トルコのモバイルアプリ奨励プログラムガイド（2026年） 

App publishers are using government-backed incentives to reshape unit economics of the mobile measurement stack.

Introduction: It’s a Structural Advantage

Türkiye’s mobile app incentive program has quietly become one of the most significant and non-dilutive funding frameworks available to app developers globally.

The government incentive is a structured, well-funded government system that reimburses 50–70% of your ad spend, hands back 50% of your app store commissions, subsidizes your entire measurement and analytics stack up to 50%, and can drop your effective corporate tax rate. [1][2][3] For publishers who understand their numbers this is a fundamental shift for the international stage. 

Tenjin is one of the mobile measurement platforms and officially approved tools in the measurement stack, sitting at the intersection of 費やす and performance[4][5][6][7][10]. Our users get to see the true costs to acquire, retain, and monetize users across every major platform. From a vantage point, the publishers taking advantage of the incentive program are not only saving money; they are also creating a cost advantage that compounds over time.

This guide outlines the information, benefits, and blueprint to become a participant in the Turkish App Incentive Program. From eligibility and incentive categories, to exact caps and their documentation requirements, you’ll find out about how to take advantage of these resources. Therefore, we’re sharing this step-by-step to the application process and we’ve also created a special checklist to use for your application. Whether you’re already in Türkiye or evaluating it as your next move, feel free to use this guide as a roadmap.

目次

1. Why Türkiye and Why Money is Moving There?
2. Who Qualifies
3. The Incentives
4. Tax Advantages
5. Research and Development Grants
6. Required Documentation 
7. Application Process
   • Application Checklist
8. Timeline: What to Expect
9. What This Means for Publishers
10. よくある質問
11. Sources

Part 1: Why Türkiye and Why is Money Moving There

The Operational Edge

Türkiye offers a combination that’s hard to replicate anywhere else:

• 50–60% lower operational costs than Western Europe without compromising on technical talent or infrastructure quality
• A strategic geographic position bridging Europe, the Middle East, and Central Asia, giving you proximity to multiple high-growth markets simultaneously
• A young, tech-native workforce with strong engineering programs and competitive salary expectations
• A fast-growing domestic digital market that serves as an ideal testing ground before scaling internationally

It’s important to note that these operation advantages have been there for years. What’s newer is the scale. The 2026 expansion under Presidential No. 10962 increased support limits by 5 to 10 times in several categories. [1][2][10] This is a clear indication that the Turkish government views tech exports as a critical infrastructure. For mobile publishers who are still evaluating, the window of low saturation and high support won’t stay open indefinitely. It’s time to prepare and apply to see how your app can benefit. 

How 2026 Became a Game Changer

Before 2026, the program was solid, however the updates that came this year are geared towards a different level of ambition. 

Under Presidential Decree No. 10962, the Turkish government redesigned the entire incentive architecture [1][2][10]. Advertising and digital promotion caps expanded dramatically. Platform commission support now covers up to 10 individual projects. Cloud infrastructure, hosting, and emerging tech integrations also have their own dedicated funding lines. And, the shift to product-based evaluation system means that every app in your portfolio has access to its own independent cap. 

The practical impact looks like this: a publisher with five live products and active international UA is now looking at a support framework that can reach into the millions. That’s across advertising, commissions, measurement tools, and infrastructure combined. 

This is a serious growth partner and a national budget behind it. 

Part 2: Who Qualifies

The entire program is built around one principle: international export. Every claim you make must be tied to activity targeting international markets. Here is a short summary of everything that you need to have in place to qualify. 

Company Structure

• Legally registered in Türkiye as a Joint-Stock Company (A.Ş.) or Limited Liability Company (Ltd. Şti.)
• Sole proprietorships are not eligible
• Foreign ownership is fully welcome: the nationality of founders and shareholders has zero impact on eligibility

Staffing

• No formal written minimum, but in practice, companies should have at least one active employee
• Employing a software developer strengthens your application significantly. It signals to reviewers that you’re a legitimate development operation

Financial Requirements

• All eligible expenses paid from the company’s official Turkish bank account
• No payments through personal accounts, third-party intermediaries, or non-bank methods
• No outstanding tax or SGK (social security) debts at time of application. Offsetting arrangements are acceptable

App Store Accounts

• Google Play and/or App Store developer accounts must be registered under the Turkish company name
• Individual or foreign parent company accounts are not eligible

Association Membership

• Must be an official member of the Exporters’ Association of Service Providers
• This must be completed before any application is submitted

KEP System

• All applications go through KEP (Kayıtlı Elektronik Posta). This is Türkiye’s legally binding registered electronic mail
• Standard email submissions are not accepted

Eligibility requirements summarized from current Ministry of Trade guidance and program documentation. [1][3]

Part 3: The Incentives

3.1 Advertising & User Acquisition Support

This is the centerpiece of the program. If you’re spending on UA (and you probably already are) the government will hand a significant percentage of it right back to you.

