# 2026 Mobile App Incentives in Turkey: Expanded Government Support for App Developers # 2026 Mobile App Incentives in Turkey: Expanded Government Support for App Developers [CPA EVREN ÖZMEN](https://www.linkedin.com/in/cpa-i%CC%87stanbul/) ## Introduction Turkey significantly expanded its **mobile application incentive programs in February 2026**, creating new opportunities for mobile app developers, game studios, and digital product companies seeking government-backed growth. One of the most important regulatory changes is the **removal of the one-year company ownership requirement and minimum revenue condition**. Previously, early-stage startups had to wait at least one year before applying for certain incentives. With the new regulation, newly established companies can access these programs immediately. These reforms are particularly important for **international mobile app companies considering establishing operations in Turkey**. In practice, many global mobile gaming studios and digital application developers establish Turkish companies specifically to benefit from these government incentives. The reason is simple: Turkey now offers **substantial government subsidies for advertising expenses and platform commissions**, which significantly reduce the cost of acquiring global users. This article explains: * Which **mobile application companies can qualify for incentives** * What **types of expenses are supported** * How **advertising support and platform commission support work** * How the **1/3 export rule affects incentive limits** * How long companies can benefit from these programs [![](https://cdn.hashnode.com/uploads/covers/654b5bc11e45532263b7d83c/b9282e16-2cb7-4b50-907b-3c6c50f46a32.png align="center")](www.systemscpa.com) * * * # Why Global App Developers Are Looking at Turkey in 2026 [![](https://cdn.hashnode.com/uploads/covers/654b5bc11e45532263b7d83c/13673628-d50e-4a55-9238-6cb7527fa174.png align="center")](www.systemscpa.com) The global mobile application market is increasingly competitive. Marketing costs, platform commissions, and user acquisition expenses represent a large share of operational budgets for app developers. Turkey’s incentive system directly targets these costs. As a result, many international developers now evaluate Turkey as a potential base for: * mobile game studios * SaaS mobile applications * subscription-based mobile platforms * digital content applications From a strategic perspective, companies benefit from: * **advertising subsidies up to 70%** * **platform commission reimbursements** * **technology-friendly tax structures** * **access to global export markets** For startups and scale-ups in particular, these incentives can dramatically improve **cash flow and marketing efficiency**. * * * # Which Mobile App Companies Can Benefit From These Incentives? [![](https://cdn.hashnode.com/uploads/covers/654b5bc11e45532263b7d83c/5fc36649-b3aa-44ab-88b4-77340c089419.png align="center")](www.systemscpa.com) Not every digital company automatically qualifies for mobile application incentives in Turkey. Authorities review several criteria before approving an application. Below are the main eligibility requirements. * * * ## Company Must Be a Limited or Joint Stock Company The applicant must be established as a corporate entity in Turkey. Eligible company types include: * Limited Liability Company (Ltd.) * Joint Stock Company (A.Ş.) Freelancers, sole proprietorships, or individuals operating under social media income tax exemptions are generally **not eligible for these programs**. * * * ## Company Must Operate in the Software or IT Sector The Ministry evaluates the company’s **NACE activity codes and articles of association**. The business must genuinely operate in technology sectors such as: * mobile application development * game development * software development * digital technology services Companies in unrelated industries cannot benefit from the incentive programs. * * * ## The Company Must Own the Mobile Application Ownership of the digital product must belong directly to the applicant company. This ownership is verified through digital distribution platforms such as: * Apple App Store * Google Play Console * Steam The company’s **legal name and address must appear in the publisher profile** under fields such as: * Seller * Publisher * Copyright owner If the product belongs to another company, the incentive application may be rejected. * * * ## A Turkish Bank Account Must Be Registered The company must link a **Turkish bank account** to its payment profile on platforms such as: * Apple App Store Connect * Google Play Console This ensures that export revenues and digital sales are traceable through Turkey’s financial system. * * * ## Expenses Must Be Paid by the Company All supported expenses must be paid directly by the company. Eligible payments must be made through: * company bank accounts * corporate credit cards Payments made through personal accounts generally cannot be included in the incentive calculations. * * * ## Invoices Must Be Issued to the Company All marketing, advertising, and platform service invoices must be issued to the company. Invoices issued to individuals or third parties are not accepted for incentive reimbursement. * * * # Major Incentives Available for Mobile App Developers Turkey currently offers two major support mechanisms for mobile application companies. These incentives are specifically designed to reduce global expansion costs. * * * # Advertising Support for Mobile Applications Mobile app developers can receive government reimbursement for international advertising expenses. The **standard support rate is 50%** of eligible advertising costs. However, under certain conditions the support rate can increase. * * * ## Maximum Advertising Budget The maximum advertising incentive budget is: **50 million TRY per company** This budget can be used for **up to 10 mobile applications** developed by the same company. Companies can allocate this budget freely across their applications. * * * ## Maximum