Turkey Mobile Game Incentives 2026: 50% UA, App Store Commission & Cloud Cost Support for Global Game Studios
Turkey has introduced one of the most aggressive mobile game incentive programs in Europe and the MENA region. Under Presidential Decree No. 10962, mobile game studios operating from Turkey can receive up to 50% reimbursement on user acquisition (UA) campaigns, Apple and Google App Store commissions, cloud infrastructure expenses, analytics platforms, and international growth teams. For global gaming companies seeking lower CAC, higher EBITDA margins, and government-backed scaling capital, Turkey is rapidly positioning itself as a strategic hub for mobile game development and global publishing operations.
Turkey Mobile Game Incentives 2026: 50% UA, App Store Commission & Cloud Cost Support for Global Game Studios
Legal Basis: Presidential Decree No. 10962
Effective Date: 27 February 2026
Executive Overview: Why Global Mobile Game Studios Are Looking at Turkey
Turkey has introduced one of the most commercially aggressive incentive regimes available to mobile game studios in Europe, the Middle East and North Africa. Under Presidential Decree No. 10962, companies operating from Turkey may obtain up to 50% reimbursement of:
User acquisition (UA) expenditures
App Store platform commissions (Apple & Google)
Cloud hosting and infrastructure costs
Analytics and subscription management tools
Domestic and overseas growth teams
For global mobile gaming companies seeking margin optimization, cost-efficient scale and government-backed growth capital, Turkey now offers a structural financial advantage that directly affects EBITDA modeling.
This article provides a full legal, financial and strategic analysis of Turkey mobile game incentives, drafted for international studios, investors, CFOs and expansion strategists evaluating Turkey as a gaming hub.
I. Turkey’s Strategic Position in the Global Mobile Gaming Market
Turkey is no longer merely an emerging market. It has become:
A proven mobile gaming talent ecosystem
A competitive cost jurisdiction for engineering and creative teams
A scaling base for global publishing operations
With strong domestic studios achieving international exits and a robust development workforce, Turkey combines human capital depth with favorable FX-adjusted operational costs.
The 2026 incentive reform builds upon this ecosystem by subsidizing core profitability drivers.
II. Legal Framework: Presidential Decree No. 10962
Presidential Decree No. 10962 introduced a unified architecture consolidating previously fragmented IT and export support programs.
The Decree specifically targets:
Digital products (mobile games, apps, SaaS platforms)
International revenue generation
Scalable marketing expenditure
Overseas expansion
The regime is structured as a reimbursement model rather than a tax holiday. This distinction is material: the state co-finances operating expenditures rather than merely reducing corporate tax.
III. User Acquisition (UA) Incentives in Turkey
1. Scope
Mobile game studios may receive:
50% reimbursement
Annual ceiling: TRY 50,000,000
Maximum 10 digital products per year
Maximum TRY 15,000,000 per product
Eligible expenditures typically include:
Performance marketing campaigns
Paid social media acquisition
Influencer marketing
International digital advertising
Growth campaigns targeting overseas markets
2. Strategic Impact on CAC
User acquisition is the single most material cost in freemium gaming models.
Example scenario:
This shifts LTV/CAC ratios materially upward, directly improving monetization efficiency.
IV. App Store Commission Support (Apple & Google)
The Decree directly addresses platform dependency.
Relevant marketplaces include:
Apple
Google
Financial Parameters
Economic Example
If a mobile game generates TRY 150M in gross revenue:
30% commission = TRY 45M
Eligible ceiling: 20M
Reimbursement: 10M
This effectively reduces the margin compression imposed by marketplace fees.
Few jurisdictions globally subsidize app store commissions in this manner.
V. Cloud & Infrastructure Incentives
Infrastructure support includes expenses related to:
Amazon Web Services
Microsoft Azure
Parameters
Eligible categories:
Hosting services
Dedicated servers
CDN infrastructure
Storage services
Cloud subscriptions
For live-service mobile games, infrastructure scales with DAU growth. Subsidizing 50% of this expenditure converts operational expense into shared-state growth capital.
Performance optimization platforms may include:
Adjust
Sensor Tower
RevenueCat
Financial Terms
Eligible expenditures:
Attribution tools
Subscription management platforms
Market intelligence software
Performance analytics systems
This reinforces Turkey’s positioning as a data-driven scaling jurisdiction.
VII. Employment Support (Domestic & Overseas Growth Teams)
Domestic Teams
Overseas Units
This directly supports international marketing and expansion structures.
VIII. Comparison: Turkey vs Other Gaming Jurisdictions
| Country |
UA Support |
Platform Commission Support |
Cloud Support |
Employment Support |
| Turkey |
50% |
50% |
50% |
Yes |
| Estonia |
No |
No |
Limited |
Limited |
| Poland |
Tax credits |
No |
No |
Partial |
| UAE |
No |
No |
No |
No |
Turkey’s model is uniquely operating-cost focused rather than tax-credit centric.
IX. Corporate Structuring for International Studios
Foreign shareholders may establish:
Key considerations:
Turkey allows 100% foreign ownership.
