A website is not a tangible fixed asset (demirbaş) because it has no physical form. In Turkish accounting practice, a company website that will be used for several years is usually capitalised as an intangible asset, often under the “rights” account, and amortised over its useful life in line with the Tax Procedure Law.
- Design, custom software and the admin panel are typically capitalised.
- Hosting, domain renewals, monthly maintenance, advertising and SEO services are generally expensed in the period.
- Small purchases below an annually updated threshold may be expensed directly.
- Separate line items on the invoice make the correct treatment much easier.
Common mistakes include expensing a large build cost at once, capitalising yearly hosting fees and paying without a contract. This article is general information only; always confirm current rules with your financial advisor. Racoun builds websites on its own infrastructure and itemises design, software, hosting and maintenance on its quotes and invoices.
Talk to Racoun: we are based in Istanbul and work with brands across Türkiye. Message us on WhatsApp or email ekip@racoun.com.
