Turkey’s mobile app incentive framework changed materially in 2026. Presidential Decision No. 10962, published on 27 February 2026, replaced the previous service-export support framework and now forms the basis for support available to eligible software, mobile app and digital game companies targeting international markets.
For an eligible Türkiye-based app or game company, the current framework can support costs such as international digital promotion, qualifying platform commissions, hosting, software licences and approved report or database subscriptions. The applicable rate, annual cap, supporting documents and application route depend on the specific support item and the current Ministry of Trade rules.
Foreign ownership does not automatically prevent a Türkiye-based company from applying, but eligibility is not automatic either. The beneficiary structure, product, export activity, payment trail, platform or store relationship and supporting documentation all need to fit the relevant rules. Applications under Decision No. 10962 are now handled through the Ministry of Trade’s Support Management System, known as DYS.
Last checked: 17 September 2026. The current Ministry support hub and 2026 circular remain the controlling references; support limits, programme tiers and annexes can be updated, so companies should verify the exact current support item before committing expenditure.
Quick answer for 2026: eligible digital product promotion expenses are supported at a 50% base rate, with an annual beneficiary cap of TRY 50 million and a product-level cap of TRY 15 million. Eligible target-country activities may receive an increase of up to 20 percentage points. A foreign-owned company established in Türkiye may potentially qualify, but eligibility depends on the beneficiary, product, export activity, payment trail and current DYS documentation.
What Changed in 2026 Under Decision No. 10962?
The most important change is that companies should no longer rely on older articles, application guides or USD-based limits written for the previous framework. Decision No. 10962 introduced the current service-export support architecture and the Ministry has also moved applications under this framework to DYS.
For mobile app companies, that changes both the numbers and the process. Old references to a blanket 60%–70% advertising reimbursement, USD-denominated per-app caps, KEP-only applications and fixed reimbursement timelines can now be misleading.
The practical rule is simple: identify the exact support item first, then check its current rate, annual cap, product limit, duration, required annexes and application timing before spending.
Old Guidance vs the 2026 Framework
| Older Guidance You May Still Find Online |
2026 Position Under Decision No. 10962 |
| USD-denominated mobile-app support caps |
Current support limits are published in TRY under the 10962 framework |
| Blanket 60%–70% advertising reimbursement |
Digital product promotion has a 50% base rate; eligible target-country activities may receive an increase of up to 20 percentage points |
| KEP described as the sole application route |
Applications under Decision No. 10962 are received through DYS |
| A fixed reimbursement timeline |
No universal payment timeline should be assumed; review time depends on the support item and file |
For the official framework, see the Ministry of Trade announcement on Decision No. 10962 and the Ministry’s DYS application announcement.
Need a Türkiye-based company before evaluating incentive eligibility? Workon coordinates company registration and business setup for foreign founders.
Quick 2026 Mobile App Incentive Table
The table below summarises the main support items most relevant to mobile app and digital product businesses under the current 2026 framework.
| Support Item |
Support Rate |
2026 Annual Limit |
Product / Duration Notes |
| Digital Product Promotion |
50%; eligible target-country activities may receive an increase of up to 20 percentage points |
TRY 50 million per beneficiary |
Up to TRY 15 million per product; maximum 10 products per year; up to 5 years |
| Platform Commission |
50% |
TRY 20 million per beneficiary |
Up to TRY 4 million per product; maximum 10 products per year; up to 5 years |
| Hosting |
50% |
TRY 5 million per beneficiary |
Up to 5 years |
| Software Licence |
50% |
TRY 2.5 million per beneficiary |
Current supported-software rules and lists apply; up to 5 years |
| Reports and Databases |
50% |
TRY 2.5 million per beneficiary |
Current approved report/database rules and lists apply; up to 5 years |
Important: These figures reflect the 2026 framework under Decision No. 10962. Support caps, target countries, approved lists, documentary requirements and application procedures can be updated. Verify the current Ministry annexes before spending.
Who Can Apply?
Eligibility is more nuanced than simply establishing a company in Türkiye. The support is designed around eligible service exporters and digital products, and each support item has its own documentary and procedural conditions.
A company evaluating the programme should check at least the following points:
- Türkiye-based beneficiary: the applicant must fit the beneficiary definition and sector conditions under the relevant support programme.
