The concept of “freelancer” is being introduced into legislation.
According to elchi, based on the proposed amendment to the Tax Code discussed at today’s meeting of the Milli Majlis Committee on Economic Policy, Industry and Entrepreneurship, a freelancer is an individual who, without hiring employees, provides paid services or performs work independently based on a civil law contract in the fields of digital technologies, including artificial intelligence, cybersecurity, and innovation, and is a resident of an industrial or technology park.
After registering with the tax authorities, registering as a resident of an industrial or technology park, and obtaining a registration certificate, freelancers can operate within the country (obtaining income from foreign sources), as well as benefit from tax concessions and exemptions provided for by this Code.