Turkey for IT, FinTech and International Companies: New Tax Opportunities for Business

In 2026, Turkey significantly expanded tax incentives for international businesses, technology companies and the financial sector. The new rules may be of particular interest to IT and FinTech projects, international groups of companies, service centers and businesses that receive the bulk of their income outside of Turkey. One of the key changes was the entry into force in June 2026 of Law No. 7582, which provides new tax opportunities for international companies, investors and special corporate structures. In particular, the Qualified Service Center regime was introduced, incentives for the Istanbul Financial Center and international trade were expanded.

But it is fundamentally important to understand: registering a company in Turkey does not automatically mean receiving tax benefits. Each regime has its own requirements for the type of activity, income structure, customers, place of business and the actual presence of the company. That is why before opening an IT, FinTech or international company in Turkey, it is important to first determine the business model, and only then choose the optimal corporate and tax structure.

What has changed for international companies in 2026?

One of the most interesting innovations is the Qualified Service Center regime. It is aimed primarily at international groups that want to locate regional or global management, coordination and support functions in Turkey.

Subject to compliance with the established criteria, such a center can be entitled to deduct 95% of qualified profit earned abroad from the corporate tax base. For eligible entities operating in the Istanbul Financial Center or designated special zones, the deduction can reach 100%. The regime can be applied for up to 20 reporting periods.

For international businesses, this opens up the opportunity to use Turkey as a group service center, and not just as a local market.

For example, a company can centralize in Turkey IT support, management functions, back-office, analytics, financial or other corporate services for related companies in different countries, but to apply the regime it is not enough to simply create a company and issue invoices to foreign entities. It is necessary to meet the established criteria of Qualified Service Center, in particular regarding international activities and revenue structure.

What opportunities are there for IT companies? For IT business, Turkey is interesting not only for the new rules of 2026. The country already has a system of Technology Development Zones, or technology parks, which provides for separate tax incentives for software development, R&D and design activities.

Profit from qualified software development, R&D and design activities in Technology Development Zones is exempt from income tax until December 31, 2028. In addition, the sale of certain software created in such zones may be exempt from VAT.

For companies developing SaaS products, software, mobile applications, technology platforms, AI solutions or other intellectual property, this can significantly change the tax model of the business. Additional incentives are also provided for personnel. Tax benefits are available for relevant R&D, design and support employees in technology parks, and part of the employer’s social insurance contributions can be compensated by the state.

Therefore, for an IT company, the question should not be simply “what is the corporate tax in Turkey?”, but “can my activities be structured through a Technology Development Zone and what income will fall under the preferential regime?”.

Separate tax incentives are provided for companies that provide certain services to clients outside Turkey. Relevant areas may include, in particular, software, engineering, design, data storage, data processing, data analysis and other types of services defined by law.

Subject to compliance with the established conditions, a significant part of the profit from such services can be deducted when determining taxable income. One of the important conditions is that the service must be provided to a foreign client and actually used outside Turkey. The legislation also establishes requirements for the transfer of the relevant income to Turkey.

For example, if a Turkish IT company develops software for a foreign client, it is necessary to analyze not only the place of registration of the customer, but also where the result of the service is actually used and whether other requirements for applying the tax deduction are met. Therefore, the scheme “the client is foreign - therefore the income is automatically preferential” does not always work.

What opportunities are open for FinTech? For financial and FinTech companies, the Istanbul Financial Center may be of particular interest. In 2026, Turkey expanded the incentives for this regime. For qualified income from the export of financial services, a 100% corporate tax deduction is provided, and the effect of the relevant benefit has been extended until 2047.

This may be relevant for international financial groups, FinTech-companies and other businesses that plan to use Turkey to provide financial services to foreign clients, but here it is especially important to separate the tax regime from financial licensing.

Even if a company can claim the tax benefits of the Istanbul Financial Center, this does not mean an automatic right to carry out any banking, payment, investment or other regulated financial transactions. For a FinTech project, it is necessary to separately determine whether a license, permit or registration with the relevant financial regulator is required.

