Technology and Software Exports
Software Exports from Türkiye in 2026: Tax Advantages and Support for Tech Companies
Written by Enes Ünal, Export and Business Development Lead
Reviewed by Sertaç Öztürkcan, Co-Founder
- Related service Export Consulting
- The basics What is exporting?
Contents6 sections

Software exports from Türkiye mean selling software, a SaaS product, a mobile app or an IT service developed in Türkiye to a company or user abroad. No customs declaration is needed, and the tax advantages are concrete: a corporate tax exemption of up to 80% and a VAT exemption. Because nothing physical is shipped, it is one of the highest value-added forms of trade for Türkiye’s tech sector.

What counts as a software export?
Tech companies in Türkiye tend to hear "exports" and think of physical goods. Under the rules on foreign-currency-earning services trade, though, a much wider range of work counts:
- SaaS (software as a service): Software platforms sold abroad on monthly or annual subscriptions.
- Remote software development: Development and maintenance for foreign companies, on project contracts or ongoing service agreements.
- Mobile app revenue: Sales and advertising income from overseas users via the App Store and Google Play.
- Data processing and analytics: Data engineering, reporting and AI-based analysis for foreign clients.
- Cyber security and cloud services: Security and infrastructure services used by clients abroad.
The key difference from goods exports: if no physical media is shipped, no customs declaration is needed. Everything runs on digital invoices and bank records, which keeps operating costs well down.
Tax advantages of software exports from Türkiye
Corporate tax exemption
In Türkiye, 80% of the profit from software, design and data analysis services delivered abroad can be exempt from corporate tax, subject to conditions. The rule sits in Article 10 of Corporate Tax Law No. 5520. To qualify, the service must be produced in Türkiye and invoiced to the buyer abroad.
VAT exemption
Invoices for services used abroad are exempt from VAT. The invoice must carry the VAT exemption code (usually 302) and the statement "The service is used abroad". For Turkish software companies, that is a real price advantage against global competitors.
Export proceeds acceptance certificate (İBKB)
When a foreign currency payment reaches your bank account, you need to prove it is export income: ask the bank for an İBKB, or declare it as export proceeds when you convert the currency. Without this document, the tax exemptions are hard to claim.

4 factors behind successful software exports
1. Target market analysis
Which country, and which sector, has real demand for your product? Answer that with data-led market research, not assumptions, and you enter the market faster and at lower cost.
2. Localisation and compliance
You cannot grow globally until the software is fully adapted for language and culture. Compliance with GDPR-style data protection law in the target country is also a legal requirement and a visible sign that your company can be trusted.
3. Contracts and the legal framework
In service exports, "delivery" is digital, so your service level agreement (SLA) and confidentiality agreements are your main protection if a dispute arises. Drafting them to international standards has a direct effect on the continuity of your export business.
4. Using government support effectively
Using export support from the Republic of Türkiye Ministry of Trade for market research, overseas marketing and commission costs can noticeably speed up your growth. The key to getting full value is applying to the right programme and handling the paperwork without errors.
E-TURQUALITY®: the support programme built for the IT sector
The Ministry of Trade reworked the classic TURQUALITY® programme for the IT sector and launched E-TURQUALITY® (Bilişimin Yıldızları). For software companies that have reached a certain corporate maturity, the programme covers the following support:
- Competence centre support: Consulting and set-up costs for test centres that improve software development processes.
- Cloud and data centre costs: Support towards server costs on platforms such as AWS, Azure or Google Cloud.
- Global recognition: The title "Türkiye’s IT Star", which adds corporate credibility in international markets.
The programme strengthens a company beyond finance: in corporate governance, strategic planning and an export structure that can scale.
Software exports compared with goods exports
| Subject | Goods exports | Software / service exports |
|---|---|---|
| Customs declaration | Mandatory | Not required (digital delivery) |
| VAT status | Zero-rated on export | Exempt (code 302) |
| Corporate tax exemption | No | Up to 80% of profit |
| Logistics costs | High | None (digital distribution) |
| Dedicated government programme | TURQUALITY® | E-TURQUALITY® (Bilişimin Yıldızları) |
| Documents required | Customs exit declaration (GÇB) | Invoice, İBKB, SLA |
Frequently asked questions
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Do software exports need a customs declaration?No, as long as no physical media (CD, USB and so on) is shipped.
No, as long as no physical media (CD, USB and so on) is shipped. Digital delivery is documented with the invoice and bank records.
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Do you add VAT to invoices for overseas clients?No. As long as the service is used abroad, the invoice carries no VAT.
No. As long as the service is used abroad, the invoice carries no VAT. It must, however, state the exemption code and the explanation.
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Who can apply for the E-TURQUALITY® programme?The programme is aimed at IT companies that have reached a certain export volume, put a…
The programme is aimed at IT companies that have reached a certain export volume, put a corporate governance structure in place and offer technology-focused products or services. The Ministry of Trade sets the conditions and may update them each period.
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Does freelance work for a foreign company count as exporting?The rules can differ for sole traders and the self-employed.
The rules can differ for sole traders and the self-employed. To claim the tax exemption and get the export paperwork right, take advice from a financial adviser and an export consultant.
From choosing the right market and setting up contracts to tax advantages and the E-TURQUALITY® application, every step of software exports matters. Running them with an experienced team has a direct effect on how sustainably you grow abroad. Through our Export Consulting service, we handle target market analysis, buyer matching and process management end to end.
At FIX, based in Ankara, we handle applications, documents and follow-up for software exporters. Our team represents your company across export support programmes, E-TURQUALITY® included, and runs the process end to end.