If you run an international software house, a mobile gaming studio, or a digital platform business, Turkey IT incentives have quietly become one of the most generous state support ecosystems in Europe and MENA. On 27 February 2026, a new Presidential Decree (No. 10962) reshaped the entire support architecture for IT service exports, consolidating every program under a single, simplified framework with annual limits reaching 500 million TL per brand.

For foreign companies, this is not just legislative housekeeping. It is a strategic opening. But the eligibility rules are often misunderstood, and the wrong setup on day one can lock a company out of the most valuable supports for years.

This guide explains exactly how a foreign IT or gaming company can tap into Turkey IT incentives in 2026, what structural decisions matter most, and what a realistic 3-year roadmap looks like. For a detailed Ministry-level breakdown of the mobile gaming and IT sector support catalogue, you can also review our dedicated overview: Republic of Türkiye — Support Programs for the Mobile Gaming & IT Sectors.

Why Turkey Now? The 2026 Reset

Until early 2026, Turkey IT incentives were spread across several decrees with overlapping rules and varying eligibility thresholds. The 27 February 2026 Decree (No. 10962), published by the Republic of Türkiye Ministry of Trade, ended that fragmentation. It repealed the older 5447 and 5448 decrees and consolidated everything into two clean tiers: the Services Sector Takeoff Program (Hizmet Sektörleri Atılım Programı) and the Branding Program, which includes the flagship E-TURQUALITY® track.

The reset brought three changes that matter most for foreign companies:

  • The 1-year company-age requirement for the Takeoff Program was removed. A brand new Turkish entity can apply from day one.
  • The annual support ceiling for E-TURQUALITY® was raised to 500 million TL per brand, with a five-year term that can be extended.
  • A fast-growth exception was introduced: companies with 2 years of operation and USD 10 million in exports can enter the Branding Program early, bypassing the standard 3-year waiting period.

The net effect is that Turkey now offers one of the most accessible high-value incentive programs in the region for international tech firms willing to establish a local presence.

Turkey IT incentives 2026 reset: comparison of old decrees 5447 and 5448 versus new decree 10962

Before vs After: How the 27 February 2026 decree transformed Turkey’s IT support architecture

Who Qualifies for Turkey IT Incentives? The Reality Check for Foreign Companies

Here is the single most important fact, and the one that trips up most international founders: Turkey IT incentives are only available to companies whose headquarters, main office, and primary business activities are in Turkey, and whose operations first began in Turkey.

This wording is deliberate. It means:

  • Opening a branch office of your existing foreign company is not enough. A branch is considered an extension of the parent entity, which was founded abroad.
  • A Turkish representative liaison office is also not eligible, as it cannot conduct commercial activity.
  • What works is establishing a separate Turkish legal entity — typically a limited liability company (Limited Şirket) or a joint stock company (Anonim Şirket) — that conducts its own operations, holds its own contracts, employs its own team, and books its own revenue.

This Turkish entity can be fully owned by your foreign parent company. There is no Turkish ownership requirement. The entity simply needs to be a genuine operational business, not a shell. For general context on foreign investment rules and the business environment, Invest in Türkiye (the country’s official investment promotion agency) provides a useful starting reference.

For many international founders this is actually good news. It provides legal separation, allows Turkish staff to be employed under local law, and creates a clean vehicle for incentive applications, banking, and reinvestment.

The practical implication: every day you delay incorporating your Turkish entity is a day of potential Turkey IT incentives you leave on the table. And the right entity structure, share capital, and activity scope at formation will affect which programs your company will qualify for down the line.

The New Turkey IT Incentives Framework: Two Tiers, One Ecosystem

Under the 10962 Decree, foreign-owned Turkish IT and gaming companies progress through two stages:

Tier 1 — Services Sector Takeoff Program (Atılım Programı). This is the entry level, open to any eligible Turkish IT or gaming company regardless of age. It finances the core needs of a company preparing for or expanding international operations: market research, certification, localization, overseas fairs, intellectual property registration, and digital product promotion.

Tier 2 — Branding Program including E-TURQUALITY®. This is the top tier, reserved for mature companies building global brands. It has higher limits (up to 500 million TL annually), longer support durations, and broader eligible expense categories. Access requires either 3 years of Turkish operations or meeting the fast-growth exception.

The important thing to understand is that these tiers are sequential, not exclusive. A new company starts with Tier 1, builds export track record, and graduates to Tier 2. Many of the supports even share similar expense categories, so the Tier 1 experience directly prepares the company for a smoother Tier 2 application.

Day-One Supports: What You Get From the Takeoff Program

The moment your Turkish entity is incorporated and registered with the relevant business association, you become eligible to apply for Takeoff Program supports. The most relevant categories for IT and gaming companies include:

Digital Product Promotion Support. Perhaps the most powerful single item in the new framework. Advertising, marketing, influencer campaigns, and user acquisition spend for software, mobile apps, and digital games are supported up to an annual limit of 50 million TL, covering up to 10 digital products, with a 15 million TL ceiling per product per year. For mobile gaming studios burning cash on user acquisition, this is a direct multiplier on growth capital.

