Why Global Gaming and App Companies Are Establishing Entities in Turkey (2025 Guide)
Introduction: Turkey’s Quiet Rise in the Global Gaming Economy
In recent years, Turkey has quietly positioned itself as a strategic hub for mobile app developers and gaming studios seeking both operational efficiency and financial optimization.
From Singaporean publishers to European indie studios, companies across continents are realizing that Turkey offers a unique combination: a skilled creative workforce, a low-cost corporate environment, and a powerful system of government incentives directly rewarding digital export activity.
At OZM Consultancy, we’ve observed a clear pattern — foreign gaming and app firms are no longer just hiring Turkish freelancers; they are forming or acquiring Turkish companies to access export-linked refunds on platform commissions and advertising costs.
This article explains how that structure works, what eligibility looks like, and why the next twelve months could represent the most financially advantageous window yet for expansion.
1. Understanding the Financial Opportunity
For gaming and app publishers, a large portion of global spend flows into platform fees and advertising — Apple’s 30% commission, Google Play charges, Meta or TikTok user-acquisition campaigns.
In most countries, these costs are simply accepted as a necessary burden.
Turkey, however, treats them differently.
Under several Ministry of Trade programs, export-focused digital companies can reclaim up to 60% of eligible marketing and commission expenditures as direct cash support.
Examples of reimbursable costs
App Store / Google Play commissions on exported sales
Meta, TikTok, Google, Unity Ads, and influencer-based marketing expenses
Localization and translation services for global launches
Subscriptions to analytics or monetization tools (e.g., Sensor Tower, Data.ai)
These aren’t theoretical incentives; they’re cash reimbursements transferred to your Turkish entity’s bank account after approval.
2. Why Turkey Attracts Global Developers
Beyond financial benefits, Turkey combines the fundamentals that matter to any digital enterprise:
| Factor | Why It Matters | Turkey’s Advantage |
| Talent Base | Game art, animation, and mobile engineering talent | Strong Unreal/Unity ecosystem, competitive salary levels |
| Tax Environment | Export income incentives | 80%–100% corporate tax exemptions within Technoparks |
| Cost Efficiency | Labor and overhead costs | 40%–60% lower than Western Europe |
| Location | Between EU and MENA markets | Ideal for time-zone overlap and bilingual operations |
| Government Support | Direct reimbursement programs | Platform & ad spend refunds, R&D grants, Technopark exemptions |
When structured properly, a Turkish entity can become both a production studio and a financial optimization center, improving your global cost structure while maintaining creative control.
3. The One-Year Requirement: Building Eligibility
To apply for the reimbursement of platform and advertising costs, your company must maintain a Turkish legal entity — either a Limited (Ltd. Şti.) or Joint-Stock (A.Ş.) — that has been active for at least 12 months.
This criterion ensures that the entity has:
Registered exports (invoicing abroad in foreign currency)
Proper accounting and payroll records in compliance with Turkish tax law
Bank statements and documentation supporting digital spend
Pathways to Qualification
Establish a New Entity:
Set up a wholly-owned Turkish subsidiary to handle exports and ad campaigns.
Acquire an Existing Company:
Purchase a small local studio with one-year history to accelerate eligibility.
Both paths are viable, but require careful due diligence and structuring — especially around shareholder agreements, VAT registration, and Technopark eligibility.
OZM Consultancy regularly assists foreign studios through these formations, including cross-border shareholding setup and reimbursement documentation workflows.
4. The Reimbursement Process Step-by-Step
Once your entity meets the one-year condition, the process is straightforward — but procedural discipline is crucial.
Collect Eligible Documents:
Export invoices, advertising bills, and App Store/Play statements are compiled.
Submit Application to Ministry of Trade:
Filed under the Support for Overseas Promotion and Digital Services Export Program (2023/5).
Verification and Audit:
The ministry reviews financial statements and banking records.
Cash Reimbursement:
Approved refunds are transferred directly to the company’s Turkish account, typically within 90–120 days.
Refund Rates (2025 estimates)
Up to 60% of eligible ad and platform commissions
Annual limit: roughly USD 500 000 per company
Processing time: 3–4 months post-submission
These figures vary by sector and program type, but they illustrate the tangible ROI of formalizing your presence in Turkey.
