Technopark, R&D Centre & QSC — Incentives Guide

The 100% service-export deduction is a question of conditions and evidence, not only the rate. Mixed sales, CTC Art. 32/C and repeated Art. 20/B must be modelled separately.

Turkish and foreign customers pay for the same SaaS subscription. Splitting the earnings, the exclusive-benefit test and the TRY 560,000 sworn-in CPA certification threshold have to be managed together.

The service-export deduction is 100% from 1/1/2026. The whole profit leaves the tax base, yet the return still shows tax due: Art. 10/1-ğ cannot be subtracted from the domestic minimum corporate tax base.

Selling SaaS or software to a foreign customer and issuing a VAT-free invoice does not, by itself, mean the service-export exemption applies. Turkey's VAT service-export exemption requires two conditions together: the service must be performed FOR a customer abroad AND the benefit must be USED abroad. The second condition is the real test: if the benefit is tied to an activity in Turkey, 20% VAT may arise. The administration reads mixed use strictly, while the judiciary examines the actual service recipient and place of benefit on the specific facts. Two further traps: bringing the service fee to Turkey is a condition for the REFUND, not for the exemption; and this VAT exemption is separate from the CIT Art. 10/1-(ğ) earnings deduction.

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.

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 incentives, the 3% venture-capital obligation under Presidential Decree 10803, and the statutory ban on claiming both regimes for the same activity.

Two routes for companies exporting software/SaaS from Turkey: the 100% earnings exemption inside a technopark (Law 4691), or deducting 100% of qualifying earnings under Corporate Tax Law Art. 10/1-ğ without entering any zone. 2026 conditions, minimum corporate tax effect and decision criteria.

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.

A foreign investor should test the Turkish Technopark regime across entity choice, qualifying profit, the 3% investment obligation, YMM attestation, payroll, VAT and Pillar Two.