Circular
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Presidential Decision No. 10962, which resets the definition and classification of service exports and the state support available to service sectors, was published in the Official Gazette of 27.02.2026. The Decision organises support items into programmes and raises the upper limits to current amounts. Applications made before the Decision entered into force will be concluded under the previous legislation.
The Decision defines service exports as the provision by persons or entities resident in Turkey of services listed in the classification annexed to the Decision to persons or entities resident abroad. Three modes of supply are defined:
Support is grouped under four programmes: the Service Sectors Breakthrough Programme, the Branding Programme, the Sustainability Programme and the Overseas Logistics Distribution Networks Programme. Sectors such as IT, consultancy, digital intermediation, education, financial technology, cultural and creative industries, logistics, health tourism and technical consultancy are included in the programmes.
| Support | Rate | Upper limit |
|---|---|---|
| Advertising, promotion and marketing | 50% | TRY 25,000,000 a year (up to 5 years) |
| Digital product promotion | 50% | TRY 50,000,000 a year; TRY 15,000,000 per product |
| Overseas unit (office, branch) | 50% | TRY 6,000,000 a year per unit; up to 25 units |
| Participation in events abroad (fairs, etc.) | 50% | TRY 1,500,000 per event (double for prestigious events) |
| Participation in events in Turkey | 50% | TRY 600,000 per event |
| Certification | 50% | TRY 4,000,000 a year |
| Registration and protection (trademark, patent) | 50% | TRY 2,500,000 a year |
| Hosting (server, cloud) | 50% | TRY 5,000,000 a year |
| Agency commission | 50% | TRY 6,000,000 a year |
| Dubbing and subtitles | 50% | TRY 12,000,000 a year |
| Workforce development | 50% | TRY 90,000 per person per month (TRY 350,000 for foreign academics); up to 5 people |
| Competitiveness improvement (HİSER) projects | 75% | TRY 43,000,000 per project |
The support is managed by the Ministry of Trade and funded by the Support and Price Stabilisation Fund. The Ministry monitors whether the support is used as intended and may refuse payment or reduce the amount for ineligible expenses. Applications must be made through the circular setting out the implementation rules and through exporters' associations.
We recommend that companies exporting software, games, consultancy and digital services re-plan their 2026 budgets for promotion, fairs, overseas offices and trademark registration within the new upper limits. Complete documentation of supported expenses with invoices, proof of payment and evidence of activity will be decisive in the payment process.
This circular is for general information only. Please contact us about your specific situation. The Turkish original is available here.
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