2026 Incentive Guide for Technology and Gaming Companies

Technology, SaaS and game development firms in Turkey have a wealth of government incentives in 2026. Programs from TÜBİTAK, KOSGEB and the Ministry of Commerce dramatically reduce income tax and social security (SGK) costs for innovative companies. For example, TÜBİTAK’s BiGG Investment Program (No. 1812) provides training, mentorship and funding to help tech startups commercialize their ideas. In addition, companies located in Technology Development Zones (Techno Parks) enjoy 100% corporate tax exemption on revenue from R&D or software development, and the government pays half of the employer’s SGK social insurance contributions for their R&D staff. Below we review the key 2026 programs and how tech and game companies can benefit from tax and SGK incentives.

TÜBİTAK 1812 – Investment-Based Entrepreneurship Support

TÜBİTAK’s 1812 program (BiGG Investment) targets entrepreneurs with technology-focused innovations. It is structured in three stages from idea to market:

• Stage 1 (Acceleration): Entrepreneurs join incubation programs providing bootcamp training, mentoring and validation of the business concept.

• Stage 2 (Business Plan Development): Promising projects submit a detailed business plan to TÜBİTAK. Selected projects receive grant funding and continued business development support.

• Stage 3 (Seed Investment): High-potential startups that complete Stage 2 can receive seed investment from TÜBİTAK-supported funds (via convertible debt or equity).

Startup applicants must meet the call criteria (for example, being a university graduate or student with an innovative tech idea). TÜBİTAK publishes 1812 calls periodically; for instance, the 2025-2 call opened on August 14, 2025. Companies can apply through TÜBİTAK’s online system. Successful projects gain a combination of expertise, networking and funding to accelerate growth.

KOSGEB Support Programs

KOSGEB also offers important incentives for innovative SMEs. Notable programs include:

• Technology Center Support Program: Announced in late 2025, this program provides long-term (10-year) grants for building and enhancing techno parks and R&D infrastructure. Funds can cover establishment costs, software, personnel training, consulting and promotional activities.

• R&D and Entrepreneurship Grants: KOSGEB’s entrepreneur support programs (e.g. grants for new businesses, project development, employment) can be used by software and game startups.

• Digitalization Incentives: Programs aimed at digital transformation and software development (for example, innovation vouchers, patent support) are available to technology companies.

Applications are made via KOSGEB’s e-government portal. For example, the 2025 Technology Center Support Program offers non-repayable grants to institutions establishing or expanding techno parks. In general, coordinate with KOSGEB representatives to select the right calls and prepare project applications.

Ministry of Commerce – Software and Game Development Incentives

The Ministry of Commerce provides export-oriented subsidies for software, mobile apps and digital game development. Recent figures (2025) include:

• Advertising and Marketing Support: Up to ₺57 million for overseas advertising expenses (reimbursing 60–70% of costs)

• General Promotion Support: Up to ₺16 million for general brand promotion and marketing abroad (60–70% of expenses reimbursed).

• Sales Commission Support: Up to ₺16 million for platform fees or sales commissions (covering 50–60% of commissions).

• Personnel Cost Support: Up to ₺13 million reimbursing 50–60% of development personnel salaries.

Conditions for these supports include being a Limited or Joint-Stock company, membership in a relevant exporters’ association, and having no outstanding tax or SGK debt. Expenses must be directly tied to serving foreign markets. Applications are typically submitted through the Ministry’s online support system or affiliated organizations. Firms should prepare valid invoices and plan budgets in advance to qualify for reimbursement.

Tax and SGK Incentives (Techno Park Benefits)

Turkey’s R&D law grants major tax breaks for companies in Technology Development Zones (TGBs):

• Corporate/Income Tax Exemption: Income from R&D, software and design activities in a tech park is 100% exempt from corporate or income tax.

• Social Security (SGK) Subsidy: For R&D personnel in a tech park, the government covers half of the employer’s social insurance premiums. This cuts labor costs substantially.

• Payroll Tax (Stopaj) Credit: Wages of R&D and design staff are mostly exempt from withholding tax. Under the law, 80–95% of the payroll tax (above the base minimum wage) is refunded or credited (doctoral engineers 95%, master’s 90%, others 80%).

• VAT Exemption: Software and game development services delivered from a techno park are exempt from VAT.

To gain these benefits, a firm must be operating within a designated tech park. Simply locating the company and its R&D projects in the park triggers the incentives. For example, Teknopark-registered companies automatically apply the tax exemptions and SGK subsidies in their payroll accounting. It is important to ensure that R&D personnel are documented and certified, and that proper e-declarations are filed monthly to claim the SGK support.

How to Apply and Next Steps

To utilize these incentives in 2026, firms should follow these steps:

• Monitor Call Announcements: Follow official portals (TÜBİTAK, KOSGEB, Ticaret Bakanlığı) for announcement schedules. Note deadlines and required documentation.

• Prepare Necessary Documents: Common requirements include corporate charter, budget of expenses, personnel lists, export strategy, and no-debt certificates. For example, all programs require that the company have no outstanding tax or SGK liabilities.

• Submit Online Applications:

  • TÜBİTAK (1812 BiGG): Apply on the PRODİS system under BiGG calls.

  • KOSGEB: Use KOSGEB’s e-service portal to apply for technology center or entrepreneurship grants.

  • Ministry of Commerce: Apply through the BİLİŞİM hizmetleri (ICT services) support platform for software/game subsidies.

• Leverage Techno Park Registration: If qualified, register the company and personnel in a Teknopark to automatically get tax/SGK advantages. Notify the park management and use the special employer code when reporting SGK.

Consulting experts or attending briefing seminars can help avoid mistakes. Many incentives are competitive or conditional, so clear project planning and compliance with export focus are key.

Get a Head Start on 2026 Incentives: Let us prepare your incentive applications and help you unlock these benefits. Contact us to kick off the process correctly!

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