TAXATION OF BARBERS IN TÜRKIYE AND VARIOUS COUNTRIES

Barbers, who provide haircutting and similar services, typically cater to male clients and form a distinct occupational group. Recognized as a commercial activity, barbering is conducted within business premises in nearly every part of the world. Barbers are subject to taxation in many countries, either at the local or central level, or both. In Türkiye, since the beginning of 2021, barbers have generally been exempt from income tax due to their classification under the simplified taxation regime. This status remained unaffected by the regulatory changes introduced for taxpayers under the simplified regime, as stipulated in Presidential Decree No. 33012, published in the Official Gazette on September 9, 2025. This study aims to elucidate the taxation practices applied to barbers in Türkiye and various other countries. It evaluates the taxation framework for barbers in Türkiye, particularly in light of the Constitution of the Republic of Türkiye, and provides relevant recommendations.