5. Combining Incentives: The Smart-Layered Model
High-performing studios don’t rely on a single subsidy. They combine multiple incentives to build a durable cost-advantage stack.
| Program | Benefit | Typical Applicant |
| Technopark Law No. 4691 | 100% income tax exemption on R&D staff and 50% dividend exemption | Studios developing proprietary engines or gameplay tech |
| TÜBİTAK 1812 – BİGG Program | Non-repayable R&D grant (≈ TRY 900 000) | Startups under 3 years old |
| Export Incentive 2023/5 | Up to 60% reimbursement of platform & ad costs | Game publishers, app developers |
| KOSGEB Innovation Support | Reimbursement of software and SaaS tools | SMEs with Turkish registration |
By layering these correctly — for instance, establishing a Technopark-based R&D hub while claiming export refunds through your main entity — companies can reach effective net tax rates near zero on exported revenue.
6. Tax and Legal Structuring Considerations
Turkey’s framework is open, but it must be implemented precisely.
Key structuring questions include:
Corporate Form: Ltd. Şti. vs. A.Ş. for ownership flexibility
Capitalization: Minimum TRY 50 000 for Ltd., TRY 250 000 for A.Ş.
Withholding Tax: 5%–10% on dividends to treaty countries
Double-Tax Treaty Protection: Available with 80+ jurisdictions
VAT Handling: Exported digital services are 0% VAT under Turkish law
OZM Consultancy supports clients with end-to-end structuring, ensuring compliance with both Turkish commercial code and international tax treaties.
7. Case Study: A European Publisher Expands to Istanbul
A mid-size EU-based mobile gaming publisher sought to reduce UA (user-acquisition) costs while building an R&D art team.
Timeline & Results:
Q1 2024: Incorporated a Turkish Ltd. Şti. with OZM’s assistance
Q2–Q3 2024: Spent USD 250 000 on ads and USD 80 000 in platform fees
Q4 2024: Filed reimbursement; received USD 198 000 refund (≈ 60%)
2025: Registered Technopark subsidiary for R&D payroll exemption
Total annual savings exceeded USD 300 000, while the local entity built a qualified team eligible for future TÜBİTAK grants.
8. Challenges and Compliance Risks
Every jurisdiction offering incentives also enforces documentation discipline.
The most common pitfalls include:
Incomplete export documentation or mismatched invoice currencies
Advertising bills issued to the parent company rather than the Turkish entity
Late or inconsistent financial filings
Misinterpretation of “eligible digital exports”
With the right local partner, these risks are easily mitigated.
OZM Consultancy provides monthly compliance management, including bookkeeping in both Turkish and IFRS formats, and prepares full audit-ready subsidy files.
9. Turkey vs. Other Jurisdictions
| Jurisdiction | Corporate Tax | Export Refunds | R&D Payroll Relief | Ease of Setup |
| Ireland | 12.5% | Limited | Partial credit | Moderate |
| Singapore | 17% | None for ad spend | Strong R&D credit | Easy |
| Estonia | 20% (on distribution) | None | Minimal | Easy |
| Turkey | 20% (0% in Technopark) | Up to 60% cash refund | Full R&D exemption | Fast (≈ 10 days) |
The numbers speak for themselves: Turkey delivers cash-flow support unmatched by Western systems, especially for mobile content exporters.
10. Building a Long-Term Base: Beyond Subsidies
Turkey’s gaming ecosystem has matured rapidly:
600+ active studios, from hyper-casual to AAA outsourcing
Universities producing skilled Unreal, Unity, and 3D artists
Investor interest from both MENA and EU venture funds
For many companies, the Turkish entity evolves from a cost center to a creative production hub — a base for art, animation, live-ops, or even publishing.
As the global digital-tax landscape shifts (OECD Pillar 2, EU DMA, etc.), Turkey’s flexible regime provides regulatory stability and geographical diversification.
11. Why Work with OZM Consultancy
At OZM Consultancy, we specialize in bridging the gap between international investors and Turkish regulatory frameworks.
Our services include:
Company formation and shareholder structuring
Technopark and R&D center registration
Export reimbursement filing and follow-up
Monthly accounting, payroll, and tax compliance
Cross-border reporting aligned with parent-company standards
We’ve assisted studios from Europe, Asia, and North America in transforming their Turkish entities into compliant, profit-optimized operations.
12. Schedule a Strategy Session
Whether you plan to establish a new subsidiary or acquire an existing Turkish company, an initial hourly advisory session can help you map eligibility, expected ROI, and formation timelines.
Book your session today:
👉 info@ozmconsultancy.com
LinkedIn: Evren Özmen, CPA (Turkey)
We look forward to helping your studio expand efficiently, benefit intelligently, and operate confidently in one of the world’s fastest-growing digital markets.
© 2025 OZM Consultancy — Certified Public Accountants, Istanbul
Professional advisory for global studios entering Turkey’s gaming and digital ecosystem.