Market Entry Support. Localization, multi-language content, certifications, standards compliance, and legal/regulatory adaptations for target markets. If you are porting a game to Japan or making a SaaS product GDPR-compliant for the EU, these costs can be supported.

Overseas Fair and Event Participation. Costs related to participating in international trade fairs, conferences, and industry events — both individually and as part of national delegations.

Intellectual Property Registration and Protection. Trademark, patent, utility model, and industrial design registration in foreign markets, along with renewal and legal protection costs.

Platform Commission Support (New in 2026). One of the most welcomed additions for mobile developers. Commissions charged by app stores, gaming platforms, and digital distribution platforms are now supported up to 20 million TL annually.

Data Center and Hosting Support. Server, cloud, and hosting expenses up to 5 million TL annually. For a gaming studio with a global player base, this directly offsets AWS or Azure invoices.

The standard support rate is 50 percent, but in target countries designated by the Ministry of Trade, the rate rises to 70 percent through a 20-point target country bonus.

Scaling Up: The Crown Jewel E-TURQUALITY® Program

Once your Turkish entity has built a track record, the Branding Program opens the door to a substantially larger envelope of support. The E-TURQUALITY® track is specifically designed for IT and gaming companies, and it carries a total annual limit of 500 million TL per brand — covering all eligible expenses combined.

E-TURQUALITY® goes beyond the Takeoff Program by including items such as:

  • Expanded advertising and global branding campaigns with higher ceilings
  • Multiple overseas office setup and operational costs
  • Technology office and marketing office rentals in target markets
  • Consultancy fees for strategic planning, organizational development, and market entry
  • Acquisition advisory costs when purchasing foreign brands, games, software, or intermediary platforms

The program is a five-year support cycle that can be extended based on performance. For a scaling gaming studio or SaaS company with international ambitions, this is the financial backbone of global expansion.

Three Paths to Qualify for E-TURQUALITY®

Under the 10962 Decree, a Turkish IT company can reach the Branding Program via three routes:

Path 1 — The Standard Route. Operate as a Turkish entity for at least 3 years, build export revenue, pass the pre-assessment conducted by authorized consultancy firms, achieve a minimum score of 70 out of 100 in the Ministry evaluation, and enter the program.

Path 2 — The Fast-Growth Exception. If your Turkish company reaches 2 years of operation and has accumulated USD 10 million in exports, it can apply for the Branding Program directly — bypassing the 3-year wait. For well-funded international gaming studios or SaaS companies entering Turkey with existing cross-border traction, this path is realistic within 24-30 months of incorporation.

Path 3 — Acquisition or Joint Venture. Acquiring an existing Turkish IT company that already meets the age and export criteria, or entering a joint venture with a Turkish partner that does. This is a more complex corporate path but can compress the timeline significantly.

Which path fits your company depends on your capital runway, existing revenue streams, growth rate, and strategic patience. This is precisely where pre-incorporation consulting pays for itself many times over.

Complementary Turkey IT Incentives You Should Know About

Turkey IT incentives beyond the Takeoff and Branding programs also apply to IT and gaming companies operating in the country:

KOSGEB Supports. The Small and Medium Enterprises Development Organization (KOSGEB) runs entrepreneurship grants, employment protection supports, and sector-specific programs. A newly incorporated Turkish IT entity with fewer than 250 employees typically qualifies as a KOBİ (SME) and gains access to these programs.

Investment Incentive Certificate (Yatırım Teşvik Belgesi). Covers VAT exemption on capital equipment, customs duty exemption, corporate tax reductions, and SGK (social security) employer premium support for qualifying investments. Particularly relevant if your Turkish operation will invest in hardware, office infrastructure, or expand headcount significantly. You can read more on our Investment Incentives Consulting page.

R&D Center Status. Companies with 15 or more full-time R&D personnel can apply for formal R&D Center status, unlocking income tax withholding exemptions of up to 95 percent on developer salaries, corporate tax deductions on 100 percent of R&D spending, and employer SGK premium support. For gaming studios and SaaS companies with meaningful engineering teams, this is often the single highest-value structural move. Our R&D Management Consulting team can walk you through eligibility and setup.

TÜBİTAK Programs. TÜBİTAK, Turkey’s national research council, runs project-based grant programs, particularly the TÜBİTAK 1507 (SME R&D Startup) and 1501 (Industrial R&D) programs, which are highly compatible with software and gaming development projects.

A well-planned Turkish operation does not use one program in isolation. It stacks them: Takeoff Program for market entry, Investment Incentive Certificate for infrastructure, R&D Center status for salary cost reduction, TÜBİTAK for specific project financing, and ultimately E-TURQUALITY® for global scaling.

Case Scenario: IndieForge Studios’ 3-Year Roadmap

To make this concrete, consider a realistic scenario. IndieForge Studios is a fictional US-based mobile gaming studio with an 8-person team, one successful puzzle game published, and USD 500K in annual revenue from app store sales. The founders want to expand operations, hire additional developers cost-efficiently, and tap into international growth capital.

