Türkiye’s IT & Gaming Service Export Incentives 2026: The Complete Guide for International Game Studios

Why leading game studios are looking at Türkiye — and how your company can benefit from one of the world’s most generous tech export incentive systems.

On February 27, 2026, Türkiye’s Presidential Decree No. 10962 fundamentally restructured the country’s service export incentive framework. The previous decrees (5447 and 5448) were replaced by two unified programs: the Service Sectors Acceleration Program (Hizmet Sektörleri Atılım Programı) and the Branding Program (including E-TURQUALITY®).

The new system, effective from January 1, 2026, is especially significant for game studios, software companies, mobile app developers, and digital service providers. Whether you’re an indie studio in Berlin, a mid-size developer in Seoul, or a AAA publisher in Los Angeles — establishing a presence in Türkiye now gives you access to substantial government-backed financial support for your global marketing, distribution, and operations.

Why Türkiye? A Strategic Hub for Game Studios

Türkiye has emerged as a serious player in the global gaming ecosystem. Here’s why international studios should pay attention:

• Government-funded export incentives covering up to 70% of your international marketing, distribution, and operational costs
• No establishment period requirement for the Acceleration Program — newly formed companies can apply immediately
• Competitive talent pool: Türkiye has a large, young, and technically skilled workforce at significantly lower cost than Western Europe or North America
• Strategic timezone: Bridges European, Middle Eastern, and Asian markets
• Growing local gaming market: Türkiye is one of the top 20 gaming markets globally
• Full-service support: Proteşvik handles everything — from company incorporation to incentive applications and compliance

What Are Türkiye’s Service Export Incentives?

Türkiye’s Ministry of Trade operates a comprehensive incentive ecosystem designed to boost the country’s service exports, with a dedicated track for IT, gaming, software, and digital services. These are not tax breaks — they are direct cash reimbursements (grants) covering a significant percentage of eligible expenses.

The two main programs under the new 2026 framework are:

1. Service Sectors Acceleration Program (Atılım Programı)

This is the primary program for most IT and gaming companies. It provides grants for international marketing, advertising, platform fees, overseas offices, personnel, and more.

• Base support rate: 50% of eligible expenses
• Target country bonus: +20 percentage points (effective rate: 70%) for Ministry-designated priority markets
• Duration: 5 years per support category
• Establishment requirement: NONE — newly formed startups can apply immediately
• Membership: Requires Service Exporters’ Union (HİB) membership

2. Branding Program — E-TURQUALITY®

E-TURQUALITY® is the premium tier for established IT companies with significant export revenue. It offers substantially higher limits.

• Eligibility: 3+ years in operation, minimum 1.5M USD annual service exports
• Fast-track exception: Companies with 2 years + 10M USD total service exports can qualify directly
• Total annual cap: 500 million TL/year (approximately 14–15 million USD)
• Scope: Exclusively for IT and digital intermediation sector companies

Complete Incentive Limits — Acceleration Program (2026)

Below is the full breakdown of support categories, rates, and annual caps for IT/gaming companies under the Acceleration Program:

* +20 percentage points bonus applied in Ministry-designated target countries.

Note: All monetary limits are automatically adjusted annually based on the official revaluation rate.

E-TURQUALITY® Limits — Premium Program (2026)

For companies qualifying for the E-TURQUALITY® Branding Program, the limits are significantly higher:

Key Positive Changes in 2026

• Establishment period removed — Startups and newly incorporated companies can apply to the Acceleration Program immediately. No need to wait 1 year.
• Digital Product Promotion raised to 50M TL/year — Covers up to 10 products over 5 years. Ideal for game studios with multiple titles.
• Target country bonus (+20 points) — Effective support rate reaches 70% in designated priority markets.
• E-TURQUALITY® ceiling raised to 500M TL/year — For qualifying companies, this represents massive financial support for global expansion.
• UTPO (International Technology Marketing Office) limit tripled — Now 35M TL/year (previously ~10.9M TL).
• Automatic limit indexation — All caps are adjusted annually based on the official revaluation rate, protecting against inflation.
• Fast-growth exception — 2 years of operation + 10M USD total service exports qualifies you for E-TURQUALITY® directly.

Important Limitations to Be Aware Of

• Standard rate dropped to 50% — Down from 60–75% under the previous system (but 70% achievable in target countries).
• Developer personnel support removed — Salaries for software engineers, game developers, and programmers are no longer covered. Only marketing/sales personnel qualify.
• Hardware leasing support removed — No longer covered under the new decree.
• Data center support removed — Not included in Decree 10962.

How Foreign Game Studios & IT Companies Can Benefit

Here’s the key insight: foreign companies can access all of these incentives by establishing a legal entity in Türkiye. There is no nationality restriction. Whether you’re based in the US, Europe, Asia, or anywhere else — once you incorporate a Turkish company (or acquire an existing one), you become eligible for the full suite of service export incentives.

What Proteşvik Handles for You

Proteşvik Management & Consulting provides end-to-end service for international companies entering the Turkish incentive ecosystem:

1. Company Incorporation: Full legal setup of your Turkish entity (Ltd. or A.Ş.), including tax registration, trade registry, and all regulatory filings
2. Service Exporters’ Union (HİB) Membership: Registration with the mandatory exporters’ union
3. Program Selection & Application: Analysis of your company profile to determine the optimal program (Acceleration vs. E-TURQUALITY®) and submission of the coverage application
4. Expense Planning & Documentation: Structuring your marketing, distribution, and operational expenses to maximize eligible reimbursements
5. TÜBİTAK R&D Integration: Designing complementary R&D grant applications (1507/1501) to cover developer personnel costs
6. Ongoing Compliance & Reporting: Continuous management of documentation, audits, and reimbursement claims throughout the program period
7. Investment Incentive Certificates: If applicable, securing additional investment incentive certificates for further tax benefits

Which Program Is Right for Your Studio?

Practical Example: What Could a Mid-Size Game Studio Save?

Consider a game studio spending the following annually on global operations:

This means a mid-size studio could recover approximately 50–70% of its global marketing and distribution costs through Turkish government grants — money that goes directly back into game development and growth.

How to Get Started

8. Contact Proteşvik for a free preliminary assessment of your company’s eligibility and potential benefit.
9. Company incorporation (if needed) — we handle the full legal and administrative process.
10. HİB membership and program coverage application.
11. Expense structuring — we ensure your existing and planned expenses qualify for maximum reimbursement.
12. Ongoing management — documentation, compliance, and reimbursement claims handled throughout the program.

Proteşvik — Your Partner in Türkiye

Proteşvik Management & Consulting (Ankara, Türkiye) specializes in Turkish government incentive programs for IT, gaming, and software companies. We provide end-to-end consulting from company formation through incentive maximization — serving as your single point of contact for the entire Turkish incentive ecosystem.

Our team has deep expertise in:

• Service Export Incentives (Acceleration & E-TURQUALITY® programs)
• TÜBİTAK R&D Grants (1501 / 1507 / 1509 / 1511 / 1512)
• Investment Incentive Certificates
• Company Incorporation & Legal Setup for Foreign Entities
• EU Project Consultancy
• Digital Transformation & Business Process Consulting