New Horizons In Services Export: The Export Support Package Enters Into Force

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Services exports have become critically important for all countries in recent years. As technological advances dissolve the boundaries between markets, companies exporting digital services can readily reach users in every corner of the world. This dynamic elevates digital services exports to a pivotal position within economic policy. As a form of export capable of generating high impact at low cost, it also constitutes a key instrument for public policy objectives directed at combating inflation and increasing gross national product.

In this context, export support measures have occupied a significant place in Türkiye's public policy for many years. Offering a multi-layered support program, Türkiye provides incentive schemes that take into account various criteria such as the nature of goods and services, regions of production, target markets, and trade volumes. Moreover, a new support ecosystem has recently been introduced that takes current trends in export markets into account and specifically aims to accelerate Türkiye's development in the area of digital services exports. We have examined this new system, which we consider to be of critical importance to all industry stakeholders planning to invest in Türkiye or seeking to convert their existing operations there into a regional export hub.

What Happened?

An examination of Türkiye's legislative framework on services export support reveals a multi-layered landscape. That framework had been shaped across five distinct regulatory axes centered on the development of exports, covering technical consultancy, branding, the information technology sector, general services exports, and international logistics networks. Within this incentive ecosystem, composed of separate regulatory instrument, companies found it difficult to determine which entity was eligible for which program or under which regulatory framework particular categories of expenditure would be assessed. This inertia within the incentive system was frequently criticized by industry stakeholders who sought to benefit from it.

On 26 February 2026, this landscape changed. Presidential Decree No. 10962 brought into force the "Decision on the Definition and Classification of Services Exports and the Support of Services Sectors" ("Decision"), and all five of the aforementioned instruments were simultaneously repealed. The fragmented incentive ecosystem was thereby consolidated under a single, centrally administered framework.

Why Does It Matter?

At first glance, this change may appear to amount to nothing more than the centralization of a complex incentive ecosystem. However, there are also critical developments with respect to the scope of the incentives and access thereto.

Notably, the Decision substantially expands the scope of the previous legislation. Accordingly, the number of sectors covered increases, support items are diversified, and upper limits are raised. For companies operating in particular in the fields of information technology, mobile applications, digital games, and digital intermediation, state support spanning a wide spectrum (from platform commission expenditures and cloud server costs to overseas office rents and international marketing expenditures) is, for the first time, given a tangible and coherent legal framework.

The Decision is structured around 4 main programs, built upon a broad definition of "beneficiary" encompassing, in particular, companies, cooperatives, universities, high-technology institutes, and foundation vocational colleges:

Services Sectors Breakthrough Program
Branding Program
Sustainability Program
International Logistics Distribution Networks Program

The sectors covered and the beneficiary groups eligible under each program differ from one another. Consequently, determining which company is eligible to benefit from which program, for how long, and to what extent requires a standalone assessment. In this regard, we set out below an analysis of the content of each program.

Services Sectors Breakthrough Program

The Services Sectors Breakthrough Program covers cooperation bodies, beneficiaries, and organizers operating in the sectors of information technology, consultancy, digital intermediation, education, financial technologies, trade fairs and congress tourism, cultural and creative industries, logistics and transportation, health and sports tourism, technical consultancy, or conformity assessment. In addition, it incorporates support provided to cooperation bodies operating in the construction contracting sector.

The Program may be examined under two headings: (i) common support elements applicable to all sectors, and (ii) sector-specific support elements. The common support elements and sectoral support elements are as set out in the tables below.