IndieForge Studios 3 year roadmap from incorporation to E-TURQUALITY eligibility in Turkey

Fictional scenario: A foreign gaming studio’s path from day one incorporation to full E-TURQUALITY Branding Program access

Month 0 — Incorporation. IndieForge’s founders work with a local advisor to establish IndieForge Türkiye Ltd. Şti., a Turkish limited liability company fully owned by the US parent. The entity is structured to conduct game development, publishing, and digital marketing activities.

Month 1-3 — Setup and First Applications. The Turkish entity registers with the relevant Services Exporters Association, opens banking relationships, hires its first 3 local developers, and files its first application under the Takeoff Program’s Digital Product Promotion Support. Advertising spend on user acquisition for its existing puzzle game is now eligible for 50 to 70 percent reimbursement depending on target markets.

Month 6-12 — Scaling Operations. The team grows to 10 local developers. The company applies for Investment Incentive Certificate status to gain VAT and customs exemptions on its workstations and testing devices. It also begins the application process for R&D Center status, which would unlock 95 percent income tax withholding exemption on its developer payroll.

Year 2 — Export Growth. IndieForge Türkiye publishes two additional mobile games, builds a global user base, and through aggressive supported marketing reaches USD 4 million in cumulative export revenue. It begins preparing pre-assessment documentation for E-TURQUALITY®.

Year 3 — Branding Program Entry. With 3 years of operations, a growing export track record, and formalized organizational processes, IndieForge Türkiye passes the E-TURQUALITY® pre-assessment and enters the program. Its next five years of international brand building, overseas office expansion, and aggressive user acquisition campaigns are now supported under the 500 million TL annual envelope.

This is not an extraordinary scenario. It is the standard trajectory that multiple international founders can realistically achieve with proper structuring from day one.

How Protesvik Helps You Access Turkey IT Incentives

At Protesvik, we work with both domestic and international IT, gaming, and digital services companies across the entire Turkey IT incentives lifecycle. For foreign founders planning Turkish operations, our work typically begins before incorporation, because the entity structure, activity scope, share capital level, and registration choices all influence which programs your company will qualify for.

Our engagement generally covers five phases: eligibility assessment and roadmap design, pre-incorporation structuring, application preparation and submission, ongoing documentation and expense tracking through the DYS system, and reimbursement follow-up. With over 15 years of experience navigating Turkey’s incentive ecosystem, our consultants bring both the legislative knowledge and the operational experience to translate government programs into real financial outcomes. You can explore the full range of our consulting services for more details.

Whether you are an early-stage gaming studio planning your first international expansion, a Series B SaaS company opening a Turkish development hub, or an established international publisher considering acquisition opportunities in Turkey, a short initial consultation will clarify which programs fit your situation and what a realistic timeline looks like.

Frequently Asked Questions

Can a foreign company apply for Turkey IT incentives directly, without establishing a Turkish entity?
No. All supports under the 10962 Decree require the beneficiary to be a company headquartered and operating in Turkey, with operations that began in Turkey. A Turkish entity must be incorporated.

Does the Turkish entity need Turkish shareholders?
No. The Turkish entity can be 100 percent foreign-owned. There is no minimum local ownership requirement for IT or gaming companies.

How long does it take to incorporate a Turkish IT company?
With proper preparation, a Turkish limited liability company can typically be incorporated and operationally ready within 2 to 4 weeks, depending on banking and tax registration timelines.

Are there minimum capital requirements?
Turkish limited liability companies have a statutory minimum capital of 50,000 TL, but for serious operations and credibility with banks and authorities, higher capitalization is typically recommended.

Does the 10962 Decree apply to all IT subsectors?
Yes. The new decree covers software, embedded software, digital games, e-sports, fintech and financial software, blockchain, AI, big data, cybersecurity, smart city and green transition software, telecommunications, cloud services, data centers, IT services, system maintenance, and digital intermediary platforms.

What is the cost of working with Protesvik?
Engagement structures depend on scope and company stage. For foreign companies, we typically offer a complimentary initial assessment to clarify eligibility and expected support volumes before any formal engagement begins.

Ready to Plan Your Turkish Expansion?

Turkey’s 2026 incentive reset created a narrow window for international IT and gaming companies to enter a high-value ecosystem at attractive terms. The companies that act now and structure their Turkish operations correctly will benefit the most from Turkey IT incentives.

For a complimentary initial consultation, visit our Contact Us page or reach our team directly at +90 530 160 10 65. We will walk you through the eligibility landscape, explain which programs match your stage, and outline a realistic roadmap tailored to your company.

Turkey’s state incentive ecosystem is designed to support ambitious companies building globally competitive digital products. With the right preparation, your company can be one of them.

Get in Touch with Protesvik

📞 Phone: +90 530 160 10 65
✉️ Email: [email protected]
💬 WhatsApp: wa.me/905301601065