New Incentive Regime for Service Exports: What Does It Mean for the Technology and Gaming Sectors?

In recent years, the Turkish gaming ecosystem has gained remarkable momentum, driven both by commercial successes achieved on a global scale and by growing interest from international investors. In particular, the success of mobile game studios in global markets is positioning Türkiye as an emerging hub for game development and digital content production. Recent high-profile transactions, such as those involving Dream Games and Loom Games (with major investors like Blackstone and Scopely), confirm this trend.

While investor support is clearly critical to the growth of the technology sector, it is equally encouraging to see the Turkish government focusing on this area through financial incentives and support programs. We believe that this combination presents significant opportunities for the future of Turkey’s gaming and technology ecosystem and for the sustainable growth of the sector.

In this context, Presidential Decision No. 10962 dated 26 February 2026, on service sector incentives (the “Decision”), introduces a consolidated framework governing service exports. The Decision aims to strengthen the global competitiveness of Turkish service providers by bringing together various support mechanisms under a single regulatory structure.

In addition to defining an overarching framework for classification and support of service exports, the Decision introduces mechanism designed to facilitate companies’ entry into international markets, promote branding and global positioning strategies and strengthen the institutional capacity of service exporters.

While the Decision applies to a broad spectrum of service industries, several of the incentive mechanisms are of particular relevance for companies operating in the technology and digital sectors.

Expanded Framework for Digital Service Exports

The Decision revisits the concept of service exports to better reflect the structural dynamics of the digital economy. In this context, the incentive regime extends beyond traditional service sectors and explicitly encompasses technology-driven business models seeking to scale internationally. This expanded framework is particularly relevant for game studios, mobile application developers, software as a service (SaaS) providers and digital platform operators whose products and services are primarily delivered across borders through digital channels.

Key Incentive Areas for the Technology and Gaming Ecosystem

A notable feature of the Decision is that the scope of eligible support extends beyond advertising and marketing expenditures. For companies operating in the technology and digital intermediation sectors, certain operational costs associated with offering digital products and services in global markets may also fall within the incentive scheme and be partially covered by the government subject to specified caps.

In this regard, the following categories of expenses may be eligible for support.

• expenditures relating to the overseas marketing and promotion of digital products and services;
• software licensing and technical infrastructure costs necessary for the operation and distribution of digital services;
• subscriptions to databases, industry reports and similar digital tools supporting international market access.

The incentive framework also provides support for establisment of overseas business units, global marketing initiatives and branding programmes (such as Turquality), which are intended to strengthen the international visibility and market positioning of Turkish service providers.

Why This Matters for the Gaming Industry?

The expanded framework is particularly relevant for companies operating in the gaming sector.

For game studios and publishers, costs associated with user acquisition campaigns, platform-related expenses, and technical infrastructure constitute a significant portion of overall operating expenditures when scaling into international markets. The availability of government support for certain categories of these expenses may therefore provide meaningful financial relief and encourage further international expansion.

Beyond game developers themselves, the Decision may also benefit companies operating in the broader digital ecosystem, including software developers, mobile application companies, digital content providers and platform operators that rely on global user bases.

Incentive Caps

The Decision also established specific support ratios and caps for several expense categories relevant to the development and international distribution of digital products. Among others, the following caps apply:

• advertising and marketing expenses relating to software, mobile applications or digital games: 50% support, capped at TRY 50,000,000 annually;
• agency commission expenses related to overseas sales and distribution: 50% support capped at TRY 6,000,000 annually;
• rental and operational expenses relating to overseas offices or similar business units: 50% support capped TRY 6,000,000 annually per unit;
• software licensing expenses: 50% support capped at TRY 2,500,000 annually;
• expenses related to participation in overseas events: 50% support capped at TRY 1,500,000 per event.

Implementation and Practical Considerations

Notwithstanding the expanded scope of the incentive regime, the Ministry of Trade (the “Ministry”) continues to play a central role in determining the practical implementation of the scheme. In particular, the Ministry continues to regulate application prcedures, eligiblity criteria for supported expenses and the documentation requirements necessary to benefit from the incentives. Access to the incentives therefore remains contingent upon submitting applications in accordance with the procedures and principles established by the Ministry and adequately documenting the relevant expenditures.

Against this backdrop, companies operating particularly in the technology and gaming sectors should carefully assess which expenses fall within the scope of the incentive framework, and align them with the relevant support programmes. A structured approach to expense classification and application planning may be critical in order to fully benefit from the incentives introduced under the Decision.