexed value.
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Work contracts that contain cost in foreign currency may be denominated in a foreign currency or foreign currency indexed value.
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Work contracts which are executed by; (a) the commercial airline businesses conducting passenger, cargo and mail transport activities, (b) the companies providing technical care services for the airline transport vehicles and their motors, parts and components; (c) public or private entities who are authorized or licensed to perform ground handling services at the airports within the scope of the civil aviation legislation and the enterprises and (d) companies established by the mentioned institutions and the partnerships which they directly or indirectly hold with a minimum shareholding of fifty percent shares.
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Work contracts to which public institutions and organizations or Turkish Armed Forces Foundation are party
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Work contracts which are executed by; contractors or the appointed companies and their counterparties with the third parties that they will transact within the scope of projects to be realised as part of public tenders, agreements and international agreements, which are in or indexed to foreign currency and to which public institutions and organisations are party;
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Sales of Movable Properties or Lease Contracts
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The value and any other payment liabilities arising from the movable properties’ sales or lease contracts (except for vehicle sales or lease contracts) which are executed among Turkish residents may be denominated in a foreign currency or foreign currency indexed value.
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Vehicles lease and sale contracts for passenger-carrying commercial vehicles executed before 13/9/2018,
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Vehicles sales or lease contracts which are executed by; (a) the commercial airline businesses conducting passenger, cargo and mail transport activities,
(b) the companies providing technical care services for the airline transport vehicles and their motors, parts and components;
(c) public or private entities who are authorized or licensed to perform ground handling services at the airports within the scope of the civil aviation legislation and
(d) the enterprises and companies established by the mentioned institutions and the partnerships which they directly or indirectly hold with a minimum shareholding of fifty percent shares.
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Vehicles sales or lease contracts to which public institutions and organizations or Turkish Armed Forces Foundation are party
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Vehicles sales or lease contracts which are executed by; contractors or the appointed companies and their counterparties with the third parties that they will transact within the scope of projects to be realised as part of public tenders, agreements and international agreements, which are in or indexed to foreign currency and to which public institutions and organisations are party;
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Financial Leasing Contracts
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The value and any other payment liabilities arising from the financial leasing contracts for vehicles and immovable properties are not allowed to be denominated in a foreign currency or foreign currency indexed value.
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Financial leasing contracts for movable and immovable properties executed before 13/9/2018,
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In financial leasing contracts to be executed within the scope of Articles 17 and 17/A of the Decree No.32.
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In financial leasing contracts for vessels.
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Financial leasing contracts to which public institutions and organizations or Turkish Armed Forces Foundation are party
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Financial leasing contracts which are executed by; contractors or the appointed companies and their counterparties with the third parties that they will transact within the scope of projects to be realised as part of public tenders, agreements and international agreements, which are in or indexed to foreign currency and to which public institutions and organisations are party;
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Software License and Service Contracts
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The value and any other payment liabilities arising from the sale contracts regarding the domestically produced software and license and service contracts regarding respectively domestically produced software and hardware among Turkish residents are not allowed to be denominated in a foreign currency or foreign currency indexed value.
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Within the scope of information technologies, sale contracts regarding the software produced abroad and the license and service contracts regarding the hardware and software, produced abroad
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