Requirements:

• 60% reimbursement on eligible ad spend from the previous 6 months
• 70% reimbursement when campaigns target government-designated “target market” countries
• Company must be at least 1 year old

Eligible platforms: Meta, Google, TikTok, Apple Search Ads, AppLovin, Unity Ads, influencer marketing

Annual caps:

Support limits and reimbursement percentages reflect 2026 program guidance.[1][2][3][10]

For 2026 TRY reference that’s up to ₺25,000,000 general marketing + ₺50,000,000 digital product promotion

A publisher with a portfolio of five products can access a total advertising support framework of up to $2.38 million USD annually. That’s non-dilutive capital going directly back into growth.

This changes how you should think about campaign optimization. When 60–70% of your spend is coming back to you, your effective CPI drops dramatically. The campaigns that were borderline profitable at full cost become strong performers at the subsidized rate. 

Accurate and fast MMP data becomes even more critical here. It becomes the layer of proof that validates every cent of ad spend and what you are able to claim. 

3.2 Measurement, Analytics & Reporting Tools

Fortunately, the government recognizes that building a competitive app isn’t just about creative and media buying. It’s about the infrastructure underneath: the attribution, the analytics, the market intelligence, and the subscription optimization tools that turn raw data into actionable strategy.

Here’s what’s covered: 

• 50% reimbursement on subscriptions to approved measurement and analytics platforms
• Annual cap: Up to $70,000 per company
• 2026 TRY reference: Up to ₺2,500,000

Eligible platforms include:

Approved platform examples include currently recognized measurement and analytics providers.[1][4][5][6]

⚠️ This category requires pre-approval. If not pre-approved, you must apply to the Exporters’ Association and receive confirmation before signing any contracts or making payments. Once approved, you have a 6-month window to incur expenses and submit your claim. Pre-approval requirements are governed by Ministry of Trade procedures.[1][2]

Why this matters more than you think:

For most publishers, especially indie studios and mid-market teams, the cost of a proper measurement stack is a real budget line item. An MMP subscription, a market intelligence tool, a product analytics platform, and a subscription optimization layer can easily run $50,000–$100,000+ per year. Getting 50% of that back fundamentally changes the calculus on which tools you can afford. Using Tenjin as a mobile measurement tool is an affordable way to get access to a powerful and all-inclusive toolkit from the start. You can compare Tenjin to other MMP services こちら.

And here’s the strategic angle: the publishers who invest in better data infrastructure consistently outperform those who don’t. They make smarter allocation decisions, catch underperforming campaigns faster, and understand their LTV curves with more precision. This incentive effectively democratizes access to that tier of tooling. This means a studio in Istanbul can now afford the same measurement stack as a well-funded publisher in San Francisco, while getting more than half of it subsidized.

So, if you’re currently making measurement decisions based on budget constraints rather than capability needs, this incentive removes the barrier, so you can access the tools you actually need. Therefore, if you qualify, the government simply helps you pick up the tab. 

3.3 Software & Development Tools

Your dev and design tools are covered too. This process is simpler since no pre-approval is needed.

• 60% reimbursement on core development and design software
• Annual cap: Up to $70,000–$75,000 per application
• Claimed retroactively within a 6-month window

Eligible tools include: Unity, Unreal Engine, Figma, and other professional development and design platforms. [1][2]

3.4 App Store Commission Refunds

Platform fees are without a doubt, the silent margin killer. Every sale, for every subscription renewal, for any purchase, a chunk goes to Apple or Google. This incentive hands half of it back.

• 50% reimbursement on platform commissions
• Based on international sales from the previous 6 months
• Domestic Turkish market revenue is excluded

Eligible platforms: App Store, Google Play, Steam, Epic Games Store, GOG, Itch.io, Origin

Annual caps:

2026 TRY reference: Up to ₺20,000,000 annually (max 10 products, ₺4,000,000 per product) [1][2][3]

When you combine commission refunds with the 4% corporate tax rate and VAT exemption, the net revenue you retain on every international transaction increases substantially. For subscription-based apps and games with in-app purchases, this directly improves LTV which, in turn, changes what you can afford to pay for acquisition.

