The legislative framework implemented to encourage service exports in Türkiye and to increase competitiveness in international markets has entered a process of simplification as of 2026. The "Decision on the Definition, Classification, and Support of Service Exports" No. 5448, which came into force on April 20, 2022, has been replaced by the Presidential Decree No. 10962 published in the Official Gazette dated February 27, 2026, and numbered 33181. The new regulation in question has been put into effect to be valid from January 1, 2026.
1.Legal Basis and Justification of the Legislative Change
Decree No. 10962 has been established based on Article 449 of the Presidential Decree No. 1 on the Presidential Organization and the provisions of Law No. 2976 on the Regulation of Foreign Trade. The primary justification for this change is the simplification of bureaucratic processes by gathering support mechanisms, which were established in different periods and scattered across various sectoral areas, under a single legislative umbrella.
The new regulation aims to facilitate companies' access to international markets, support branding processes, and increase the global competitiveness of service sectors.
2.Consolidation of Legislation Under a Single Roof
The most prominent feature of Decree No. 10962 is that it repeals fragmented independent regulations (Decrees No. 5448, 5447, 2014/10, 5449, and 2564) regarding service exports by consolidating them under a single legal framework. The new system has eliminated this fragmentation and restructured supports through four main programs:
1. Service Sectors Breakthrough Program (Atılım): Covers the market entry and development processes of traditional service sectors (healthcare, education, informatics, etc.).
2. Branding Program (Brand / TURQUALITY® / E-TURQUALITY®): Aims to increase the global competitiveness of brands in the service sector.
3. Sustainability Program: Includes next-generation supports for green transformation, ESG (Environmental, Social, and Governance) standards, and strengthening institutional capacity.
4. Overseas Logistics Distribution Networks (YLDA) Program: Covers strategic expenses for the establishment and operation of logistics networks.
As a result of this restructuring, all support financing is now standardized under the Support and Price Stabilization Fund (DFİF).
3.Scope and New Application Areas
The new regulation has expanded the scope of support to meet the current needs of service sectors. In addition to existing sectors such as education, health tourism, logistics, and fair organization (Ministry of Trade, 2024); fields such as digital brokerage services, financial technologies (fintech), and congress tourism have also been included in the support system.
For startups in fields such as fintech and digital brokerage services—included for the first time—leveraging market entry supports under the "Service Sectors Breakthrough Program" will accelerate the global digital transformation of the sector.
Furthermore, new programs have been established regarding the sustainability of sectoral activities with Decree No. 10962. In this context, it is envisaged to add modules such as the "Sustainability Program" to the system, which will encourage companies to comply with environmental, social, and governance (ESG) standards.
Support Types and 2026 Upper Limits: The primary supports provided under Decree No. 10962 and current limits are as follows:
• Market Entry and Unit Support: Rental expenses of beneficiaries' overseas units are supported at a rate of 50% and up to 6,000,000 TL per unit annually.
• Advertising, Promotion, and Marketing: Advertising, promotion, and marketing activities directed abroad are within the scope of support at a rate of 50% and up to 25,000,000 TL annually.
• Registration and Protection Support: Expenses for trademark registration and protection are subject to an annual limit of 2,500,000 TL.
• HİSER Projects: Within the scope of clustering projects (Increasing the Competitiveness of the Service Sector), support up to 43,000,000 TL per project is provided.
Terms of Utilization:
• Membership in Service Exporters' Association (HİB): It is a legal obligation for beneficiaries to be members of the relevant exporters' association.
• Tax and Social Security (SGK) Debt-Free Status: Pursuant to Law No. 6183, the company must have no public debt or must have restructured it for support payments to be made; if any exists, it is deducted from the support amount.
• Definition of Service Export: It is mandatory that the service is provided to a non-resident person abroad and the proceeds are brought to Türkiye (proven by payment document/bank receipt).
4.Holistic Support Approach
The new legislative structure addresses the development stages of exporting firms within a gradual framework. The support process is designed with a holistic approach to cover the phases of preparation for export, entry into international markets, branding, and maintaining market presence. This approach aims not only for the participation of firms in specific organizations but also for the development of their institutional capacities on an international scale.
Frequently Asked Questions (FAQ)
1. Are my rights under the repealed decrees protected by Decree No. 10962?
Pursuant to the provisional articles of the Decree, support processes that started and were ongoing before January 1, 2026, may be finalized according to old provisions in a way that does not result against the beneficiaries; however, new applications are entirely subject to the provisions of Decree No. 10962.2. Does tax/SGK debt constitute an obstacle to receiving support payments?
Yes. According to the implementation procedures of Decree No. 10962, it is a legal obligation for the company to have no finalized tax and SGK debt or to have restructured these debts for progress payments to be made.3. Is there a difference in upper limits for the software and informatics sector?
Yes, the "Support per Software" amount for software, mobile application, and digital game development activities has been determined as 15,000,000 TL annually, and a beneficiary can benefit from this support for a maximum of 10 software per year.4. Is there a specific support for sustainability (ESG) expenditures?
The new Decree highlights 'Green Transformation' for the first time. The sustainability article provides support for consultancy services aimed at compliance with the European Green Deal and similar standards.”5. Can companies operate in more than one sector benefit from both supports?
Companies may receive support in different service fields (e.g., both software and education); however, duplicate support cannot be received for the "same expense item." Each activity must be documented separately in accordance with the relevant sectoral definition.Conclusion and Our Recommendations
Presidential Decree No. 10962 is a regulation aimed at simplifying legislation and increasing efficiency in Türkiye's service trade policies. The process that began with Decree No. 5448 has covered a wider sectoral spectrum and a unified support structure with the new regulation. This change allows for the monitoring of support processes through a single legal framework, reducing the burden on service exporters to comply with different legislative provisions.
While these changes provide a clearer and more explanatory roadmap for exporters and investors; professional compliance and regulation law support becomes important in the processes of benefiting from support programs, determining eligibility criteria, and legislative compliance.
You can contact NPartners for comprehensive legal support regarding your export activities and international investments.
