Presidential Decree No. 10962 of 26 February 2026 brought into force the Decree on the Definition and Classification of Service Exports and the Support of Service Sectors.
Presidential Decree No. 10962 of 26 February 2026 brought into force the “Decree on the Definition and Classification of Service Exports and the Support of Service Sectors”.
1. Purpose and Scope of the Regulation
In summary, the regulation aims to define and classify service exports, to determine the methods by which service exports are carried out, and to provide support from the Support and Price Stabilisation Fund for the market access, market retention, branding and institutional capacity-building activities of companies, institutions and organisations operating in certain service sectors, as well as for their expenditure on overseas logistics distribution networks.
The Decree is structured around four main support programmes:
- Service Sectors Breakthrough Programme
- Branding Programme (Brand / TURQUALITY® / E-TURQUALITY®)
- Sustainability Programme
- Overseas Logistics Distribution Networks Programme
Implementation and promotion supports for the Turkish Exporters Assembly and the exporters’ associations are also within the scope of the regulation.
2. Definition of Service Export
A service export is defined as the provision to a person or organisation resident abroad of services falling within the “Extended Balance of Payments Services Classification” set out in Annex 1, carried out by a person or organisation resident in Türkiye.
Although the definitions and classifications in the Decree govern service export transactions, the provisions of the statistical and tax legislation are reserved.
The methods by which service exports may be carried out are set out in a threefold classification:
- Cross-border supply of services (the service is provided from Türkiye and consumed abroad),
- Domestic supply of services (the service is provided in Türkiye and consumed in Türkiye),
- Supply of services through natural persons temporarily present abroad.
3. Service Sectors Breakthrough Programme
3.1. Common Support Components
The principal supports under the programme are as follows:
- Agency commission expenses: 50%, TRY 6,000,000 per year, maximum 5 years
- Certification expenses: 50%, TRY 4,000,000 per year
- Overseas unit expenses: 50%, TRY 6,000,000 per unit per year; maximum 25 units; maximum 5 years per country
- Delegation organisation: 50%, TRY 6,000,000 per delegation
- Sectoral service export projects: 75%, TRY 43,000,000 per project; 3 years plus a performance-based 2-year extension
- Advertising, promotion and marketing: 50%, TRY 25,000,000 per year; maximum 5 years
- Registration and protection: 50%, TRY 2,500,000 per year
- Participation in events abroad: 50%, TRY 1,500,000 per event (doubled for prestigious events)
- Organisation of events abroad: 50%, TRY 7,500,000 per organisation
- Participation in domestic events: 50%, TRY 600,000 per event (doubled for prestigious events)
3.2. Sector-Specific Support Components
Significant supports specific to certain sectors:
- Hosting expenses: 50%, TRY 5,000,000 per year (maximum 5 years)
- Digital product promotion: 50%, TRY 50,000,000 per year; maximum 10 products per year; TRY 15,000,000 per product; maximum 5 years
- Dubbing and subtitling: 50%, TRY 12,000,000 per year
- Health tourism, complication insurance: 50%, TRY 8,000,000 per year
- Health tourism, patient transport: 50%, TRY 25,000,000 per year
- Technical consultancy, professional liability insurance: 50%, TRY 1,500,000 per year
- Technical consultancy project support: 10% of the contract value; TRY 25,000,000 per project; TRY 50,000,000 per beneficiary per year; maximum 10 projects per country
4. Branding Programme
The programme provides a comprehensive support structure for brands within the Brand, TURQUALITY® and E-TURQUALITY® schemes.
- The support rate is generally 50%.
- Support is envisaged for a maximum of 4 years per brand.
- A maximum of 2 brands may be supported at the same time.
- Annual ceiling: TRY 250,000,000 for those whose brands are all within the Brand Support Programme
- TRY 500,000,000 for those with at least one brand within TURQUALITY® or E-TURQUALITY®
E-TURQUALITY® is available only to the information technology and digital intermediation sector.
Companies benefiting from the Branding Programme may not benefit from the Service Sectors Breakthrough Programme in the same period (except for supports directed at cooperation organisations).
5. Sustainability Programme
For ESG-focused transformation and sustainability projects:
- 50% support rate
- TRY 20,000,000 ceiling per beneficiary
- Maximum period of 5 years
This support covers certification, consultancy, reporting, audit and sustainability roadmap expenses.
6. Overseas Logistics Distribution Networks
The programme aims to strengthen overseas logistics infrastructure at institutional scale.
- Set-up and operating expenses: 50%, TRY 300,000,000 per network
- Pocket warehouse rent/commission: TRY 120,000,000 per year
- Promotion and field activities: TRY 20,000,000 per year
- TRY 250,000 per month for a maximum of 10 personnel at any one time
A maximum of 8 networks may be supported. The period is 5 years and may be extended by a further 5 years subject to performance. The service tariff is subject to Ministry approval.
7. What does “the provisions of the tax legislation are reserved” mean?
The definitions and classifications of service exports in the Decree will govern the operation of these support mechanisms. However, as expressly stated in Article 4/2, the rules in the tax legislation (for example the conditions for service exports under VAT, or the character of the income under personal and corporate income tax) are not deemed to have been changed by this Decree.
8. Entry into Force
The Decree entered into force on the date of its publication, to apply from 1 January 2026.