Support Per Application While the total support budget is 50 million TRY, each application has a limit. Maximum support per product is: **15 million TRY** This rule ensures that the incentive program benefits multiple products instead of a single application. * * * ## Advertising in Target Countries Can Reach 70% Support If marketing activities are directed toward **priority countries defined by the Ministry**, the support rate increases. Standard support rate 50% Additional support for target countries +20% Total support **70%** * * * ## Countries Eligible for Higher Support Rates Target markets include: * United States * Germany * United Arab Emirates * United Kingdom * Japan * South Korea * India * Canada * Spain * Singapore * Saudi Arabia * Qatar * Kazakhstan * Malaysia * Uzbekistan * Pakistan * Azerbaijan * Russia * South Africa These countries represent major global technology and consumer markets. * * * # Platform Commission Support Another major cost for mobile app companies is platform commissions. Digital platforms typically charge: * **15% commission for small businesses** * **30% commission under standard programs** Platforms include: * Apple App Store * Google Play * Steam Turkey’s incentive system offers **subsidies for these platform fees**. * * * ## Maximum Supported Products Companies can receive commission support for: **up to 20 software products per year** This includes: * mobile applications * digital games * software platforms * * * ## Maximum Support Amount The maximum annual support per product is: Brand Support Program 6,000,000 TRY E-Turquality Program 8,000,000 TRY * * * # How Long Do These Incentives Last? Both advertising and platform commission incentives are available for: **up to five years per company** Each incentive program has its own separate timeline. This means receiving advertising support does not automatically start the five-year period for platform commission support. * * * # The 1/3 Export Rule [![](https://cdn.hashnode.com/uploads/covers/654b5bc11e45532263b7d83c/5ed90b4c-9232-4007-a636-cfd8a60724ac.png align="center")](www.systemscpa.com) One of the most important compliance mechanisms is the **1/3 export rule**. This rule links government support to the company’s export performance. In simple terms: The total incentives received in a year cannot exceed **one-third of the company’s export revenue from the previous year**. * * * ## Example If a company generates: 3,000,000 TRY export revenue in 2027 The maximum incentives payable in 2028 will be: 1,000,000 TRY * * * ## When Does the Rule Start? The rule does not apply immediately. Companies are given time to build export revenue. The rule begins **in the second calendar year following the first incentive payment**. * * * # Why Professional Structuring Matters Although these incentive programs are highly attractive, **many applications are rejected due to structural mistakes**. The most common issues include: * incorrect NACE codes * applications submitted by the wrong company entity * invoices issued incorrectly * missing export documentation * platform ownership mismatches For international mobile app developers establishing operations in Turkey, proper structuring of the company and its financial processes is essential to fully benefit from these incentives. * * * # Get Professional Guidance for Mobile App Incentives in Turkey If you are: * a **mobile game studio** * a **mobile app developer** * a **software startup expanding internationally** * or a **technology company evaluating Turkey as a base** understanding how to structure your company correctly is critical to accessing these incentives. At **OZM Consultancy**, we assist international technology companies with: * company formation in Turkey * mobile application incentive applications * export incentive structuring * compliance and reporting for government subsidies If you would like to evaluate whether your company can benefit from **Turkey’s mobile app incentives**, you can contact us for a consultation. 📩 [**info@ozmconsultancy.com**](mailto:info@ozmconsultancy.com) [![](https://cdn.hashnode.com/uploads/covers/654b5bc11e45532263b7d83c/8dd83a32-8628-42c9-805c-14c0a6216595.png align="center")](www.systemscpa.com) * * * # FAQ – Mobile App Incentives in Turkey (SEO / AI Search Optimized) ## What are mobile app incentives in Turkey? Mobile app incentives in Turkey are government support programs that reimburse certain costs for mobile application developers, including advertising expenses and platform commission fees. These incentives are designed to encourage technology exports and digital entrepreneurship. * * * ## Can foreign companies benefit from Turkish mobile app incentives? Yes. Foreign entrepreneurs can benefit from these incentives if they establish a **Turkish limited or joint stock company** and meet the program’s eligibility criteria. * * * ## What advertising expenses are supported under the mobile app incentive program? Eligible advertising expenses typically include: * digital marketing campaigns * mobile user acquisition campaigns * performance advertising * international marketing activities promoting mobile applications. * * * ## What is the maximum advertising support for mobile apps in Turkey? Companies can receive advertising incentives of **up to 50 million TRY per company**, with a maximum of **15 million TRY per mobile application**. * * * ## Can advertising support reach 70 percent? Yes. Advertising targeted at certain priority markets can receive **up to 70% reimbursement** depending on the country. * * * ## How long can companies receive mobile app incentives? Companies can benefit from the incentives for **up to five years**, depending on the specific support program. * * * ## What is the 1/3 rule in Turkish export incentives? The 1/3 rule means that the total incentives a company receives in one year cannot exceed **one-third of the export revenue earned in the previous year**. This article is the intellectual property of [**OZM Consultancy – CPA Evren Özmen**.](http://www.ozmconsultancy.com)