To enhance the international competitiveness of Türkiye's service sectors, promote services exports, and position Turkish brands on the global stage, Presidential Decree No. 10962 (dated February 26, 2026) offers businesses an exceptionally broad range of support measures. Effective as of February 26, 2026, this decree provides state incentives worth millions of liras across sectors ranging from information technology and health tourism to logistics and education.
1. What Is Services Export and Which Sectors Does It Cover?
Services export refers to services provided by Türkiye-based individuals or entities to individuals or entities resident abroad. According to the "Extended Balance of Payments Services Classification" included in the annexes of the decree, the main areas covered by these incentives are:
- Telecommunications, Computer, and Information Services (IT)
- Travel and Transportation Services
- Personal, Cultural, and Recreational Services (TV series, films, animation, etc.)
- Construction and Technical Consultancy Services
- Financial Services, Insurance, and Pension Services
- Charges for the Use of Intellectual Property Rights
- Manufacturing, Maintenance, and Repair Services on Physical Inputs Owned by Others
Services export can take four basic forms: cross-border supply, consumption abroad (e.g., health tourism), commercial presence through establishment abroad, and temporary presence of natural persons abroad.
2. Services Sectors Breakthrough Program
The Services Sectors Breakthrough Program covers cooperation bodies, beneficiaries, and organizers operating in the IT, consultancy, digital intermediation, education, financial technologies, fair and congress tourism, cultural and creative industries, logistics and transportation, health and sports tourism, technical consultancy, or conformity assessment sectors. Additionally, it incorporates support provided to cooperation bodies operating in the contracting sector.
The program can be evaluated under two main headings: (i) common support elements for all sectors, and (ii) sector-specific support elements. In this context, the common and sectoral support elements are detailed in the tables below.
Common Support Elements
| Support Type | Covered Expenses | Rate | Upper Limit | Max Duration |
|---|---|---|---|---|
| Agency Commission | Commission fees paid to agencies mediating the sale and distribution of services abroad. | 50% | TRY 6,000,000 / year | 5 years |
| Certification | Document, certificate, and accreditation acquisition expenses for foreign markets. | 50% | TRY 4,000,000 / year | — |
| Unit (Overseas Office) | Rent, commission, and certification expenses for offices, shared offices, pre-diagnosis, or transfer centers abroad. | 50% | TRY 6,000,000 / unit (max 25 units) | 5 years / country |
| Delegation Organization | B2B meetings, facility visits, and promotion trips organized by cooperation bodies to increase exports. | 50% | TRY 6,000,000 / delegation | — |
| Competitiveness Enhancement Project | Needs analysis, promotion, consultancy, training, and marketing activities by cooperation bodies. | 75% | TRY 43,000,000 / project | 3 years (+2 based on performance) |
| Advertising & Marketing | Expenses for advertising, promotion, and marketing targeting foreign audiences. | 50% | TRY 25,000,000 / year | 5 years |
| Registration & Protection | Registration of domestic patents/trademarks abroad and anti-piracy film protection. | 50% | TRY 2,500,000 / year | — |
| Overseas Event Participation | Participation expenses in fairs, congresses, or festivals organized abroad. | 50% | TRY 1,500,000 / event (doubled for prestigious events) | — |
| Overseas Event Organization | Promotion and organization expenses for overseas events arranged by authorized organizers. | 50% | TRY 7,500,000 / organization | — |
| Domestic Event Participation | Participation expenses in internationally qualified events organized in Türkiye. | 50% | TRY 600,000 / event (doubled for prestigious events) | — |
Sectoral Support Elements
| Support Type | Relevant Sector | Covered Expenses | Rate | Upper Limit | Max Duration |
|---|---|---|---|---|---|
| Hosting | IT, Digital Intermediation | Hosting/cloud expenses for presenting digital products abroad. | 50% | TRY 5,000,000 / year | 5 years |
| Digital Product Promotion | IT | Advertising and promotion of software/games abroad. | 50% | TRY 50,000,000 / year (max 10 products; TRY 15M / product) | 5 years |
| Dubbing & Subtitling | Cultural & Creative | Translation and dubbing expenses to market films abroad. | 50% | TRY 12,000,000 / year | 5 years |
| Foreign Academician (Workforce) | Education | Wages of foreign national academicians employed domestically. | 50% | TRY 350,000 / month / person (max 5 people) | 5 years |
| Domestic Mktg. Personnel (Workforce) | IT, Education, Tourism, Logistics | Wages of domestic personnel hired for international marketing. | 50% | TRY 90,000 / month / person (max 5 people) | 5 years |
| Overseas Unit Personnel (Workforce) | IT, Education, Tourism, Tech Consultancy | Wages of personnel employed in overseas offices for marketing. | 50% | TRY 250,000 / month / person (max 5 people) | 5 years |