What is a Qualified Service Center and who may be interested in it? The new regime is especially interesting for international groups that need an operational center to work with several countries at once.

These are structures that can centralize in Turkey:

- IT and technical support;

- management and coordination functions;

- financial and administrative functions;

- data processing and analytics;

- regional back-office;

- other corporate services for companies of an international group.

Under the rules introduced in 2026, qualified centers that serve affiliated companies in at least three countries can claim a 95% deduction on their relevant foreign profits. For an international group, this could mean the possibility of establishing a single service center in Turkey instead of distributing similar functions across multiple jurisdictions. However, it is necessary to verify in advance the group structure, source of income, nature of services and the ability to meet all the criteria of the new regime.

Law No. 7582 also introduced incentives for certain international trade transactions where goods are sold between foreign parties and are not actually imported into Turkey.

Qualified profits from such transactions can be subject to a 95% corporate tax deduction, while eligible companies in the Istanbul Financial Center or designated special zones can be subject to a 100% corporate tax deduction. This could be of interest to international trading companies that use Turkey as a corporate or operational center but actually move goods between other countries. Specific requirements regarding the structure of the transaction, the parties to the transaction and the movement of goods must be met. Therefore, each international trade model must be analyzed separately.

Another option for international business is the Turkish Free Zones. They are designed primarily for export-oriented activities and provide a number of tax and customs benefits.

Depending on the type of activity and the fulfillment of the established conditions, exemptions from VAT, customs duties, stamp duty, real estate tax and certain corporate tax benefits may apply. In Free Zones, software, R&D, international trade, banking and insurance activities are allowed, among others, but the specific tax benefits depend on the type of company's activity. Therefore, opening a company in a Free Zone does not in itself mean zero taxation of all its income.

The 2026 tax changes apply not only to companies. Turkey has also introduced a special regime for certain individuals who move to the country and become its tax residents.

If the established conditions are met, they can receive exemption from taxation of certain foreign income and capital gains for a period of up to 20 years. The regime is aimed, in particular, at internationally mobile entrepreneurs, investors and capital owners.

For the owner of an international group, this is fundamentally important, since during relocation it is necessary to analyze not only the company's corporate taxes, but also personal tax residency, dividends, investment income and other foreign assets.

In short, in 2026, several different models can be considered for IT, FinTech and international business in Turkey:

- Technology Development Zone – for software, R&D and technological activities;

- Qualified Service Center – for international groups that centralize service and management functions in Turkey;

- Istanbul Financial Center – for certain financial and FinTech companies;

- Service Export Structure – for IT and other companies that provide services to foreign clients;

- Free Zone – for certain models of export, technological and international activities;

- Ordinary Turkish company – if a special regime for a specific business model is not needed or cannot be applied.

At the same time, the approach of “let’s just open a company in a technology park or Istanbul Financial Center and not pay taxes” would be wrong.

Tax benefits are always tied to specific income, types of activity and conditions. Part of a company’s income may be eligible for a preferential regime, while the rest may be taxed according to general rules.

Turkey is gradually moving from a model of simply an attractive jurisdiction for local businesses to a model of a regional center for technology, financial and international companies.

The new incentives of 2026 make the country especially interesting for businesses that:

- work in the field of IT and software development;

- launch FinTech projects;

- serve customers outside Turkey;

- have an international group of companies;

- plan to establish a regional headquarters or service center;

- engage in international trade;

- plan to transfer part of the operational team to Turkey;

- are looking for a jurisdiction to further scale their international business.

The Antwort Law team helps entrepreneurs and international companies register and structure their business in Turkey, analyze available tax regimes and determine which benefits may apply to a specific business model. If you are planning to open an IT, FinTech or international company in Turkey, transfer part of your business or establish a regional service center - contact Antwort Law for a consultation. We will analyze your structure, types of income and geography of activity and help you determine the optimal business model taking into account the new tax opportunities of 2026.

Lidia Ivanova

International lawyer
Antwort Law