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Turkey IT Incentives 2026 | Software Export & Digital Platform Support Guide

Turkey IT Incentives 2026 | Software Export & Digital Platform Support Guide

Updated
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Turkey IT Incentives 2026 | Software Export & Digital Platform Support Guide
M
I’m Evren ozmen, a CPA based in Istanbul, advising remote workers, freelancers, and international founders on Turkish tax and cross-border structuring. I focus on practical tax strategies around: 100% service export income deduction Tax residency in Turkey Company formation for foreigners Remote work and international income I break down complex tax rules into clear, actionable guidance — without losing the legal and compliance reality behind them. info@ozmconsultancy.com 🇹🇷 Türkiye genelinde; yazılım ve dijital ürün geliştiren şirketler, yurt dışına uzaktan hizmet sunan profesyoneller, Teknopark firmaları, oyun stüdyoları ve mobil uygulama şirketlerine Türkçe ve İngilizce mali ve vergisel danışmanlık hizmetleri sunuyoruz. 📘 Insights & Publications: https://medium.com/@evrenozmen 📩 For Online Tax Advisory & Accounting Services/Danışmanlık-Mali Müşavirlik Hizmetleri: info@ozmconsultancy.com

IT Incentives in Turkey (2026 Updated Guide)

Software Export Incentives & Digital Intermediation Supports under Presidential Decree No. 10962

TL;DR: As of 1 January 2026, Presidential Decree No. 10962 entered into force, restructuring Turkey’s IT and software export incentives regime. Software companies, mobile app developers, digital game studios, SaaS providers, and digital intermediation platforms can benefit from state support covering overseas advertising, digital product promotion, platform commissions, hosting, employment, overseas offices, software licenses, data/report subscriptions, international memberships, certification, trademark/patent registration, and more.

In target countries defined under Article 44 of the Decree, support rates may increase by up to +20 percentage points, reaching 70% in certain items. Sectoral distinctions are now clearer, limits have been increased, and transition provisions from 2025 have been formally defined.


Table of Contents

  1. Overview of the 2026 IT Incentives Framework

  2. Who Can Benefit from Software Export Incentives in Turkey?

  3. Sectoral Classification: IT vs. Digital Intermediation

  4. 2026 Incentive Limits and Support Rates (Updated Table)

  5. Advertising & Overseas Marketing Support

  6. Digital Product Promotion Support (IT Sector)

  7. Platform Commission Support (App Stores & Marketplaces)

  8. Hosting & Infrastructure Support

  9. Employment Support (Domestic & Overseas Units)

  10. Overseas Office & Agency Commission Support

  11. Certification, Trademark & Patent Support

  12. Target Country Advantage (+20 Points)

  13. Transition from 2025 to 2026 – Offset (“Deduction”) Rules

  14. E-TURQUALITY® Program – “Stars of IT”

  15. Common Compliance Mistakes

  16. Frequently Asked Questions


1. Overview of the 2026 IT Incentives Framework

Turkey’s IT export support regime has been fundamentally redesigned under Presidential Decree No. 10962. Previous decisions (5447, 5448, 5449) have been repealed, and all IT and digital intermediation supports are now consolidated under a unified framework.

The new system focuses on:

  • Clear sector classification

  • Product-based limits

  • Higher annual caps

  • Audit-driven documentation standards

  • Target country leverage

  • Transition rules from 2025

For technology companies targeting global growth, this framework creates a structured public financing model for scalable expansion.


2. Who Can Benefit from Software Export Incentives in Turkey?

The 2026 incentive system applies to companies engaged in:

  • Software development and overseas sales (B2B licensing, SaaS subscriptions, project-based software delivery, maintenance models)

  • Mobile applications and digital games offered to foreign users

  • Digital intermediation platforms (marketplace/commission-based models)

  • Fintech, AI, blockchain, cybersecurity, metaverse solutions exported abroad

Eligible Beneficiaries

  • Software companies

  • Mobile app developers

  • Digital game studios

  • SaaS providers

  • AI & blockchain startups

  • Fintech firms

  • Cybersecurity companies

  • Technology companies operating inside or outside technoparks

Being located in a technopark is not mandatory; what matters is verifiable service export.


3. Application Principle: HIB Membership & DYS System

To benefit from incentives:

  • Companies must become members of the Service Exporters’ Association (HİB).

  • Applications are submitted via the Support Management System (DYS).

Critical success factors include:

  • Correct matching of expense type with support item

  • Proper payment documentation chain

  • Audit-ready file structure

The Ministry evaluates applications under strict compliance standards.


