Yes, it can. The income of full-fledged taxpayers who have been established for the first time to be subject to income tax due to their commercial, agricultural or professional (self-employed) activities and who have not yet reached the age of twenty-nine as of the date of commencement of the liability, up to 230,000 TL for 2024, from the income they have obtained during three taxation periods starting from the calendar year they started their activities, is exempt from income tax under the following conditions.
Source: Istanbul Chamber of Certified Public Accountants
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