02.09.2026 11:00
The Presidency General Secretariat announced that civil servants earning income through YouTube, social media, websites, and mobile applications fall under the prohibition of trade stipulated in Law No. 657. In the official letter sent to YÖK (the Council of Higher Education), it was emphasized that even if tax exemption exists, these activities are considered "commercial profit," and disciplinary action will be taken against civil servants who generate income or have the potential to generate profit.
The Presidency's General Secretariat has informed the Council of Higher Education (YÖK) that income earned by civil servants through YouTube, social media, websites, and mobile applications falls under the scope of the 'prohibition of trade' as per Law No. 657. Even without the intention to earn profit, civil servants who generate income from such platforms or whose activities carry the potential for earnings will face the risk of disciplinary action.
In recent years, the official boundaries and legal framework regarding social media content creation, mobile application development, and digital platform income, which have become widespread among civil servants, have been clarified. The General Directorate of Personnel and Principles of the Presidency's General Secretariat, upon a request for opinion from the Presidency of the Council of Higher Education (YÖK) and also taking into account the assessments of the Ministry of Treasury and Finance, has made a critical decision.
ARTICLE 28 OF LAW NO. 657 REMINDED
In the official letter sent to YÖK, attention was drawn to Article 28 of the Civil Servants Law No. 657, titled "Prohibition of engaging in trade and other income-generating activities." It was emphasized that, according to the relevant legislation, civil servants cannot engage in any activity that would require them to be considered a merchant or tradesman under the Turkish Commercial Code, cannot open private workplaces, and cannot participate in activities that generate commercial income.
DESPITE THE MILLION-TL EXEMPTION, INCOME CONSIDERED 'COMMERCIAL'
In the opinion submitted by the Revenue Administration of the Ministry of Treasury and Finance, it was stated that although the Income Tax Law provides exemptions for social content producers and mobile application developers (for income up to 5 million 300 thousand TL in 2026, with a 15% bank withholding tax), these incomes, in essence, bear the characteristic of "commercial income."
The Revenue Administration noted that for an activity to be considered commercial, the intention and purpose of earning profit is not a prerequisite; it is sufficient for the organization to have the "potential to generate income." In this context, it was stated that even civil servants who establish websites for internet journalism or produce content on YouTube without the aim of earning profit would be considered to have violated the prohibition of trade due to this potential.
PRESIDENCY: DISCIPLINARY ACTION WILL BE APPLIED
The Presidency's General Secretariat, announcing its final decision in line with the Revenue Administration's determination, declared that any income obtained from digital platforms is subject to the prohibitions in civil service legislation. The letter stated, "It is assessed that the income obtained as a result of these activities falls within the scope of the prohibitions set forth in Article 28 of Law No. 657." With this decision, unless a specific exemption is granted to civil servants in the Tax Law, the path has been opened for disciplinary investigations and penal actions against civil servants who earn income from YouTube, social media content production, and application sales.