Guide

Game & Software Tax Guide

A tax guide for game and software studios: App Store / Google Play commissions, the VAT service-export exemption, revenue-recognition timing, the 100% earnings deduction under CTL Art. 10/1-ğ for accounting periods beginning in 2026, and technopark / R&D incentives. The deduction depends on activity, foreign-customer, exclusive-foreign-benefit, documentation and full timely transfer conditions.

Articles in this guide (1)

App Store and Google Play Commission: Gross or Net? (VAT Base and Revenue Recognition — 2026) July 23, 2026 · authority
Whether App Store or Google Play revenue is presented gross or net depends on the TFRS 15 principal-agent assessment, not a fixed commission rate. The Turkish VAT and service-export outcome requires a separate review of the contractual counterparty, invoice addressee, user geography and place of enjoyment.