3.5 Market Entry Support

Going global means more than flipping a language toggle. Real localization such as cultural adaptation, professional voice-overs, proper hosting infrastructure is an investment. For qualifying entities, this incentive absorbs half of it. [1][2]

• 50% reimbursement on market entry activities
• Annual cap: Up to $200,000 per company
• ⚠️ Pre-approval required before spending

Covered activities:

• Localization and translation
• Voice-overs and dubbing
• Website development
• Hosting and server costs
• Integration of emerging technologies (NFTs, Metaverse, AR, Blockchain)

3.6 Personnel Support

• 50% of gross salary reimbursed for newly employed engineers
• Up to 5 employees
• Employee must not have previously worked for the company
• App must not include Turkish language support (export-focus requirement)[1][2][8]

3.7 Overseas Office Rent

• 60% reimbursement on gross rent (including taxes) and associated commission fees
• Annual cap: Up to $100,000 per office
• Up to 10 offices (2026 expanded to 25 units at up to ₺6,000,000 each)
• Office must have a clear “organic tie” back to the Turkish parent company
• Claimed retroactively based on the previous 6 months[1][2]

3.8 Additional Supported Expenses

3.9 Product-Based Incentive System (New in 2026)

A key structural change:

• Maximum 10 products per company can be registered
• Each product is evaluated and capped separately.

This is critical for studios and publishers managing portfolios, since it means you’re not fighting for a single pool across all your apps.[1][2]

Part 4: Tax Advantages

VAT Exemption on International Sales

Every dollar and euro earned from users outside Türkiye arrives completely free of VAT. No partial credits, no complicated reclaim process — just zero VAT on export revenue.

4% Corporate Tax Rate

Technology exporters, which includes app publishers, qualify for a corporate income tax rate of 4%. For a bit more context, the standard rate in many European countries sits between 20–30%. This difference flows directly to your bottom line.[1][2][9]

Technopark & Free Zone Benefits

Locate into a designated zone and unlock an additional layer:

• 100% corporate and income tax exemption on R&D earnings
• VAT exemption on software developed within the zone
• Zero income tax on R&D personnel salaries
• Reduced SGK (social security) contributions [1][2][9]

The Compound Effect

When you stack these tax advantages on top of the direct incentive reimbursements, the financial picture transforms:

• Your UA costs drop by 60–70% (reimbursement) while running through a 4% tax entity
• Your tool costs drop by 60% (reimbursement)
• Your platform commissions are halved (reimbursement)
• Your revenue retains more value (VAT exempt, low corporate tax)

This isn’t one incentive working in isolation. It’s a system where every layer amplifies the others. Publishers who understand this are building structurally lower cost bases than their competitors and that advantage compounds with every dollar they spend and every dollar they earn.

Part 5: TÜBİTAK R&D Grants

For companies investing in genuine research and development or building new technology, not just using existing tools, the TÜBİTAK provides powerful grant support:

• 75% grant coverage for personnel and development costs
• 75% grant coverage for software licenses and specialized hardware
• Project-based evaluation — amounts depend on scope and budget
• Applicable to new software, mobile apps, AI, game engines, and cybersecurity projects

Although this is separate from the Ministry of Trade incentives, if you already have one it can be combined with the mobile app incentive deal. In short, this means that your R&D activity can be grant-funded while your commercial scaling is incentive-backed.[8]

Part 6: Documentation: The Make It or Break It Part of Your Claim

Every reimbursement is retrospective. You spend first, then claim. This makes documentation discipline non-negotiable from day one.

For every claim, you need:

1. Stamped bank receipts (kaşeli banka dekontu): official, bank-stamped proof of payment from your Turkish company account

2. Invoices and contracts: clearly detailing vendor, service, amount, and dates

3. Platform dashboards and campaign reports: screenshots and exports proving ad spend, attribution data, and performance

4. Proof of service delivery: tool access confirmations, localization deliverables, development outputs

5. Submission via KEP: all documents go to the Exporters’ Association through registered electronic mail only [1]

A note on MMP data as documentation:

Your MMP reports and dashboards serve a dual purpose here. They’re not just your internal optimization tool, they’re part of your proof file. Campaign-level spend data, attribution reports, and platform breakdowns from your measurement partner directly support your advertising reimbursement claims. Clean, xgranular attribution data makes the documentation process faster and your claims harder to question.

This is another reason why investing in a proper measurement stack, which itself is 50% subsidized and pays dividends beyond just campaign performance.

Part 7: The Application Process

Step 1: Establish Your Turkish Entity

Register as an A.Ş. or Ltd. Şti. Ensure all app store accounts, ad platform accounts, and bank accounts are set up under this entity.

Step 2: Join the Exporters’ Association

Complete your membership and activate your KEP address. This must be done before any submissions.

Step 3: Identify Pre-Approval Categories

If you plan to claim support for measurement/analytics tools or market entry activities, apply for pre-approval before you sign contracts or make payments.

Step 4: Spend Strategically and Document Everything

Run your campaigns, subscribe to your tools, pay your commissions — all from your Turkish bank account. Organize every receipt, invoice, contract, and screenshot in real time. Don’t wait until claim time to get your files in order.

Step 5: Compile and Submit

Build your complete documentation package and submit via KEP to the Exporters’ Association within the eligible 6-month window.