Common Support Elements

Support Type	Eligible Expenditures	Rate	Upper Limit	Maximum Duration
Agency Commission	Commission fees paid to agents acting as intermediaries for the sale and distribution of the beneficiary's services abroad	50%	TRY 6.000.000 per annum	5 years
Certification	Expenditures for the procurement of certificates, accreditations, and documents obtained by the beneficiary targeting foreign markets	50%	TRY 4.000.000 per annum	—
Unit (Overseas Office Expenditures)	Rent, leasing commission, opening costs, operational certification, and co-working space membership expenditures for offices, shared offices, preliminary diagnosis centers, or transfer centers opened by the beneficiary abroad	50%	TRY 6,000,000 per unit per annum (maximum 25 units)	5 years per country
Delegation Organization	Organization expenditures incurred by cooperation bodies for business meetings, facility/establishment visits, business events, promotional tours, or presentation trips conducted with the aim of increasing services exports	50%	TRY 6,000,000 per delegation	—
Services Sector Competitiveness Enhancement Project	Needs analysis, promotion, consultancy, training, employment, and international marketing operational expenditures within the scope of cooperation body projects with defined objectives and budgets aimed at enhancing the international competitiveness of the services sector	75%	TRY 43,000,000 per project	3 years (+ 2 years subject to performance)
Advertising, Promotion and Marketing	All advertising, promotion, and marketing expenditures incurred by the beneficiary targeting foreign audiences	50%	TRY 25,000,000 per annum	5 years
Registration and Protection	Expenditures relating to the registration and protection abroad of a trademark, patent, or utility model registered in Türkiye, as well as film protection expenditures incurred in the context of combating piracy abroad	50%	TRY 2,500,000 per annum	—
Participation in Overseas Events	Expenditures incurred by a cooperation body or beneficiary for individual or collective participation in fairs, congresses, conferences, seminars, or festivals held abroad	50%	TRY 1,500,000 per event (the upper limit is doubled for prestigious events)	—
Organization of Overseas Events	Promotion, bilateral business meeting, and organization expenditures relating to the organization of an overseas event targeting services sectors by an organizer authorized by the Ministry of Trade (the "Ministry")	50%	TRY 7,500,000 per event	—
Participation in Domestic Events	Expenditures incurred by a cooperation body or beneficiary for individual participation in internationally recognized fairs, congresses, conferences, seminars, or festivals held in Türkiye	50%	TRY 600,000 per event (the upper limit is doubled for prestigious events)	—

Sector-Specific Support Elements

Support Type	Relevant Sector	Eligible Expenditures	Rate	Upper Limit	Maximum Duration
Hosting	Information technology, digital intermediation	Expenditures relating to the hosting (hosting/cloud) of software, mobile applications, digital games, or digital intermediation platforms on servers for the purpose of making them available in foreign markets	50%	TRY 5,000,000 per annum	5 years
Digital Product Promotion	Information technology	Advertising, promotion, and marketing expenditures targeting foreign markets for software, mobile applications, or digital games	50%	TRY 50,000,000 per annum (maximum 10 products per year; TRY 15,000,000 per product per annum)	5 years
Dubbing and Subtitling	Cultural and creative industries	Dubbing and subtitling translation expenditures incurred for the purpose of marketing films in foreign markets	50%	TRY 12,000,000 per annum	5 years
Workforce Development: Foreign Academic Staff	Education	Salary and personal rights expenditures for foreign-national academic staff employed domestically by the beneficiary for the purpose of enhancing its international visibility	50%	TRY 350,000 per academic staff member per month (maximum 5 persons concurrently)	5 years
Workforce Development: Domestic Marketing Personnel	Information technology, education, trade fairs and congress tourism, logistics and transportation, health tourism	Salary and personal rights expenditures for personnel employed in Türkiye for international promotion and marketing activities	50%	TRY 90,000 per personnel member per month (maximum 5 persons concurrently)	5 years
Workforce Development: Overseas Unit Personnel	Information technology, education, trade fairs and congress tourism, logistics and transportation, health tourism, technical consultancy	Salary and personal rights expenditures for personnel employed at overseas offices for international promotion and marketing activities	50%	TRY 250,000 per personnel member per month (maximum 5 persons concurrently)	5 years
Complication Insurance	Health tourism	Insurance premium expenditures for complication insurance policies covering international health tourists, obtained from insurance companies domiciled in Türkiye	50%	TRY 8,000,000 per annum	—
Professional Liability Insurance	Technical consultancy	Insurance premium expenditures for professional liability insurance in connection with technical consultancy projects abroad	50%	TRY 1,500,000 per annum	—
Platform Commission	Information technology	Commission fees paid to platforms such as the App Store and Google Play for the sale of software, mobile applications, or digital games abroad through digital distribution platforms	50%	TRY 20,000,000 per annum (maximum 10 products per year; TRY 4,000,000 per product per annum)	5 years
Reports and Database Subscriptions	Reports: information technology, trade fairs and congress tourism, logistics and transportation; Database subscriptions: information technology, consultancy, trade fairs and congress tourism, logistics and transportation	Sectoral market report and database subscription expenditures purchased for the purpose of developing international market strategies	50%	TRY 2,500,000 per annum	5 years
Technical Consultancy Project Support	Technical consultancy	Support calculated on the basis of the payment amount subject to the project agreement signed by the beneficiary that has won a tender opened by an employer abroad	10% of the contract value	TRY 25,000,000 per project (maximum 10 projects per country; annual maximum of TRY 50,000,000)	—
Techno-Accelerator Export Project	Information technology (cooperation body)	Consultancy, training, employment, mentorship, promotion, and international marketing operational expenditures within the scope of a project conducted by a cooperation body aimed at developing the export capacity of information technology companies and enabling their access to foreign markets	50%	TRY 25,000,000 per project	Maximum 2 years
Membership in International Organizations	Information technology, education, trade fairs and congress tourism, logistics and transportation, health tourism	Membership subscription expenditures paid to international professional and industry organizations relevant to the sector	50%	TRY 2,500,000 per annum	—
International Health Tourist Transportation	Health tourism	Transportation expenditures of foreign-national patients to whom the beneficiary provides healthcare services	50%	TRY 25,000,000 per annum	5 years
International Rankings	Education	Expenditures relating to the application and evaluation process for inclusion on the rankings lists of international ranking organizations	50%	TRY 6,000,000 per annum	—
International Technology Marketing Office	Information technology (cooperation body)	Financial/legal consultancy, rent, leasing commission, co-working space membership, decoration, technical equipment, employment, promotion, and training expenditures for an office established for the purpose of marketing the products and services of information technology companies abroad	50%	TRY 35,000,000 per office per annum	5 years
Foreign Language and Health Tourism Training	Health tourism	Training program expenditures aimed at enhancing the foreign language proficiency and health tourism knowledge of personnel employed by the beneficiary	50%	TRY 2,000,000 per annum	—
Software License	Information technology, technical consultancy	Expenditures relating to software licenses purchased or leased for the conduct of operations	50%	TRY 2,500,000 per annum	5 years
Domestic Event Organization	Trade fairs and congress tourism (cooperation body and beneficiary)	Promotion, bilateral business meeting, and organization expenditures for internationally recognized events organized in Türkiye targeting services sectors	50%	TRY 3,000,000 per event	—

