The 2026 Tax Map for Mobile Gaming and Software Founders in Türkiye: Post-July View for Foreign IT and Gaming Firms

Mobile gaming tax Türkiye rules were reshaped in the second half of 2026. For mobile gaming and software founders, the 2026 Q3 tax map only becomes complete when read alongside the export incentive framework run by the Ministry of Trade. The Takeoff Program under Presidential Decree No. 10962 and the e-Turquality (Champions of IT) program remain the primary mechanism that lowers the operating cost base for the sector, and on top of it three tax regulations issued between April and July 2026 added a further layer.

At Proteşvik our core expertise is the export incentive framework; the advisory we provide our clients revolves around helping them benefit from these programs. In this article we treat the mobile gaming tax Türkiye regulations as a complementary layer to the export incentive framework, and lay out how a mobile gaming or software company operating in Türkiye can benefit from both layers together.

What Changed in Q3 2026: Three Regulations Working Together

Three regulations that complement one another came into force between April and July 2026.

Presidential Decree No. 11257 dated 30 April 2026 raised the deduction on software service export income under Article 10/1-(g) of the Corporate Tax Code (CTC) from 80% to 100%. The change applies to accounting periods beginning on or after 1 January 2026. In practical terms: income from software services delivered to customers abroad is, on paper, fully exempt from corporate tax.

Law No. 7582 dated 21 May 2026 incorporated the change made by the Presidential Decree into primary legislation and introduced additional adjustments to Article 32 of the CTC. In particular, Articles 7, 8 and 9 of the Law raised the deduction applicable to manufacturing income earned by holders of an industrial registry certificate to 12.5 percentage points.

Communiqué No. 26 on Corporate Tax, published in the Official Gazette No. 33300 on 4 July 2026, then clarified the application details of these two regulations. The full text of the Communiqué is available on the Official Gazette.

The Tax Map for Mobile Gaming and Software

Standard Rate and Export Deduction: 25% and 20%

With no deductions or exemptions applied, the corporate tax rate is 25% (CTC Art. 32/1). Income earned exclusively from exports is subject to a 5-point deduction, i.e. 20% (CTC Art. 32/7).

In practice the 5-point deduction does not create meaningful stand-alone value for mobile gaming tax Türkiye planning, because the same income falls under the 0% deduction described below (CTC Art. 10/1-(g)), which produces a materially stronger benefit. As Communiqué No. 26 also confirms, the 12.5-point manufacturing deduction available to industrial-registry-holding manufacturers cannot be applied together with the export deduction on the same income.

Manufacturing Income for Industrial Registry Holders: 12.5%

Under the amendment made by Law No. 7582 to CTC Art. 32/8, corporations that hold an industrial registry certificate and are actively engaged in manufacturing benefit from a 12.5-point deduction on income earned exclusively from manufacturing. This deduction applies from the 2027 tax period; a 1-point deduction continues for the 2026 period.

Communiqué No. 26 confirms that income from manufacturing activities in software, IT and similar areas that fall within the scope of an industrial registry certificate can also benefit from the 12.5-point deduction. In other words, a studio developing its own game can qualify as a manufacturer under the legislation.

The conditions are straightforward: the entity must hold an industrial registry certificate (under Industrial Registry Law No. 6948), it must actually manufacture, and the activity must fall within the scope written on the certificate. The deduction applies only to manufacturing income. Where two income streams coexist, the deductible base is found via the formula: base × (manufacturing income ÷ commercial balance sheet profit). Industrial registry certificate applications are handled by the Ministry of Industry and Technology.

Software Service Export Deduction: 0%

This is the most important rate for mobile gaming tax Türkiye analysis. The deduction under CTC Art. 10/1-(g) was raised from 80% to 100% by Presidential Decree No. 11257 and applies from 1 January 2026. Income earned from software services delivered from Türkiye to customers abroad and consumed exclusively abroad is now, on paper, exempt from corporate tax.

