Micro-Export ETGB in Turkey 2026: 50% Tax Exemption

Strategic Trade and Tax Advisory Report by the Certified Accounting and Customs Division at GARS Consulting

Direct Answer for 2026: Under Turkish Income Tax Law No. 193 and Corporate Tax Law No. 5520, micro-export via the Electronic Commerce Customs Declaration (ETGB) allows Turkish businesses to export goods up to €15,000 in value and 300 kg in weight without hiring a customs broker or paying customs declaration fees. Exporters gain an automatic 50% corporate/income tax deduction on profits generated from qualifying micro-exports, plus a 100% refund of domestic input VAT, provided shipments are dispatched via authorized express courier operators.

The Micro-Export (Mikro İhracat) regime powered by the Electronic Commerce Customs Declaration (ETGB) is the most advantageous gateway for e-commerce entrepreneurs, manufacturers, and international traders shipping goods out of Turkey.

1. Parameters and Thresholds of ETGB in 2026

The Ministry of Trade and General Directorate of Customs mandate the following statutory limits:

Weight Limit: Maximum 300 kg gross weight per outbound consignment.
Value Limit: Maximum €15,000 invoice value (or equivalent in USD/GBP/EUR).
No Brokerage Fees: Express carriers (DHL, UPS, FedEx, PTT) file the digital ETGB electronically at zero customs broker fee.
E-Invoice Integration: Exporters issue an e-Archive or e-Invoice marked with the mandatory micro-export zero-VAT notation.

2. 50% Tax Incentive and Input VAT Refund

Under Article 89 of the Income Tax Law and Article 10 of the Corporate Tax Law:

50% Tax Deduction: Businesses can deduct 50% of net taxable profits derived from qualifying micro-export shipments from their annual corporate income tax base.
100% VAT Refund (KDV İadesi): Micro-export deliveries are deemed zero-rated export supplies (KDV İstisnası). Businesses can claim back all input VAT paid on raw materials, inventory, packaging, and domestic services either as direct cash refunds or tax offsets.

3. Comparative Overview: Micro-Export vs. Standard Export

Operational Metric

Standard Traditional Export

Micro-Export (ETGB)

Customs Broker

Mandatory licensed broker required

Not required; handled by express courier

Customs Declaration Fees

Filing fees, notarized declarations

Completely free electronic declaration

Volume Thresholds

Unlimited tonnage and value

Capped at 300 kg and €15,000 per consignment

Tax Base Deduction

Standard corporate tax rates apply

50% statutory deduction on export earnings

4. How GARS Consulting Optimizes Your Micro-Export Operations

Configuring multi-currency accounting systems and correct GTİP tariff code integration.
Managing ETGB verification with the Turkish Tax Authority (GİB) portal.
Preparing expedited VAT refund files to unlock working capital.
Structuring cross-border fulfillment and marketplace legal compliance.

5. Frequently Asked Questions

Can B2B wholesale orders use micro-export ETGB?

Yes, micro-export is not limited to B2C retail; wholesale B2B shipments that stay within the 300 kg and €15,000 limits qualify for ETGB and the 50% tax deduction.