X. Tax Interaction Considerations
Companies must evaluate:
Corporate income tax implications
VAT treatment
Incentive recognition accounting
IFRS vs local GAAP classification
Cash flow timing alignment
Professional structuring is essential to avoid audit disputes.
XI. Compliance & Documentation Risk
To secure reimbursements:
Expenses must be properly categorized
Invoices must comply with Ministry standards
Reporting must be timely
Target-market conditions must be satisfied
No duplicate support may be claimed
Improper structuring may result in rejection or clawback.
XII. Impact on EBITDA, Burn Rate & Valuation
For VC-backed studios:
Reduced CAC improves growth efficiency
Platform reimbursement increases net margin
Infrastructure support lowers burn
Employment support reduces fixed expansion costs
The aggregate financial effect can materially improve valuation multiples.
XIII. Duration & Target Market Bonus
This makes Turkey particularly attractive for expansion into priority international markets.
XIV. Strategic Implementation Roadmap
Incentive eligibility assessment
Product segmentation strategy
Financial modeling recalibration
Corporate structure alignment
Documentation protocol establishment
Application filing
Ongoing compliance monitoring
Success depends on proactive structuring rather than retroactive application.
XV. Why Global Studios Are Evaluating Turkey in 2026
Studios searching:
“Best country for mobile game tax incentives”
“Government support for user acquisition”
“Countries subsidizing App Store commission”
“Europe mobile game expansion hub”
are increasingly identifying Turkey as a financially leveraged jurisdiction.
Turkey now offers:
Competitive development workforce
Strong gaming ecosystem maturity
Direct cost-sharing of core scalability variables
Government-backed margin optimization
Conclusion: A Structural Shift in Global Mobile Gaming Economics
Turkey’s 2026 mobile game incentive regime does not merely provide support; it recalibrates growth economics.
By subsidizing:
User acquisition
App Store commissions
Cloud hosting
Analytics
Growth teams
Turkey transforms high operating expenditure into partially state-financed expansion capital.
For international mobile gaming companies evaluating jurisdictional strategy, Turkey now ranks as one of the most cost-leveraged expansion bases in the EMEA region.
Aşağıya, global mobil oyun şirketlerini hedefleyen, premium tonlu ve yatırımcı seviyesinde güven veren bir CTA + funnel closing section ekliyorum. Bu bölüm doğrudan makalenin sonuna yerleştirilebilir.
Structuring Your Mobile Game Expansion in Turkey
Turkey’s 2026 mobile game incentive regime offers substantial financial leverage. However, the real advantage does not lie in merely knowing the incentives exist. It lies in structuring your operations correctly from day one.
In practice, successful incentive utilization requires:
Correct expense classification under Presidential Decree No. 10962
Proper product segmentation for multi-title studios
Alignment of UA budgeting with reimbursement ceilings
Commission reporting compatibility with Apple and Google statements
Cloud invoicing structuring under Turkish compliance rules
Transfer pricing alignment for foreign parent companies
Audit-ready documentation architecture
Studios that incorporate these variables into their financial planning model may materially improve EBITDA and reduce cash burn. Studios that attempt to retrofit compliance after spending may encounter delays, reductions or rejected applications.
Turkey is not merely a low-cost development jurisdiction. It is now a cost-sharing growth jurisdiction — provided that the structure is engineered correctly.
Who This Framework Is Designed For
This regime is particularly suitable for:
Global mobile game publishers evaluating European expansion
Venture-backed studios optimizing LTV/CAC ratios
Studios facing margin compression from App Store commissions
Growth-stage gaming companies building overseas marketing teams
International investors structuring a Turkey-based operating subsidiary
If your annual UA budget exceeds mid-seven figures in EUR or USD, the financial impact of this regime becomes strategically material.
Next Step: Incentive Structuring Assessment
Before incorporating or shifting operations to Turkey, an initial incentive feasibility and structuring review is recommended.
A structured assessment typically includes:
Business model evaluation (F2P, hybrid, subscription, IAP-heavy)
Projected UA and commission modeling
Cloud infrastructure mapping
Corporate and IP structuring analysis
Eligibility risk review
3-year reimbursement projection
This analysis allows management and investors to quantify:
Strategic Consultation
If your studio is evaluating:
Establishing a Turkey-based mobile game entity
Relocating publishing operations to Turkey
Structuring a joint venture with a Turkish studio
Optimizing a multi-entity gaming group
a tailored legal and financial structuring roadmap can be prepared.
A preliminary strategy session can clarify:
For confidential advisory regarding Turkey mobile game incentives:
📩 info@ozmconsultancy.com
🌍 www.ozmconsultancy.com
Initial consultations are structured as strategic feasibility reviews rather than generic briefings, ensuring actionable financial clarity for management and investors.
Final Consideration for Global Studios
In 2026, the question is no longer whether Turkey has incentives.
The relevant question is:
Can your studio afford not to structure for them?
If user acquisition, platform commissions and infrastructure costs materially impact your EBITDA, Turkey’s regime warrants a serious financial modeling review.
