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Turkey has quietly become one of the most competitive jurisdictions in the world for mobile game<\/strong> studios, mobile app publishers and SaaS companies that sell internationally. Two factors are driving this: a generous cash rebate program<\/strong> for user acquisition, hosting, commission fees and personnel \u2014 and an effective corporate tax rate<\/strong> that, when properly structured, can fall to between 0% and 1.8%.<\/p>\n On 27 February 2026, the Official Gazette published Presidential Decree No. 10962,<\/a> which repealed the previous Decree No. 5447 and consolidated the country’s fragmented support architecture into a single, simpler framework. The new regime applies retroactively from 1 January 2026. For foreign founders looking at Turkey as a development hub, a publishing entity or a global revenue routing point, the picture has materially improved.<\/p>\n This guide walks through what the new framework actually offers, what changed compared to the prior regime, and how the rebate program interacts with Turkey’s tax regime to create one of the most attractive overall packages available to a mobile game<\/strong> or app publisher today.<\/p>\n Before jumping into line items, it is worth stepping back. Turkey combines:<\/p>\n The first two points alone make Turkey relevant. The combination is what makes it competitive with Ireland, Cyprus or the UAE for digital export businesses.<\/p>\n Decree 10962 did three structural things: it consolidated previously scattered programs, it removed the one-year company-age requirement that blocked early-stage startups, and it eliminated most pre-approval bureaucracy. For mobile app and mobile game<\/strong> publishers, the headline changes are:<\/p>\n The total annual cap for a single company across all categories now sits at roughly 120 million TRY (~2.65 million USD)<\/strong> in cash rebates, before adding the foreign office and personnel programs.<\/p>\n To qualify for any of the rebate categories, a company must satisfy the following:<\/p>\n The previous one-year company-age requirement is gone, which is the single biggest improvement for early-stage mobile game studios looking to launch with a Turkish entity.<\/p>\n This is the flagship line item. Spend on Meta, Google, TikTok, AppLovin, Mintegral, Unity Ads, Snapchat, Liftoff, Moloco, ironSource and similar UA channels is reimbursed as follows:<\/p>\n For a publisher with multiple titles, the 10-product ceiling is meaningful \u2014 a casual mobile game studio with five live titles can spread the 1.1M USD pool across the portfolio. Pre-approval is not required; applications are made post-spend, within six months.<\/p>\n A practical nuance worth understanding: campaigns can route users either directly to the App Store or to a landing page owned by the company. If the landing page belongs to the applicant, the spend remains eligible. This opens the door to Web2App and Web2App2Web funnels<\/strong> that legitimately bypass App Store commission while still qualifying for the rebate.<\/p>\n Apple, Google and Valve continue to take 15\u201330% of in-app revenue. Decree 10962 partially offsets this:<\/p>\n Only commission on non-Turkish revenue<\/strong> qualifies \u2014 domestic-market revenue is excluded. The 10-product structure here is more flexible than under the previous decree, where products beyond the third title were heavily disadvantaged.<\/p>\n Previously a sub-line of the broader market-entry program with a low ceiling, hosting is now a standalone category:<\/p>\n Important caveat<\/strong>: if the product also has a Turkish version, the rebate base is halved \u2014 meaning the effective rate drops to 25%. To capture the full 50%, the product should be exclusively foreign-market-facing. For a global mobile game with no Turkish localization or geo-restricted to exclude Turkey, this is straightforward.<\/p>\n The list of supported tools was significantly expanded under the new decree, and pre-approval was removed:<\/p>\nWhy Turkey for Mobile Game and App Studios<\/h2>\n
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The 10962 Decree: What Changed for Mobile Game and Mobile App Companies<\/h2>\n
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Eligibility: Prerequisites for Foreign Founders<\/h2>\n
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Cash Rebate Categories Under Decree 10962<\/h2>\n
1. Digital Marketing & User Acquisition Rebate for Mobile Game<\/h3>\n
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2. Platform Commission Rebate (App Store, Google Play, Steam)<\/h3>\n
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3. Hosting & Cloud Infrastructure Rebate (New Independent Category)<\/h3>\n
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4. Reporting, Attribution and Analytics Tools<\/h3>\n