Trade Monitor Overview
Turkish Trade Monitor – April 2026
Legal Developments in Türkiye and Their Impact on Foreign Investors
The April 2026 updates signal a clear policy shift toward incentivizing Türkiye as a global Service Export Hub. Significant developments include 100% tax deductions for service exports, favorable financing via the Asian Development Bank, and strategic regulatory shifts in digital compliance and competition law.
Tax Law & Financial Obligations
1. Tax Law & Financial Obligations
Official Gazette: April 30, 2026 / No. 33239 — Presidential Decree No. 11257- 100% Tax Deduction on Service Exports: The corporate/income tax deduction rate for earnings derived from software, design, data storage, call centers, engineering, and healthcare services provided to non-residents has been increased from 80% to 100%.
- Foreign Participation Exemption: Minimum shareholding requirement reduced from 50% to 25%, with the exemption rate increased to 75%.
- Omnibus Law No. 7577: SSI meal allowance up to 300 TRY daily is now exempt from the premium base. Advertising/promotional expenses for betting/gambling are no longer deductible.
- ADB Financing Advantage: RUDF (KKDF) rate for loans obtained from the Asian Development Bank has been set at 0%.
TTL INSIGHT
This regulation solidifies Türkiye’s position as a regional service hub. For global clients establishing Shared Service Centers (SSCs) or R&D hubs, this effectively neutralizes the tax burden on export-oriented service revenues.
Trade, Customs & Real Estate Law
2. Trade, Customs & Real Estate Law
- Inward Processing (IPR/DİİB): Companies with open export commitments can apply for a time extension (half of original duration) within 6 months.
- Real Estate & Vehicle Licensing: Procedures for renewing Authorization Certificates during corporate restructuring have been clarified.
TTL INSIGHT
Manufacturing-exporters facing supply chain delays should utilize the IPR extension. Real estate portfolio managers should ensure license compliance during any partnership changes.
Immigration & Digital Regulations
3. Immigration & Digital Regulations
- Australia Visa Waiver: Australian ordinary passport holders are now exempt from visas for touristic/transit travel (90 days within 180 days).
- Social Media Age Verification: New legislation requires e-Government integration for age verification of users under 15 on social media platforms.
CRITICAL NOTE
The visa waiver does not grant work or long-term residence rights. Tech clients must urgently audit their infrastructures for age verification compliance and KVKK standards.
Competition Law Developments
4. Competition Law Developments
- AI Sector Inquiry (April 7, 2026): The Turkish Competition Authority has officially launched a sector inquiry into Artificial Intelligence. The inquiry aims to understand market dynamics, potential barriers to entry, and competitive risks in AI-driven technologies.
- Ongoing investigations into the labor market and professional services sectors continue to influence corporate "no-poaching" and non-compete strategies.
TTL INSIGHT
The AI sector inquiry suggests future regulatory intervention. Tech companies operating in the AI space should prepare for potential data requests from the Authority and review their market positioning.
Strategic Outlook
Türkiye is aggressively positioning itself as a Service Export Hub. The combination of 100% tax deductions and zero-RUDF financing creates a high-yield window for strategic foreign investment, particularly for tech and service-oriented sectors.