As of 2026, tax incentives for companies exporting software and technology in Turkey are among the sector’s most critical agenda items. New regulations introduced for service exports offer significant advantages, particularly to companies operating in fields such as software, engineering, architecture, design, and call centers. From a consulting perspective, establishing the proper organizational structure and fully completing the documentation processes are of great importance for taking advantage of these incentives.
Income Exemption for Overseas Service Exports
Under the regulation, which took effect in 2026, income generated from services such as software, engineering, architecture, design, and call center services provided to overseas customers can be deducted from the tax base at a rate of 100%. What does this mean? A software company established in Turkey can effectively pay zero corporate income tax on the profit it earns from services sold to an overseas client. This advantage directly benefits a wide range of companies, from mobile game studios to international consulting firms.
Who Is Eligible for This Benefit?
To qualify for this tax benefit, a company must meet certain criteria. First, the activity must be carried out by a company established in Turkey, and the service must be provided to a customer abroad. The scope of the service includes areas such as software development, game design, engineering projects, architectural services, and call center operations.
The new system also offers additional incentives specifically for digital game and mobile app developers. Platform commission support, user acquisition advertising budgets, and incentives for hiring staff have become important financing tools enabling companies in this sector to compete in the global market.
Key Considerations During the Application Process
There are several critical points that companies wishing to benefit from these tax incentives must keep in mind:
- Invoicing Requirements: The export of services abroad must be invoiced in accordance with the proper procedures, and the invoice must be verifiable.
- Foreign Currency Receipts: The revenue generated must be received in foreign currency into bank accounts in Turkey, and these receipts must be documented with bank statements.
- Software Registration: Particularly for mobile app and game developers, the application must be registered in the company’s name, and this registration must be documented.
The tax advantages provided for the export of software abroad aim to position Turkey as an attractive technology hub in the region. With proper planning, companies can enhance their competitive strength in the global market by taking advantage of both corporate tax benefits and various incentives. However, as with any preferential regulation, the utmost care must be taken regarding documentation and compliance processes.
To obtain detailed information on this matter and develop a tax planning strategy tailored to your company, you can contact the expert team at Bu Müşavirlik. We are here to help you make the most efficient use of incentives for the export of services abroad.