- Export-oriented activity: the supported activity should relate to international markets and the purpose of the service-export support framework. For the wider exporter-registration context, see Workon’s guide to registering as an exporter in Turkey.
- Product and payment trail: the relationship between the Turkish beneficiary, the digital product, platform or store accounts, invoices and payments should be documented consistently.
- DYS registration: the company must complete the applicable DYS beneficiary-registration steps before using the current application workflow.
- Support-specific documentation: invoices, proof of payment, activity evidence, contracts and other documents vary by support item.
There is no basis for applying an old blanket rule that every mobile app company must have been established for at least one year before using the base digital product promotion support. Different programmes, including branding or E-TURQUALITY-type structures, can have different eligibility requirements, so their conditions should not be imported into the base support framework.
If you are still at the company-setup stage, see Workon’s company registration in Turkey service for the incorporation and operational setup side. Incentive eligibility should then be reviewed separately against the current Ministry rules.
Eligibility depends on the beneficiary, export activity, digital product and support-specific documentation.
Digital Product Advertising and User Acquisition Support
Digital product promotion is one of the most relevant support items for app and game companies running international user-acquisition campaigns.
Under the 2026 Decision, the base support rate is 50%. The annual beneficiary limit is TRY 50 million, with a maximum of TRY 15 million per product, up to 10 products per year and a maximum support period of 5 years.
For activities carried out in or directed toward countries designated as target countries by the Ministry, the support rate may be increased by up to 20 percentage points. This is why describing the programme as an automatic “70% advertising refund” is inaccurate. The higher rate depends on the target-country rules and the specific supported activity.
The relevant advertising platform, invoice, payment, campaign market, product relationship and evidence should all be checked before a claim is prepared. Companies should not assume that every advertising expense on Meta, Google, TikTok, Apple Search Ads or another platform is automatically eligible simply because it is an international campaign.
Digital product promotion support can reduce qualifying international user-acquisition costs when current programme conditions are met.
App Store and Platform Commission Support
Platform commissions are treated separately from advertising. Under the current Decision, qualifying platform commission expenses can be supported at 50%.
The annual beneficiary cap is TRY 20 million. The product-level cap is TRY 4 million per year, up to 10 products per year, with a maximum support period of 5 years.
The key word is qualifying. A company should confirm that the platform, product, beneficiary relationship, sales records, invoices or statements and payment trail satisfy the current circular and annex requirements. Older articles quoting a fixed USD amount per app should not be used for a 2026 application.
Hosting, Software Licences and Data Tools
The 2026 framework also includes support items that can help with the infrastructure and tools used to operate and scale a digital product.
Hosting Support
Qualifying hosting expenditure can be supported at 50%, up to TRY 5 million per year per beneficiary, for a maximum of 5 years.
Software Licence Support
Qualifying software licence expenditure can be supported at 50%, up to TRY 2.5 million per year per beneficiary, for a maximum of 5 years.
This does not mean every development or design tool is automatically covered. The current Ministry list and rules should be checked before purchase. See the official Software Licence Support page and current annexes.
Report and Database Subscription Support
Qualifying report and database expenditure can be supported at 50%, up to TRY 2.5 million per year per beneficiary, for a maximum of 5 years.
Again, brand names should not be treated as automatically eligible. The current approved list and application conditions control. See the official Report and Database Subscription Support page.
Before You Spend: Mobile App Incentive Readiness Checklist
A strong incentive file starts before the first large advertising, platform or software payment. Before committing an expense that you expect to include in a support application, check these points:
- Beneficiary: confirm which Türkiye-based company will make the claim and whether it fits the current sector and programme rules.
- Product relationship: document how the beneficiary is connected to the mobile app, game or software product and the relevant developer or platform accounts.
- Expense category: map the cost to the correct support item instead of assuming every digital-business expense is reimbursable.
- Target market: confirm which country or countries the activity concerns and whether any target-country uplift is actually available.
- Approved lists and timing: check the current Ministry annexes and whether the support item has an approved-list, prior-approval or other timing condition.
- Invoice and payment trail: make sure contracts, invoices, platform records and payment evidence are consistent with the beneficiary and the claimed activity. If the Türkiye-based company still needs its banking setup, review Workon’s business bank account application support.
