Presidential Decree No. 10962 (“Hizmet İhracatının Tanımlanması, Sınıflandırılması ve Hizmet Sektörlerinin Desteklenmesi Hakkında Karar”), published in the Official Gazette of 27 February 2026 (No. 33181), is the current legal basis for Turkey’s service-export support regime. It consolidates and replaces the former Decrees No. 5447 (Türkiye Bilişim Sektörünün Uluslararasılaşması ve E-Turquality Programı), No. 5448 (Hizmet İhracatının Tanımlanması, Sınıflandırılması ve Desteklenmesi) and No. 5449 (Yurt Dışı Lojistik Dağıtım Ağlarının Desteklenmesi), together with the older 2014/10 Kararı on technical consultancy support. The Decree applies retroactively from 1 January 2026.
The Decree is administered by the Ministry of Trade (Ticaret Bakanlığı) and funded through the Support and Price Stabilization Fund (Destekleme ve Fiyat İstikrar Fonu — DFİF). Support is disbursed as a non-repayable, Turkish-Lira-denominated cash grant reimbursing a percentage of eligible expenditure, subject to sector-specific annual and per-item ceilings.
For the purposes of this Decree, the IT sector (“bilişim”) expressly includes software, mobile applications, digital games and digital intermediation platforms. Article 3(b) specifically defines “hosting” (barındırma) to cover the online delivery of software, mobile applications, digital games or digital intermediation platforms to end users — placing digital game publishing squarely within the scope of the Decree.
Level International advises gaming and IT companies across the full lifecycle of a Decree No. 10962 application — from initial eligibility assessment through to multi-year compliance monitoring — coordinating this work with our broader Turkish tax, transfer pricing and corporate structuring practice, and with our Amsterdam office for clients with a Dutch or wider European holding structure.