Step 6: Review and Payment

Expect approximately 5 months from a complete, error-free submission to receiving your reimbursement.[1]

You can use our complimentary application checklist to help you with your submission.

Part 8: Timeline at a Glance

What This Means for Publishers

The 2026 expansion suggests a structural commitment from a government signaling that it wants Türkiye to be where global app publishers build, measure, and scale from. 

For publishers already in the program, the compounding is well underway. Lower acquisition costs feed into higher reinvestment, which feeds into faster growth, which feeds into larger claims. The flywheel is real and it’s mechanical. 

The reimbursements are real. The tax advantages are significant. The process is demanding but manageable. And the cumulative impact on your unit economics is substantial enough to change how you plan, how you bid, and how aggressively you grow.

The program rewards publishers who prepare thoroughly, document meticulously, and think long-term. That’s the same discipline that builds great apps. If you’re ready to explore what this could mean for your specific numbers, we’re here to walk you through it.

よくある質問

Can foreign-owned companies apply?

Yes, foreign-owned companies also have full eligibility. The only requirement is a Turkish-registered A.Ş. or Ltd. Şti. The nationality of owners is irrelevant.

What’s KEP?

This is Türkiye’s official Registered Electronic Mail system. It’s the only accepted submission channel. Regular email doesn’t count.

How long until reimbursement?

Approximately 5 months after a complete submission. Errors cause delays, so it’s important to get it right the first time.

Do I need pre-approval for everything?

No. Only for measurement/analytics tools and market entry activities. Advertising, commissions, development software, personnel, and rent are claimed retroactively.

Which ad platforms are eligible?

Meta, Google, TikTok, Apple Search Ads, AppLovin, and Unity Ads.

Which stores qualify for commission refunds?

App Store, Google Play, Steam, Epic Games Store, GOG, Itch.io, and Origin.

Is there a minimum employee count?

No formal written rule, but at least one active employee is expected in practice. A software developer is a strong signal.

Can I combine these incentives with TÜBİTAK grants?

Yes. TÜBİTAK covers R&D activities while Ministry of Trade incentives cover commercial scaling. They’re complementary programs. [1][2][3][8]

Sources

1. Republic of Türkiye Ministry of Trade. Service Export Support Programs. https://trade.gov.tr/
2. Presidential Decree No. 10962. Service Sector Support Framework (Turquality Program). https://staging.turquality.com/tr/10962-sayili-karar-hizmet-sektorleri
3. Workon Consulting. Mobile App Incentives in Türkiye 2026. https://workon.com.tr/en/mobile-app-incentives-in-Türkiye-2026/
4. Games.gg. Tenjin Joins Turkish Government Game Developer Incentives Program. https://games.gg/news/tenjin-joins-turkish-government-game-developer-incentives-program/
5. Mobidictum. Tenjin Joins Türkiye’s Government Incentive Program. https://mobidictum.com/tenjin-joins-Türkiyes-government-incentive-program/ 
6. PocketGamer.biz. Tenjin Joins Turkish Government Incentives Programme for Game Developers.  https://www.pocketgamer.biz/tenjin-joins-turkish-government-incentives-programme-for-game-developers/ 
7. Games.gg Deutsch. Tenjin wird Teil des türkischen Förderprogramms für Spieleentwickler.  https://games.gg/de/news/tenjin-wird-teil-des-t%C3%BCrkischen-f%C3%B6rderprogramms-f%C3%BCr-spieleentwickler/ 
8. Plus Global. TÜBİTAK Incentives. https://www.plusglobal.com.tr/en/tubitak-incentives 
9. Plus Global. Türkiye Tech, Game & App Government Incentives 2025. https://www.plusglobal.com.tr/en/Türkiye-tech-game-app-government-incentives-2025
10. Ticaret.gov.tr https://ticaret.gov.tr/data/69a9d756269de18b843851b7/%C3%87er%C3%A7eve%20Karar.pdf 

Disclaimer

This guide is provided for informational and educational purposes only and does not constitute legal, tax, accounting, regulatory, or investment advice. Incentive programs, reimbursement rates, eligibility requirements, support limits, tax treatment, and application procedures may change and may vary depending on a company’s specific circumstances.

While reasonable efforts have been made to ensure the accuracy of the information presented, readers should independently verify all requirements, limits, and program details with the Republic of Türkiye Ministry of Trade, the relevant Exporters’ Association, TÜBİTAK, qualified legal counsel, tax advisors, or other professional advisors before making business decisions or submitting applications.

References to third-party organizations, software platforms, products, and service providers are provided for informational purposes only and do not constitute endorsement, certification, approval, or a guarantee of eligibility for government support programs. Participation in any incentive program remains subject to official review, approval, and compliance with applicable regulations.

This guide reflects information available as of 2026, including updates under Presidential Decree No. 10962. Always verify current limits and requirements with the relevant Exporters’ Association or a qualified consultant.