| Complication Insurance | Health Tourism | Premiums for international health tourists (local insurers). | 50% | TRY 8,000,000 / year | — |
| Professional Liability Insurance | Technical Consultancy | Premiums for overseas technical consultancy projects. | 50% | TRY 1,500,000 / year | — |
| Platform Commission | IT | Commissions for app distribution on Google Play, App Store, etc. | 50% | TRY 20,000,000 / year (TRY 4M per product) | 5 years |
| Report & Database Membership | IT, Fair & Congress, Logistics, Consultancy | Market reports and database access for foreign market strategies. | 50% | TRY 2,500,000 / year | 5 years |
| Tech Consultancy Project | Technical Consultancy | Support based on contract amounts for overseas tenders won. | 10% | TRY 25,000,000 / project (max TRY 50M annually) | — |
| Techno-Accelerator Export Project | IT (Coop. Body) | Training, mentoring, and marketing for IT export capacity. | 50% | TRY 25,000,000 / project | 2 years |
| Intl. Organizations Membership | IT, Education, Tourism, Logistics | Dues paid to international sector organizations. | 50% | TRY 2,500,000 / year | — |
| International Tourist Transportation | Health Tourism | Transportation expenses for foreign national patients. | 50% | TRY 25,000,000 / year | 5 years |
| International Ranking | Education | Application/evaluation fees for global higher education rankings. | 50% | TRY 6,000,000 / year | — |
| Intl. Technology Marketing Office (ITMO) | IT (Coop. Body) | Setup, rent, and operational costs for an ITMO abroad. | 50% | TRY 35,000,000 / office / year | 5 years |
| Foreign Language & Tourism Training | Health Tourism | Training programs for staff competence in languages and tourism. | 50% | TRY 2,000,000 / year | — |
| Software License | IT, Technical Consultancy | Purchase or lease of necessary software licenses. | 50% | TRY 2,500,000 / year | 5 years |
| Domestic Event Organization | Fair & Congress Tourism | B2B and promo expenses for qualifying international events locally. | 50% | TRY 3,000,000 / organization | — |
3. Global Turkish Brands: Branding Program and TURQUALITY® / E-TURQUALITY®
Companies aiming to build internationally recognized brands may be included in the Branding Program or the top-tier TURQUALITY® incentive programs.
- TURQUALITY® and E-TURQUALITY®: Companies receive support for up to 5 years for institutional infrastructure development and market entry activities in target markets.
- E-TURQUALITY® Exclusivity: Only companies in the information technology or digital intermediation sectors are eligible for this sub-program.
- Budget Caps: If a company has at least one brand under TURQUALITY®/E-TURQUALITY®, its annual support ceiling may reach TRY 500,000,000. For companies participating only in the general Branding Program, this cap is TRY 250,000,000.
4. Sustainability Program and International Logistics Distribution Networks (ILDN)
- Sustainability Support: To ensure beneficiaries' compliance with economic, environmental, and social (ESG) standards, support of up to TRY 20,000,000 per year is provided at a 50% rate for up to 5 years, covering consultancy, certification, and audit processes.
- International Logistics Distribution Networks: A substantial budget is allocated for the storage of goods at overseas hubs (e.g., pocket warehouses) and end-to-end supply chain management. Up to TRY 300,000,000 per network is available for establishment and technical infrastructure, while annual support of up to TRY 120,000,000 is provided for pocket warehouse rentals. A total of 8 logistics distribution networks may be supported.
5. Increasing Support Limits: Additional Incentive Rates and Payments
The standard 50% support rate under the decree is fixed; however, when activities are carried out in or directed toward "target countries" designated by the Ministry of Trade, support rates may be increased by up to 20 percentage points (potentially reaching 70%).
Additionally, the monetary caps within the support scheme will be updated at the beginning of each calendar year in line with CPI and PPI rates. Payments — including indirect taxes — are made in Turkish Lira.
Frequently Asked Questions (FAQ) – Services Export Incentives 2026
Q1: Who is eligible to benefit from the Services Export Incentives?
A: Companies incorporated in Türkiye under the Turkish Commercial Code, cooperatives, universities, high-technology institutes, and other institutions/organizations deemed eligible by the Ministry of Trade (provided they operate in the relevant sector) may benefit from these incentives. Cooperation bodies (such as exporters' associations) are also eligible to receive support for programs they organize.
Q2: I operate in the IT sector. Can I apply for the E-TURQUALITY® program? Who else is eligible?
A: Yes. According to the decree, the E-TURQUALITY® program is exclusively available to companies in the information technology or digital intermediation sectors. Companies in other sectors (tourism, logistics, culture, etc.) may benefit from the general TURQUALITY® program.