Translated into mobile gaming terms: in-app purchase and subscription revenue from users abroad qualifies as software export. The conditions are: the customer’s residence, place of business, statutory and business headquarters must be located abroad, the service must be consumed abroad, and the entire income must be transferred to Türkiye by the corporate tax return filing deadline.

For details on the practical implementation of Law No. 7582, see our Türkiye Tax Reform Now in Force analysis.

Technology Development Zone Exemption: 0% via a Different Legal Basis

The second route to 0% for mobile gaming and software firms is the Technology Development Zone (TDZ) exemption under provisional Article 2 of TDZ Law No. 4691. Income earned from software, design and R&D activities related to a qualifying project by a company located in a TDZ is exempt from corporate tax until 31 December 2028. The exemption covers both domestic and export sales.

The Full View: The 10% Domestic Minimum Corporate Tax and Two Critical Exceptions

To read the true effect of the deductions and exemptions above, one further regulation needs to be added to the picture: the domestic minimum corporate tax under CTC Art. 32/C, in force since the 2025 tax period. This provision requires that the corporate tax payable cannot be less than 10% of the pre-deduction, pre-exemption corporate income.

However, the legislation includes two critical exceptions that are highly relevant for mobile gaming tax Türkiye planning.

The three-year startup exemption. As also emphasised in the Turkish Revenue Administration’s 2026 Domestic Minimum Corporate Tax Guide, newly established companies are not subject to the minimum corporate tax during their first three accounting periods. This means a newly incorporated mobile game studio or software company can benefit fully from the 100% deduction under CTC Art. 10/1-(g) during its first three years, i.e. an effective 0% corporate tax rate. The three-year window applies only to companies established from scratch; entities set up through merger, spin-off, conversion, partial demerger or full demerger are subject to the minimum tax from day one.

The TDZ exemption sits outside the minimum tax base. The Turkish Revenue Administration Guide expressly lists the TDZ income exemption under Law No. 4691, provisional Art. 2 among the exemptions that are deducted in reaching the minimum corporate tax base. This means a mobile game studio or software firm located in a TDZ can maintain the effective 0% corporate tax profile on its TDZ-qualifying income for the long term, independent of the year of incorporation.

In short: the 100% deduction under CTC Art. 10/1-(g) delivers an effective 0% rate for the first three accounting periods; in subsequent periods the minimum tax base becomes relevant. The TDZ exemption, on the other hand, applies without hitting the minimum tax base in any given year until 31 December 2028. This distinction is the practical starting point for long-term corporate structuring.

Advertising Income: A Separate Status

The tax status of advertising income in the mobile gaming and applications sector is one of the debated topics in the industry. In practice, a common interpretation is that advertising income does not fall directly within the definition of software service export under CTC Art. 10/1-(g); under this view, income from advertising is not directly eligible for the 100% deduction. That said, there is no definitive and generally applicable ruling from the Turkish Revenue Administration on this point, and each company’s product and revenue structure requires a separate assessment.

On the other hand, the economic substance of advertising income depends on in-game impressions and is an indirect consequence of a manufacturing activity. For industrial-registry-holding manufacturers, therefore, the 12.5-point manufacturing income deduction under CTC Art. 32/8 (from 2027) can be assessed for advertising income as well.

Reading Mobile Gaming Tax Türkiye Rules Alongside Export Incentives

The tax regulations described so far create a meaningful layer of value for mobile gaming and software companies. But that layer is not sufficient on its own. Our work with clients at Proteşvik has consistently shown that Türkiye’s principal operational advantage for the mobile gaming and software sector is the export incentive framework run by the Ministry of Trade.

