Capital
Ankara
Currency
Turkish lira
Languages
Turkish
Population size
84.3M
Average Monthly Salary
€500
EU
Not Available
Region
Southeast-Europe
Gift Giving Norms
Gift-giving more common in personal contexts
Major Corporate Gift Days
Republic Day, New Year
Customs Complexity
High
VAT - Standard Rate
18%
Duty Free Threshold
€22
Ave Duty Rate
5%
1. Employee Swag vs. Gifts
Under Turkish tax law, non-cash benefits provided to employees can be taxable if they do not serve a genuine business purpose. The Turkish Revenue Administration (GİB, Gelir İdaresi Başkanlığı) decides whether swag counts as part of an employee’s salary or a necessary business tool.
1.1 Swag for Employees
Work-Related (Generally Non-Taxable)
Uniforms & Essential Equipment
Branded apparel, safety gear, or tools required for an employee’s daily tasks are generally not taxed as employee income.
Branded Office Accessories
T-shirts, pens, or mugs with a noticeable company logo, provided uniformly, can be deemed business identity items rather than personal benefits.
Potentially Taxable Benefits
High-Value or Personal-Use Goods
Electronics, premium clothing, or any item that lacks a direct link to work responsibilities may be treated as taxable salary. Employers must then handle additional wage taxes or social contributions.
Frequent Gifting
Repeated gifts might invite scrutiny about disguised remuneration. Seek local tax guidance if planning regular swag drops.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility
Gifts used for promotional or relationship-building purposes are generally tax-deductible. However, high-value or excessively frequent gifts without a legitimate commercial basis could face investigation by tax authorities.
Compliance & Anti-Bribery
The United States upholds anti-corruption legislation, focusing on public officials and regulated industries. Keep thorough records of more substantial gifts to avoid any potential allegations of improper influence.
1.3 Marketing Swag
Items (like branded T-shirts, tote bags) handed out at fairs or product launches usually count as marketing expenses, provided there’s documentation (invoices, distribution logs) verifying their promotional intent.
2. Shipping, Customs & Duties
Although Turkey is not in the EU, it has a customs union with the EU for most industrial products. Special rules apply for agricultural goods and certain exceptions.
2.1 Shipping
Possible Customs Union Benefits
If swag qualifies under the EU-Turkey customs union for industrial goods, no customs duties may apply, though additional taxes or surcharges could still arise. A movement certificate (ATR) can help secure these benefits.
Paperwork
A commercial invoice, HS codes, and a potential ATR certificate (for customs union benefits) are critical. If your items aren’t covered by the customs union (e.g., some agricultural-based goods), standard duties might still apply.
2.2 Importing
Import Duties & Taxes
Goods from non-EU sources typically face customs duties plus Turkish VAT (commonly 18%) on (value + duties + shipping). Additional excise taxes might apply for specific product categories (e.g., tobacco, alcohol).
Documentation
A clear commercial invoice, correct HS codes, and item descriptions remain essential.
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender covers all import taxes/fees, simplifying receipt for the Turkish consignee.
Delivered At Place (DAP)
The recipient is charged for duties/VAT upon arrival, risking delays if they are unaware of these costs.
2.4 With Monday Merch
From our warehouse in Rotterdam, we can arrange shipping to Turkey. We handle the ATR certification where applicable, ensuring you stay tax compliant and minimize customs fees if your swag qualifies.
3. Cultural & Local Etiquette
3.1 Swag customs
Emphasis on Relationships & Hospitality
Turkish business culture values personal rapport. Thoughtful gifts that reflect cultural sensitivity or practicality can help strengthen professional ties.
Gift-Giving Occasions
Religious Holidays, such as Ramadan Bayram (Eid al-Fitr) and Kurban Bayram (Eid al-Adha), plus New Year are typical gifting times. Some companies also provide items at product launches or major fairs.
Practical vs. Lavish
While gestures are appreciated, overly extravagant gifts can raise suspicions or appear out of step with usual business norms.
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
Environmental Awareness
Turkey is gradually aligning with various EU environmental standards, though not an EU member. Eco-friendly swag or packaging can boost brand image among environmentally conscious recipients.
Product Labeling
Certain items (like electronics or toys) need to meet local or EAC (Eurasian Conformity) marking if distributed widely, especially if also heading to EAEU markets. Be sure to check if Turkish-language labeling or instructions are required.
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
Remote Employees
Collecting private addresses calls for data protection measures. While Turkey’s data laws differ from the EU’s GDPR, adopting similar principles (consent, secure data handling) is prudent.
Onboarding & Retention
Welcome kits (like branded apparel or stationery) are typically non-taxable if modestly valued and aligned with work identity or tasks.
6. Summary and Key Takeaways
6.1 Summary & Takeaways
Employee Items vs. Taxable Benefits
Uniforms or essential gear are non-taxable. Personal or high-value goods risk classification as taxable salary.
B2B Gifting & Marketing
Gifts with promotional or relationship-building aims are deductible, yet maintain records for compliance. Swag handed out at events is considered marketing expenses with proper documentation.
Shipping & Customs
EU–Turkey customs union: ATR certificate can remove/reduce duties if goods qualify.
Outside EU: standard duties + 18% VAT over certain value thresholds
Monday Merch Warehouse: we can supply an ATR from Rotterdam if your goods meet the criteria, ensuring a tax compliant process.
Cultural Aspects
Personal rapport matters. Practical gifts are welcome; excessively lavish items may be frowned upon. Religious holidays and New Year are popular gifting periods.
7. Frequently Asked Questions
7.1 Questions & Answers
Are uniforms taxed for employees?
No, if vital for work duties; personal items may be taxed as a wage benefit.
Do B2B gifts qualify for deductions?
Yes, if they support promotion or client relations. Lavish gifts risk scrutiny.
Cultural nuance?
Turkish business values personal ties—practical, respectful gifts go further than extravagance.
Sources
Turkish Revenue Administration (Gelir İdaresi Başkanlığı) – Official tax authority site with guidance on tax obligations.
Ministry of Trade (Ticaret Bakanlığı) – Info on customs regulations, ATR certificates, and trade agreements.
Investment Office of the Presidency of Turkey – Resources for business setup, local compliance, and market details.
Disclaimer
This information is for informational purposes only and does not constitute legal or tax advice. Always verify specifics with Turkish authorities or local experts to remain fully tax compliant.
