Guide
Technopark, R&D Centre & QSC — Incentives Guide
Choosing between Technopark, R&D Centre and Qualified Service Centre status under Law No. 5746, GVK Provisional Art. 75 and CTL Art. 5/B: the 100% corporate tax exemption, payroll incentives, revenue-type traps for game studios, and the hidden compliance costs a 2026 decision has to weigh.
Articles in this guide (5)
- Game Companies & the Technopark Exemption: In-App, Store Cut, Ad Revenue (2026)
Which game revenue streams does the technopark earnings exemption (Law 4691) actually cover? How in-app purchases, App Store/Google Play/Steam cuts, in-game ads and publisher royalties are taxed in 2026 — and which income falls outside the exemption.
- R&D Center or Technopark? 2026 Incentive Comparison (Turkey)
Two Turkish incentive regimes, two different mechanics: Law No. 4691 (technopark) exempts the earnings, while Law No. 5746 (R&D center) deducts the expense. This 2026 comparison covers the corporate tax exemption to 31 December 2028, the 100% R&D deduction, payroll income-tax withholding incentives, employer social-security support, the venture-capital fund obligations (3% vs 2%), and the statutory ban on claiming both regimes for the same activity (Law 5746 Art. 4/5).
- Software Firms: Technopark or Service-Export Deduction? (2026)
Two routes for companies exporting software/SaaS from Turkey: the 100% earnings exemption inside a technopark (Law 4691), or deducting 80% of the earnings from the tax base via Corporate Tax Law Art. 10/1-ğ without entering any zone. 2026 conditions, effective tax burden and decision criteria.
- Technopark, R&D Centre, or QSC? A 2026 Decision Guide for Software and Game Studios in Turkey
Technopark (Law 4691), R&D/Design Centre (Law 5746) and Qualified Service Centre (Law 7582 / CITL art.10/1-j) side by side: zone requirement, headcount threshold, exemption vs. deduction, duration, the double-benefit ban and Pillar Two 15%. Decision matrix + decision tree.
- Turkey Technopark 2026: 100% Corporate Tax Exemption and Hidden Compliance Costs
Law No. 4691 Provisional Article 2 grants 100% corporate income tax exemption on software, design and R&D earnings in Turkish Technology Development Zones until 31 December 2028. For foreign investors the headline is attractive, but the operational picture is complex: branch requirement (liaison office structurally excluded under Law 4875), 3% venture capital fund obligation triggered at TL 5,000,000 exempt earnings for FY 2026 (Presidential Decree 10803, Official Gazette 31.12.2025), CPA (YMM) full-attestation report mandatory above TL 500,000 single item or TL 1,000,000 aggregate (Tebliğ 49, OG 30.12.2025), and the 40× minimum wage cap on payroll incentives at TL 1,321,200/month/employee for 2026 (Law 7555, OG 24.07.2025). Compared with Ireland Knowledge Development Box (10% effective, Section 40 Finance Act 2022, commencement order signed 5 Sept 2023, operative 1 Oct 2023) and UK Merged RDEC (20% headline, 15% net), Turkey wins for groups under €750M consolidated revenue; above that, OECD Pillar Two QDMTT (Law 7524) tops the rate up to 15% because the Turkish exemption is not a qualifying refundable tax credit.