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
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
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
6. Summary and Key Takeaways
6.1 Summary & Takeaways
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.