Branding Program (Brand / TURQUALITY® / E-TURQUALITY®)

The Branding Program refers to the program established for the purposes of effectively positioning Turkish brands with global branding potential in foreign markets, strengthening their market positions, and creating and embedding an image of Turkish brands in international markets.

In this context, the program covers support provided to beneficiaries operating in the sectors of information technology, digital intermediation, education, gastronomy, passenger air transportation, accommodation, film (as a sub-sector of cultural and creative industries), logistics, health tourism, or transportation infrastructure. However, only beneficiaries operating in the information technology or digital intermediation sectors are eligible to benefit from the E-TURQUALITY® support program.

In respect of a brand admitted to the brand, TURQUALITY®¹ or E-TURQUALITY®² support program, the beneficiary's expenditures for agency commission, certification, units, consultancy, employment, reports and databases, advertising promotion and marketing, strategic business plan studies, registration and protection, membership in international organizations, software, participation in overseas events, and participation in domestic events are supported at a rate of 50%.

In addition to the foregoing, the following expenditures are also supported at a rate of 50%: for the information technology sector (digital product promotion, hosting, platform commission, testing, and value-added information technology projects); for the digital intermediation sector (hosting); for the education sector (international rankings); for the film sub-sector under cultural and creative industries (dubbing and subtitling); and for the health tourism sector (complication insurance premiums, international health tourist transportation, and foreign language and health tourism training).

Where all of a beneficiary's supported brands are enrolled in the brand support program, the beneficiary is supported by a maximum of TRY 250,000,000 per annum; where at least one brand is enrolled in the TURQUALITY® or E-TURQUALITY® support program, the beneficiary is supported by a maximum of TRY 500,000,000 per annum.
Under the brand support program, each brand is supported for a maximum period of 4 years.
Under the TURQUALITY® or E-TURQUALITY® program, each brand is supported for a maximum period of 5 years per target market in respect of expenditures targeting those markets; and each beneficiary is supported for a maximum period of 5 years in respect of institutional infrastructure and employment expenditures.
A maximum of 2 brands, in respect of which the beneficiary holds domestic registrations, may be supported concurrently under this program.
Acquired foreign brands will not be supported within the framework of this program.
Unit and employment expenditures in the gastronomy sector will not be supported.

