Guide

Game & Software Tax Guide

A tax guide for game and software studios: App Store / Google Play store commissions, the VAT service-export exemption, revenue-recognition timing, the 80% earnings deduction under CTL Art. 10/1-ğ and technopark / R&D incentives. A field-tested roadmap for developers selling abroad.

Articles in this guide (1)

Apple and Google Play's 30%: Is the Store Commission Taxed Gross or Net? (VAT Base and Revenue Recognition — 2026) July 23, 2026 · authority
The store keeps 30% and remits the rest; so is your revenue 100 or 70, to whom and for what amount do you issue the VAT invoice, and in which month does the income arise? 'Gross or net' is not one question — it is three layers that get mixed up: revenue recognition, the VAT base and the moment of accrual. The Revenue Administration's ruling of 30.01.2026 and the Council of State's decision of 21.10.2025 point in opposite directions on mixed use.