Q3: What are the duration and limits of the TURQUALITY® program?
A: Brands participating in the TURQUALITY® and E-TURQUALITY® programs receive support for 5 years from the year of market entry for each target market, as well as 5 years for institutional infrastructure support. If a company has at least one brand under these programs, it may benefit from up to TRY 500,000,000 in annual support.
Q4: What happens if there is a rule violation or fraudulent documentation in an application?
A: If fraudulent or misleading documents are submitted, the penalty provisions of the decree are triggered. The relevant application file is entirely rejected. If payment has not yet been made, the beneficiary is barred from support programs for 6 months; if improper payment has already been made, the bar extends to 1 year, and any unduly received funds are recovered in accordance with applicable law.
Q5: My logistics company wants to establish a warehouse abroad. What are the requirements?
A: Under the International Logistics Distribution Networks (ILDN) support, up to TRY 300,000,000 is available for establishment costs. However, to qualify for support, the operator must provide customs clearance services abroad, carry out supply chain management, and possess a minimum of 50 commercial vehicles or 5,000 square meters of warehouse space in the countries of operation.
Q6: Are sectoral incentive payments made in foreign currency or in Turkish Lira?
A: Pursuant to Article 45 of the decree regarding payment principles, all approved support amounts — including indirect taxes — are paid in Turkish Lira.
Q7: Can Turkish Companies with Foreign Partners Receive Support?
A: Yes, Turkish companies with foreign partners can generally benefit from these incentives.
According to the "Beneficiary" definition in the decree, the primary requirements are that the company must be resident in Türkiye and incorporated under the provisions of the Turkish Commercial Code (Law No. 6102). Since having foreign partners does not alter a company's legal status as a Turkish company incorporated under the Turkish Commercial Code, companies with foreign partners that meet these conditions are also eligible for support.
However, there are certain specific areas within the decree where exceptional restrictions related to foreign elements and capital structure apply:
- International Logistics Distribution Networks (ILDN): The "operator company" that will establish or operate these logistics networks abroad is required to be a Turkish-capital company in which the beneficiary company or cooperation body holds at least 51% of the shares. Similarly, companies established and majority-owned by cooperation bodies must also be Turkish-capital companies in order to qualify under this scope.
- Brand Acquisitions: Foreign brands acquired by companies under the Branding Program are excluded from the scope of these incentives.
In summary, as long as the company itself is a legally incorporated Turkish company in Türkiye, the existence of foreign partners does not constitute an obstacle to receiving support — except in cases where a specific Turkish-capital requirement applies, such as logistics operator companies.
Q8: What Incentives Are Available for Mobile App Developers?
A: Mobile application developers are classified within the IT sector and can benefit from numerous direct product-based and company-based incentives. The main supports specifically defined for mobile applications under the decree are as follows:
1. Digital Product Promotion Support
Expenses related to advertising, promotion, and marketing of mobile applications in overseas markets are supported at a rate of 50%. A single company may receive this support for a maximum of 10 mobile applications per year. The support cap is TRY 15,000,000 per application per year, with a total company-wide annual ceiling of TRY 50,000,000, provided for up to 5 years.
2. Platform Commission Support
Platform commission costs arising from the overseas sale and distribution of mobile applications are covered at 50%. Applicable to a maximum of 10 applications per year, this support is capped at TRY 4,000,000 per application per year and TRY 20,000,000 per company per year, for up to 5 years.
3. Hosting Support
Server/hosting costs incurred for entering overseas markets with a mobile application are supported at 50%, up to a maximum of TRY 5,000,000 per year. Each company may benefit from this support for up to 5 years.
4. E-TURQUALITY® Branding Support
Under the E-TURQUALITY® program — exclusively available to companies in the IT and digital intermediation sectors — expenses related to digital product promotion, hosting, platform commissions, testing, and value-added IT projects targeting international markets are supported at 50%.
5. Additional General Sector-Wide Supports
Since mobile application companies are classified under the IT sector, they may also benefit from the following general sectoral incentives:
| Support Type | Rate | Annual Cap |
|---|---|---|
| Market research reports and database subscriptions | 50% | TRY 2,500,000 |
| Personnel support (max. 5 staff in overseas units) | 50% | TRY 250,000 per person/month |
| Software license purchases or rentals | 50% | TRY 2,500,000 |
| Membership fees to international organizations | 50% | TRY 2,500,000 |
In summary, a mobile app company that actively pursues international markets can potentially access a combined annual support package worth tens of millions of Turkish Lira, spanning product promotion, platform costs, hosting, branding, and operational expenses — with E-TURQUALITY® membership unlocking the highest available benefit ceiling.