Sustainability Program

The Sustainability Program covers support provided to beneficiaries operating in the sectors of information technology, consultancy, digital intermediation, education, financial technologies, trade fairs and congress tourism, gastronomy, passenger air transportation, accommodation, cultural and creative industries, logistics and transportation, health and sports tourism, technical consultancy, transportation infrastructure, or conformity assessment.

Within the scope of a project prepared by the beneficiary for the purpose of ensuring its sustainability across economic, environmental, social, and governance dimensions, the following expenditures are supported at a rate of 50% and up to a maximum of TRY 20,000,000 per beneficiary: procurement of certificates, accreditations, and documents in the area of sustainability; membership in international organizations; procurement of consultancy services; conduct of relevant audit processes; participation in training programs; employment of personnel specializing in sustainability; preparation of sustainability reports containing an analysis of the current situation or supporting the attainment of strategic objectives; and development of a sustainability roadmap.
Each beneficiary may benefit from this support for a maximum period of 5 years.

International Logistics Distribution Networks Program

This program covers support provided to cooperation bodies and beneficiaries operating in the logistics and transportation sector.

Construction and lease, logistics equipment, technical infrastructure installation, software and hardware, maintenance and repair, decoration, third-party logistics (3PL) services, certification, legal consultancy, and sector/country report expenditures relating to international logistics distribution networks admitted to the program are supported at a rate of 50% and up to a maximum of TRY 300,000,000 per network.
Lease, commission, and related legal consultancy expenditures for pocket warehouses rented abroad are supported at a rate of 50% and up to a maximum of TRY 120,000,000 per network per annum.
Promotional activity, event participation, and field visit expenditures relating to international logistics distribution networks are supported at a rate of 50% and up to a maximum of TRY 20,000,000 per network per annum.
Employment expenditures for a maximum of 10 personnel concurrently employed in the network, whose qualifications are determined by the Ministry, are supported at a rate of 50% and up to a maximum of TRY 250,000 per personnel member per month.
A maximum of 8 international logistics distribution networks may be supported under this program. Each network is supported for a maximum period of 5 years; this period may be extended by the Ministry for an additional maximum period of 5 years based on the performance of the network.

Administration of Support Programs and Development and Promotion of Services Sectors

Support under this section is provided to the Turkish Exporters' Assembly and exporters' unions in relation to the sectors listed above.

The full amount of employment, training, organization, promotion, consultancy, public relations, and audit expenditures incurred for the purposes of promoting and administering the support programs, and for the development, promotion, and branding of the services sector, is supported up to a maximum of TRY 300,000,000 per annum.
Advertising, promotion, marketing, and consultancy expenditures relating to services sector promotion projects are supported at a rate of 75%: up to a maximum of TRY 30,000,000 per project per annum for the union that solely represents the sector or for the Turkish Exporters' Assembly, and up to a maximum of TRY 15,000,000 per project per annum for other unions.
Expenditures relating to reports purchased for the purpose of developing market entry strategies and action plans targeting foreign markets are supported at a rate of 50% and up to a maximum of TRY 6,000,000 per annum.

Target Country Incentive

In respect of certain support items, the standard 50% rate may be increased by up to 20 percentage points for activities directed at target countries designated by the Ministry. This means that where planned activities are channeled toward priority markets, the support rate may reach up to 70%. It is therefore essential to closely monitor the target country list and the relevant strategy.

Single Program Rule

Support may only be obtained from a single program in respect of any one expenditure. Furthermore, companies admitted to the Branding Program may not benefit from the Services Sectors Breakthrough Program during the period in which they are being supported (except in respect of support directed at cooperation bodies). The initial selection of program is therefore a decision of strategic significance.

How Are Payments Made?

Support payments are made in Turkish Lira and, depending on the relevant circumstances, are paid to the Turkish Exporters' Assembly, an exporters' union, a cooperation body, a beneficiary, or an organizer. Expenditures incurred by another company on behalf of an admitted beneficiary may also be made subject to support, pursuant to Ministry regulations.

Important Restriction on Employment Support

Employment support may not additionally be claimed under this Decision in respect of personnel that already benefit from employment incentives under separate legislation other than premium reductions and minimum wage support. Reviewing the existing personnel incentive structure is therefore of considerable importance in this regard.

