Turkey Mobile Game Incentives 2026
Turkey’s Mobile Game & Software Incentives Explained (2026): Commission, UA and Hosting Support
Turkey’s updated support framework for mobile games, software exports and digital products has become one of the most important state incentive mechanisms for internationally scaling technology companies. However, many game studios and app companies misunderstand how the limits, quotas and publisher-account rules actually work in practice.
Key Takeaway:
Under Turkey’s current “Marka Destek Programı” structure, eligible mobile game and software companies may receive support for platform commissions, advertising / user acquisition expenditures and hosting infrastructure costs. But the incentive depends heavily on proper structuring of the publisher account, product ownership and international monetisation flow.
1. Which Expenses Are Supported?
For most mobile game studios, SaaS companies and app developers, the largest recurring expenses are not payroll or office costs. The real cost structure usually comes from:
Apple App Store commissions
Google Play commissions
Meta Ads / TikTok Ads / Google Ads
User acquisition campaigns (UA)
Cloud infrastructure and hosting
International digital promotion costs
Turkey’s current support model directly targets these cost items.
| Support Type |
Typical Expense Examples |
Support Logic |
| Platform Commission Support |
Apple App Store, Google Play, Steam commissions |
Supports international digital distribution costs |
| Advertising & Promotion Support |
Meta Ads, Google Ads, TikTok Ads, influencer campaigns |
Supports international user acquisition activities |
| Hosting / Cloud Support |
AWS, Azure, Google Cloud, server infrastructure |
Supports technical infrastructure used for foreign markets |
2. Every Game or Application Is Evaluated Separately
One of the most misunderstood areas is the product-level calculation system.
Important Rule
Publishing the same game on both iOS and Android does not increase the support quota for that game.
Apple App Store support and Google Play support are both consumed from the same game-level limit.
For example:
Game X may receive support entirely through Apple App Store,
or partly through Apple and partly through Google Play,
but the total annual limit for Game X does not increase because the game exists on multiple platforms.
3. The “Own Publisher Account” Rule Is Critical
Perhaps the single most important compliance issue is the publisher-account structure.
To receive commission support, the application or game must be marketed through the company’s own Apple App Store or Google Play developer account.
Critical Compliance Point
If the game is published through a third-party publisher, external partner or another company’s developer account, the Turkish company may lose eligibility for commission support.
This issue should be structured correctly before launch — not after the application starts generating revenue.
4. Annual Support Limits Per Game
Under the current 2026 structure, the annual support limits per game / software product are as follows:
| Support Type |
Annual Product-Level Limit |
Notes |
| Commission Support |
6.000.000 TL |
Combined across Apple, Google Play and other eligible platforms |
| Advertising & Promotion Support |
20.000.000 TL |
May be used across multiple advertising channels |
The support may be used through:
However, the total annual quota per game remains fixed.
5. Company-Level Annual Caps and Product Quotas
The legislation also introduces overall annual company caps.
| Category |
Company-Level Annual Limit |
| Maximum Supported Products |
20 games / software products |
| Total Commission Support |
30.000.000 TL annually |
| Total Advertising Support |
75.000.000 TL annually |
This means that even if individual products remain below their own limits, the company-wide annual caps still apply across the portfolio.
6. Each Domain or Application Counts Separately
Another important detail is the “single beneficiary / separate product” logic.
Each separately identifiable application, domain or software product may potentially be treated as an independent product for support purposes.
Example
If a studio operates:
each game may potentially benefit from its own separate product-level support limits, assuming the documentation and ownership structure are properly maintained.
7. GEO Targeting and Advertising Support Rates
The standard support rate for advertising and promotion expenditures is generally 50%.
However, where the target country is included in Turkey’s official “Priority Target Countries” list, an additional 20-point advantage may apply and the effective support rate may increase to 70%.
| Campaign Type |
Potential Support Rate |
| Standard foreign market targeting |
50% |
| Priority target countries (e.g. US) |
Up to 70% |
Important Practical Detail
If advertising creatives contain Turkish language alongside the foreign language campaign structure, the support ratio may effectively fall back toward the standard 50% calculation logic.
Creative localisation and campaign structuring therefore matter not only commercially, but also from an incentive perspective.
8. Hosting and Cloud Infrastructure Support
Hosting support remains highly relevant for internationally scaling software companies and mobile game studios.
AWS, Azure, Google Cloud and similar infrastructure expenses may potentially qualify for support where:
the services are linked to international digital products,
the Turkish company is the beneficiary,
and the hosting costs are properly documented.
| Hosting Support Item |
Annual Company-Level Limit |
| Hosting / Cloud Infrastructure Support |
7.500.000 TL annually |
9. Common Structuring Mistakes
Publishing through another publisher’s Apple or Google account
Paying ad invoices from personal cards instead of company accounts
Using mixed Turkish-language creatives in foreign-targeted campaigns
Failing to separate products and domains operationally
Improper invoice descriptions
Missing advertising evidence and payment documentation
Applying after expenditure deadlines
10. Why Structuring Matters More Than Most Companies Realise
For mobile game studios spending millions on user acquisition, these incentives are not simply accounting reimbursements. They can materially change the economics of scaling internationally from Turkey.
However, eligibility depends heavily on:
publisher-account ownership,
payment flow design,
company structure,
international monetisation evidence,
and incentive-ready documentation from day one.
Many companies only discover structural problems after the spending has already occurred — when it may be too late to correct the documentation retroactively.
Need a Review Before Scaling Internationally?
OZM Consultancy advises mobile game studios, SaaS companies and software exporters regarding Turkish incentive structuring, service export compliance, publisher-account design and incentive-readiness planning.
For one-to-one advisory support, contact: info@ozmconsultancy.com
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This article is provided for general informational purposes only and does not constitute tax or legal advice. Incentive eligibility depends on the specific structure, product ownership, publisher account configuration and supporting documentation of each company.
Non-Dom Tax Expert CPA Evren Özmen