4. 2026 IT Incentives – Updated Limits

Support Item Rate 2026 Annual Cap
Overseas Advertising & Marketing 50% TRY 25,000,000
Digital Product Promotion (IT) 50% TRY 50,000,000 (TRY 15,000,000 per product)
Platform Commission (IT) 50% TRY 20,000,000 (TRY 4,000,000 per product)
Hosting 50% TRY 5,000,000
Software Licenses 50% TRY 2,500,000
Reports & Database Memberships 50% TRY 2,500,000
International Memberships 50% TRY 2,500,000
Domestic Employment 50% TRY 90,000/month per employee (max 5)
Overseas Employment 50% TRY 250,000/month per employee (max 5)
Overseas Office Rent 50% TRY 6,000,000 per office/year
Agency Commission 50% TRY 6,000,000
Certification 50% TRY 4,000,000
Sustainability Program 50% TRY 20,000,000

5. Advertising & Overseas Marketing Support

Covers digital campaigns including:

  • Google Ads

  • Meta (Facebook, Instagram)

  • TikTok

  • YouTube

  • Influencer collaborations

  • Global PR activities

Support rate: 50%
Annual cap: TRY 25 million

Export linkage and country breakdown documentation are crucial.


6. Digital Product Promotion Support (IT Sector Only)

Applies exclusively to:

  • Software

  • Mobile apps

  • Digital games

Support rate: 50%
Annual cap: TRY 50 million
Per-product limit: TRY 15 million
Maximum 10 products annually

Improper product structuring may cause limit loss.


7. Platform Commission Support

Commissions paid to:

  • Apple App Store

  • Google Play

  • Steam

  • Console stores

Support rate: 50%
Annual cap: TRY 20 million
Per-product cap: TRY 4 million

Correct classification of “commission” expenses is critical.


8. Hosting Support

Cloud hosting and infrastructure costs are eligible when linked to foreign user services.

Support rate: 50%
Annual cap: TRY 5 million

Export linkage must be demonstrated.


9. Employment Support (Workforce Development)

Two major categories:

Domestic Employment (Export-focused roles)

  • 50% support

  • TRY 90,000/month per employee

  • Max 5 employees

Overseas Unit Employment

  • 50% support

  • TRY 250,000/month per employee

  • Max 5 employees

Job descriptions must align with export activities.


10. Overseas Office Support

Covers:

  • Office rent

  • Shared workspace membership

  • Certain documentation expenses

Support rate: 50%
Annual cap: TRY 6 million per unit
Max 25 units total
Max 5 years per country


11. Certification & Trademark Support

Covers:

  • International certifications

  • Compliance documentation

  • Trademark & patent registration abroad

Support rate: 50%
Annual caps between TRY 2.5–4 million

Strategic IP planning is essential for global positioning.


12. Target Country Advantage – Up to 70%

Under Article 44 of Presidential Decree No. 10962:

Support rates may increase by up to +20 percentage points for activities in designated target countries.

Eligible categories include:

  • Overseas offices

  • Advertising & marketing

  • Overseas event participation

  • Digital product promotion

Thus, 50% support may reach 70%.

Strategic country planning significantly impacts total recoverable amounts.


13. Transition from 2025 to 2026

If a company received support in 2025:

  • Previously used durations and limits are deducted (“offset”)

  • Planning must incorporate past utilization

Failure to conduct transition analysis may result in payment reductions.


14. E-TURQUALITY® – “Stars of IT”

High-performing technology companies may qualify for the upper-tier E-TURQUALITY Program.

This program supports:

  • Branding

  • Overseas expansion

  • Global marketing

  • Organizational development

It is not merely a reimbursement scheme, but a long-term scaling instrument.


15. Common Compliance Mistakes

  1. Incorrect sector classification (IT vs. digital intermediation)

  2. Ignoring product-based limits

  3. Weak export documentation chain

  4. Misinterpreting target country increase

  5. Poorly structured employment documentation

  6. Misclassified agency or certification expenses

  7. Overlooking transition offset rules

Audit risk primarily arises from documentation inconsistency.


16. Example Scenario – Potential Support in 2026

A software company with:

  • TRY 40M overseas advertising

  • TRY 10M platform commission

  • TRY 6M hosting

May potentially benefit from:

  • TRY 15M (digital product promotion)

  • TRY 4M (commission support)

  • TRY 5M (hosting)

Total potential support: Significant multi-million TRY reimbursement, depending on compliance structure.


Strategic Advisory Approach

IT incentives are compliance-driven financial engineering tools. When improperly structured, reimbursement risk emerges.

A professional advisory framework typically includes:

  • Sector classification analysis

  • Product-level limit modeling

  • DYS file architecture

  • Transition compliance review

  • Target country optimization

  • E-TURQUALITY eligibility planning


Frequently Asked Questions

What are IT incentives in Turkey?

State supports covering export-related marketing, commission, hosting, employment, certification and other expenses for software and digital companies.

Can digital marketplaces benefit?

Yes, but digital product promotion and platform commission support apply only to IT developers, not digital intermediation platforms.

What is platform commission support?

50% reimbursement of commissions paid to digital platforms within defined limits.

How is the +20 point target country increase applied?

Only to categories listed under Article 44 of the Decree.

How to apply?

Through HİB membership and DYS system submission with audit-compliant documentation.


Final Note

Turkey’s 2026 IT incentives regime under Presidential Decree No. 10962 represents one of the most comprehensive public support frameworks in the region for software exports and digital growth.

For technology companies planning aggressive global scaling, structured incentive planning can significantly reduce operational expenditure and enhance international competitiveness.


Reach Us

info@ozmconsultancy.com