Monitoring and Performance Assessment

The Ministry monitors support recipients throughout the process. Where the activities are found to be inconsistent with the objectives and provisions of the Decision, are not conducted in accordance with the applicable procedures, or where performance is deemed insufficient, the Ministry may reject an application, reduce the rate or amount of support, or remove the company from the scope of the program. Actual implementation of activities (rather than planning on paper) is the decisive factor.

Sanctions

In the event of submission of fraudulent documents, conduct in breach of a commitment, or duplicate applications in respect of expenditures for which support has been received under another program, the relevant application is rejected; and if no payment has been received, new expenditures will not be supported for six months, or for one year if a payment has been received.
In the event of recurrence of such violations, all of the company's applications are permanently rejected.
Unjustifiably obtained support is recovered through tax offices pursuant to Law No. 6183.
Services procured from suppliers that have issued fraudulent documents cannot be made subject to support for a period of ten years. This final rule clearly underlines why it is critical to exercise due diligence in the selection of suppliers.

Updating of Support Limits

All upper limits set out in the Decision are updated at the beginning of each year at the revaluation rate applicable under the repeated Article 298 of the Tax Procedure Law (VUK). Accordingly, the limits will not remain frozen against inflation; however, it should not be overlooked that the actual revaluation rate may consistently fall below the inflation rate.

Pending Transactions

For transactions in respect of which an application was submitted, preliminary approval was obtained, payment was commenced, or operations were initiated prior to the entry into force of the Decision, the more favorable provisions of the previous legislation shall continue to apply. In respect of personnel whose employment was supported under the repealed decisions, a transitional period of six months is granted from the date of entry into force of the new Decision; upon expiration of that period, the new provisions take effect.

The Ministry of Trade's Broad Implementing Authority

The Decision grants the Ministry of Trade broad implementing authority. This includes, inter alia, determining the scope of sectors and support elements, grading support rates and amounts within the limits of the Decision in accordance with target country strategies, restricting eligible expenditures and support amounts within budgetary constraints, and granting extensions in cases of force majeure. It is therefore essential to closely monitor not only the text of the Decision but also the Ministry's circulars and secondary regulatory instruments relating to its implementation.

Conclusion

As the importance of exports grows with each passing day, states are competing with one another to support companies operating in this sphere. As a country seeking to participate more effectively in this competitive process that shapes the global economy, Türkiye is reforming its export support ecosystem to meet evolving needs. The Decision, representing one of the most comprehensive revisions to the export incentive framework since support measures were first reflected in public policy, plays a critical role in Türkiye's export drive.

The Decision (which consolidates under a single roof the legislation supporting services exports that had become increasingly ineffective in recent years due to the inertia generated by its fragmented complexity) aims to establish the infrastructure for a more efficient and target-oriented implementation. While the scope and beneficiary structure of each program have been differentiated, companies are required first to assess in detail which program they fall within and which support items they are eligible to receive under that program.

For companies operating in particular in the information technology, mobile applications, and digital games sectors, a 50% support rate is available across a broad spectrum ranging from platform commission expenditures and cloud server costs to international marketing expenditures and overseas office expenses; and for companies admitted to the E-TURQUALITY® program, the annual support amount may reach up to TRY 500,000,000.

Maximizing the benefit derived from the aforementioned support measures requires that all eligibility conditions be fully satisfied and that application processes be conducted in due and proper form. Given the rule that support in respect of any one expenditure may only be obtained under a single program, the selection of the correct program and strategic planning are of critical importance.

Footnotes

1. TURQUALITY is a state-sponsored branding program administered by the Ministry of Trade of the Republic of Türkiye, aimed at supporting Turkish brands in becoming global brands in international markets.

https://ticaret.gov.tr/data/63403c7213b87692b0e3b9d6/Marka%20ve%20Turquality%20Deste%C4%9Fine%20ili%C5%9Fkin%20Genelge.pdf.

2. E-TURQUALITY (the "Stars of Information Technology Program") is a support program specifically aimed at enhancing the international competitiveness of companies operating in the information technology and technology sectors, and at developing their services exports.

https://ticaret.gov.tr/data/63403c7213b87692b0e3b9d6/Marka%20ve%20Turquality%20Deste%C4%9Fine%20ili%C5%9Fkin%20Genelge.pdf.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.