The Takeoff Program under Presidential Decree No. 10962 and the e-Turquality (Champions of IT) program provide reimbursement to mobile gaming and software companies within the following 2026 annual ceilings:

• Digital Product Promotion Support: reimbursement of digital marketing and advertising spend up to 50 million TRY per year per product
• Software Licensing Support (Annex EK-31): up to 2,500,000 TRY per year (covering OpenAI, AWS, GPU compute, ML platforms and similar)
• Database Membership Support (Annex EK-19): up to 2,500,000 TRY per year
• Commission Support: up to 20 million TRY per year per app (covering App Store and Google Play platform commissions)
• Marketing Personnel Support: monthly ceilings of 90,000 TRY for domestic personnel and 250,000 TRY for personnel at overseas offices

These ceilings are revised upward each year by the Ministry of Trade in line with the official revaluation rate, i.e. adjusted in line with inflation for the following year. The figures above represent the ceilings applicable for the 2026 year.

For a mobile game studio or software company, the combined picture is: incentive reimbursements lower the operating cost base while tax regulations lighten the load on earnings. The two should be planned together, not separately. A studio that opts for a TDZ setup can benefit from both the corporate tax exemption and Decree No. 10962 supports; these two advantages do not restrict each other. A publisher that obtains an industrial registry certificate and uses the 12.5-point manufacturing deduction can separately draw on the e-Turquality commission support.

For a comprehensive analysis of how foreign IT and gaming firms can benefit from Türkiye’s export incentives, see our How Foreign IT & Gaming Companies Can Access Turkey’s State Incentive Ecosystem guide, our How Foreign AI Companies Access Türkiye’s Incentive Stack in 2026 guide for AI-focused firms, and our Foreign-Owned Turkish LLC or JSC Setup Guide for the incorporation mechanics.

Illustrative Scenarios

The scenarios below are constructed for illustration only and do not reflect any actual client portfolio.

Scenario A: A Foreign-Owned Mobile Game Studio Newly Incorporated in Istanbul

A Berlin-based publisher establishes a wholly-owned Turkish limited liability company in Istanbul from scratch. Annual revenue estimate: 30 million TRY. Revenue mix: 70% overseas in-app purchases, 30% advertising income. The company is a TDZ resident.

• TDZ exemption delivers 0% corporate tax on project-related income
• Minimum corporate tax does not apply during the first three accounting periods
• Under Decree No. 10962, digital product promotion support and commission support apply on top

In this setup, the effective corporate tax load stays around 0% for the first three years. In subsequent periods, since the TDZ exemption continues, the minimum tax base still does not come into play.

Scenario B: A Foreign-Owned SaaS Company Operating in Ankara

A Singapore-based SaaS company establishes a wholly-owned Turkish joint stock company in Ankara. Annual revenue estimate: 15 million TRY. Revenue mix: 90% overseas B2B SaaS subscription income, 10% domestic. The company is 3 years old and not a TDZ resident.

• Overseas income benefits from a 100% deduction under CTC Art. 10/1-(g)
• The 10% minimum corporate tax base becomes relevant from the company’s fourth year onward
• Obtaining an industrial registry certificate opens the door to the 12.5-point manufacturing deduction from 2027
• Software licensing and marketing personnel supports under Decree No. 10962 add meaningful value

Scenario C: A Foreign-Owned Publisher Operating in Bursa

A Silicon Valley-based mobile game publisher establishes a wholly-owned Turkish limited liability company in Bursa and obtains an industrial registry certificate. Annual revenue estimate: 60 million TRY. Revenue mix: 40% overseas in-app purchases, 40% advertising income, 20% domestic. The company is 5 years old.

• Overseas in-app purchases benefit from a 100% deduction under CTC Art. 10/1-(g), subject to the minimum tax base
• With the industrial registry certificate, a 12.5-point deduction may be assessed for advertising and domestic income from the 2027 tax period
• e-Turquality membership brings brand development support up to a 500 million TRY annual ceiling

Frequently Asked Questions

When did Communiqué No. 26 enter into force?

The Communiqué was published in the Official Gazette No. 33300 on 4 July 2026 and came into force on the same day. However, the effective dates of certain provisions differ: the 12.5-point deduction for industrial-registry-holding manufacturers applies from the 2027 tax period, and the expansion of the free zone income exemption applies from 1 January 2026.

When did the 0% rate on software service export income begin?