- DYS readiness: complete the relevant beneficiary registration and prepare the current forms before relying on the expense in your financial plan.
Practical rule: do not build a marketing or software budget around an expected reimbursement until the exact support item and its current application conditions have been checked.
Check Your Mobile App Incentive Eligibility
Planning a major advertising, platform, hosting or software expense? Workon can review your company and app structure before you spend and coordinate the steps required for the incentive process.
Check Your Eligibility
DYS Application Process: From Registration to Claim
A major procedural change in 2026 is the use of DYS (Destek Yönetim Sistemi / Support Management System) for applications under Decision No. 10962.
Older guidance saying that every application must be sent through KEP to an Exporters’ Association is no longer a reliable description of the current application route. KEP remains an important official communication tool in Türkiye, but the 10962 support application process is now handled through DYS.
A practical workflow is:
- Map the support item. Decide whether the expense relates to digital product promotion, platform commission, hosting, software licences, reports/databases or another current support item.
- Complete DYS beneficiary registration. Prepare the current beneficiary-identification documents and follow the Ministry/Exporters’ Association registration route.
- Check timing before spending. Some support items or sub-processes can have prior-approval, approved-list or timing conditions. Do not assume every category works retrospectively in the same way.
- Keep the payment trail clean. Maintain contracts, invoices, bank/payment evidence, platform records, campaign reports and product documentation in the form required by the current rules.
- Submit through the current DYS workflow. Use the current forms, annexes and evidence applicable to the support item.
- Respond to review requests. Additional documents or clarification may be requested during the assessment.
There is no responsible way to promise a universal fixed reimbursement timeline. Review duration depends on the support item, documentation quality, completeness, review workload and any clarification requests.
Tax Advantages Are Separate From Ministry Cash Reimbursements
A frequent source of confusion is mixing Ministry of Trade support payments with tax rules. They are separate systems and should be analysed separately.
Türkiye’s general corporate income tax rate for ordinary companies is 25% in 2026. Separate rules may reduce the tax burden on qualifying export income, but this does not mean that every mobile app company pays a flat 4% corporate tax rate.
For tax periods beginning on or after 1 January 2026, Presidential Decision No. 11257 increased the deduction rate under Article 10/1-(ğ) of the Corporate Tax Law to 100% for qualifying income. This is a deduction rate, not an automatic tax exemption for every mobile app company. The statutory conditions still matter, including the nature of the service, the foreign customer, where the service is used, invoicing and the transfer of the relevant revenue to Türkiye. Minimum corporate tax and other tax rules may also affect the final result depending on the company’s facts.
The official change was published on 30 April 2026 and applies to income and profits of tax periods beginning from 1 January 2026. See the Revenue Administration copy of Presidential Decision No. 11257.
Mobile app income requires particular care. In a Revenue Administration ruling published in January 2026, app revenue earned through App Store and Google Play did not qualify for the service-export deduction under the facts described because the relevant mobile applications were directed to both domestic and foreign users rather than being used exclusively abroad.
VAT treatment is also fact-specific. It should not be described as “every dollar or euro from App Store or Google Play is VAT-free.” The customer, contractual chain, place of use and nature of the service matter.
The safest approach is to have the incentive claim and the tax treatment reviewed separately. For a specific structure, confirm the position with a licensed Turkish CPA or tax adviser. The Revenue Administration’s current interpretation can be reviewed in the January 2026 mobile application tax ruling.
Tax advantages and Ministry of Trade reimbursements are separate frameworks and should be reviewed independently.
Can a Foreign-Owned App Company Use the Program?
Potentially, yes. Foreign ownership by itself does not automatically disqualify a Türkiye-based beneficiary. But establishing a Turkish company does not automatically unlock the full range of supports either.
A foreign-owned app business should review five points before treating any support as part of its financial plan:
- Beneficiary status: does the Turkish company fit the relevant sector and programme definition?
- Product relationship: can the company document its relationship with the app, game or software product?
- International activity: does the claimed expense relate to eligible export-oriented activity?
- Payment and platform records: do invoices, payment evidence and platform records support the Turkish beneficiary’s claim?
