Check three conditions together
Core checks are that the education expense is incurred in Turkey, relates to an eligible person and is documented by an income or corporate taxpayer. Payments to a school abroad may not fall within the same scope.
Total deductible education and healthcare expenses are limited to the statutory percentage of declared income. Without a return, the expense alone does not create an independent refund.
Check documents when paying
The invoice or professional receipt should clearly identify the recipient, institution and service. Courses, transport, accommodation, books and devices are not all treated alike.
Scholarships, employer contributions or amounts covered by another institution cannot be deducted twice. Classify and retain documents in the tax-return file.