Presidential Decree No. 11257 dated 30 April 2026 raised the deduction under CTC Art. 10/1-(g) from 80% to 100%, applicable from 1 January 2026. Law No. 7582 dated 21 May 2026 then incorporated the change into primary legislation.

How long exactly is the minimum tax exemption for newly incorporated companies under mobile gaming tax Türkiye rules?

Under CTC Art. 32/C, and as stated in the Turkish Revenue Administration’s 2026 Domestic Minimum Corporate Tax Guide, companies that begin operations for the first time are not subject to the minimum corporate tax during their first three accounting periods. This three-year window applies only to companies established from scratch; entities formed through merger, spin-off, conversion, partial demerger or full demerger are subject to the minimum tax from day one.

Can the manufacturing deduction and the export deduction be applied to the same income together?

No. Communiqué No. 26 expressly states that if a manufacturer holding an industrial registry certificate applies the 12.5-point deduction to income earned exclusively from manufacturing, the 5-point export deduction cannot be applied separately to the same income. Which of the two deductions works better needs a case-by-case analysis.

Can the TDZ exemption and the Takeoff Program supports be used at the same time?

Yes. The TDZ exemption is a corporate tax exemption under provisional Article 2 of Law No. 4691, while the Takeoff Program is a reimbursement mechanism under Decree No. 10962. Because they operate on different legal bases, they can be used together. Access to the Takeoff Program requires membership in the Services Exporters Association (HİB) and enrolment in the Support Management System (DYS). For the full scope of the Takeoff Program, see our Türkiye Tax Reform Now in Force analysis.

Is advertising income excluded from all deductions?

A common interpretation is that advertising income does not fall directly within the definition of software service export under CTC Art. 10/1-(g), but there is no definitive and generally applicable ruling from the Turkish Revenue Administration on the point; each firm needs a separate assessment. On the other hand, for a studio engaged in manufacturing activity under an industrial registry certificate, the 12.5-point manufacturing income deduction under CTC Art. 32/8 can be assessed for advertising income as well.

If I set up a new foreign-owned Turkish company, can I benefit from these advantages?

Yes. Under Foreign Direct Investment Law No. 4875, foreign investors have equal rights with domestic investors. A Turkish limited liability or joint stock company set up from scratch under foreign ownership can benefit from the export incentives under Decree No. 10962, from the 100% software service export deduction under CTC Art. 10/1-(g) and from the three-year minimum tax exemption for newly incorporated companies. For the mechanics of Turkish company incorporation, see our Foreign-Owned Turkish LLC or JSC Setup Guide.

Do the Takeoff Program ceilings change every year?

Yes. The 50 million TRY digital product promotion, 2,500,000 TRY software licensing, 2,500,000 TRY database membership, 20 million TRY commission, 90,000 TRY domestic marketing personnel and 250,000 TRY overseas marketing personnel figures given in this article are the ceilings applicable for the 2026 year. They are revised upward each year by the Ministry of Trade on the basis of the official revaluation rate.

How Proteşvik Helps

Proteşvik’s core area of work is Türkiye’s export incentive ecosystem: the Takeoff Program under Decree No. 10962, the e-Turquality program, TÜBİTAK support programs and related incentive items. Tax regulations sit as a supplementary layer in our clients’ overall financial structure.

Our services for mobile gaming and software companies include:

• Incentive-driven corporate structuring and NACE code selection
• Preparation and management of Takeoff Program and e-Turquality applications
• Industrial registry certificate applications aligned with incentive eligibility
• TDZ residency and assessment of CTC Art. 10/1-(g) application conditions
• DYS, HİB membership and e-TUYS activation
• Reimbursement cycle management and joint optimisation of incentive and tax layers

With more than 15 years of on-the-ground experience, we take a holistic view of the incentive and tax regulations that mobile gaming and software companies face when starting operations in Türkiye.

Official references:

• Official Gazette of Türkiye
• Ministry of Trade
• Turkish Revenue Administration
• Ministry of Industry and Technology
• Invest in Türkiye