- DYS documentation: are the current registration and claim documents complete and internally consistent?
For foreign founders, this is why company formation, developer/platform account structure, banking, documentation and incentive planning should be considered together before major international marketing expenditure begins.
What an incentive-readiness review should check: which Turkish entity will apply, how the app or game is connected to that entity, whose name appears on developer and platform accounts, how invoices and payments flow through the company, which target markets are involved, whether the expense matches a current support item, and whether DYS registration and supporting documents are ready before the budget is committed.
Workon can coordinate the Turkish company-setup and operational preparation and help organise this incentive-readiness review. Where regulated legal, tax or accounting advice is required, the relevant work should be handled or confirmed by licensed professionals. Request an incentive-readiness review using the form below.
Mobile App Incentives vs General Software Incentives
Not every software-company support question is a mobile-app incentive question. A SaaS company, enterprise software exporter, mobile game studio and consumer app publisher can have different cost structures, platform relationships and support priorities.
This article is intentionally focused on the app-specific questions that founders most often need to resolve: digital product promotion, user acquisition, platform commissions, hosting, software licences, data tools, DYS workflow and the relationship between the Turkish beneficiary and the digital product.
Broader software, R&D, technopark, free-zone, employment or investment incentives may be relevant, but they should be evaluated as separate regimes instead of being mixed into one headline “cashback” number. For the broader software-company support map, use Workon’s Turkey Software & IT Incentives 2026 guide.
Common Reasons a Claim Can Fail or Be Delayed
The most expensive incentive mistake often happens before the application itself. Companies commit expenditure based on an old article, assume a platform or tool is eligible, and only later discover that the current programme requires different evidence, an approved list or a different application timing.
Common risk areas include:
- using outdated pre-10962 limits or procedures;
- assuming the target-country uplift applies automatically;
- treating every software tool, database, ad platform or platform fee as eligible without checking the current list and rules;
- misalignment between the Turkish beneficiary, product, platform account, invoice and payment record;
- missing DYS registration or support-specific documentation;
- spending before checking whether prior approval or another timing condition applies;
- mixing tax benefits with Ministry cash-support eligibility.
A good incentive file starts with a pre-spend eligibility check, not with a reimbursement claim after the budget has already been committed.
Official Sources and Last-Checked Date
This guide was last checked on 17 September 2026 against the current 10962 framework, the 2026 sector-support circular and Ministry of Trade support materials.
Because support limits, approved lists and annexes can change, confirm the latest version immediately before contracting or spending.
If you are a foreign founder or international app company considering Türkiye, Workon can coordinate company registration, registered business address, bank-account application support and the operational preparation needed before an incentive application is assessed.
For a more useful first review, include your app or game, Turkish company status, target markets, expected advertising spend and main platform commissions. Use the Let’s Connect form below to request an incentive-readiness review.
Presidential Decision No. 10962 replaced the previous service-export support framework in February 2026. Eligible software, mobile-app and digital-game businesses now assess support under the current TRY-denominated framework and use the Ministry of Trade's DYS workflow rather than relying on older USD limits or KEP-only guidance.
The current base support rate is 50%. The article states an annual beneficiary cap of TRY 50 million and a product-level cap of TRY 15 million, with eligible target-country activities potentially receiving an increase of up to 20 percentage points. Current Ministry annexes should be checked before spending.
No. Qualifying platform-commission expenditure can fall within the current support framework, but the beneficiary, product, platform relationship, records, invoices and payment trail must satisfy the applicable rules. An expense is not eligible merely because it was charged by an app store or international platform.
Potentially yes. Foreign ownership alone does not automatically disqualify a Turkey-based beneficiary, but company formation does not automatically create eligibility either. The beneficiary, digital product, export-oriented activity, platform and payment records and DYS documentation must fit the relevant support item.
No. The base digital-product promotion rate is 50%. A target-country increase can apply where the current rules are satisfied, so the higher rate should not be described as an automatic reimbursement for every campaign or company.
No. Cash-support programmes and tax rules are separate. The article notes that qualifying service-export income can be affected by the current Article 10\/1-(ğ) deduction rules, but this is not a blanket tax exemption for every mobile app company and the specific income and facts should be reviewed separately by a licensed Turkish tax professional.
