Who qualifies, and which income is covered?
The regime covers individuals developing applications for mobile devices such as smartphones and tablets who earn income through electronic app-sharing and sales platforms. Companies subject to corporate income tax cannot use it.
Bespoke software services supplied directly to a business are different from app-store sales or subscription income. Services outside the scope may need separate invoicing and taxation under the general rules.
Certificate, account and withholding
Obtain an exemption certificate from the tax office and open an account for the activity at a bank established in Turkey. All receipts from that activity must be collected exclusively through this account. The bank withholds 15% from amounts transferred to it.
A platform paying a net amount after commission does not make gross sales reports irrelevant. Monitor platform statements, refunds and commissions together to track the revenue threshold and income records.
What happens above TRY 5.3 million?
According to GIB's 2026 information, the threshold tied to the fourth income-tax bracket is TRY 5,300,000. When it is exceeded, the income becomes subject to an annual return and bank withholding may be credited against the tax calculated. Recent rulings also explain that crossing the threshold does not automatically remove the regime's other procedural requirements.
Failure to meet the conditions from the start, or breaching them later, creates tax, penalty and interest exposure. Keep personal transfers out of the dedicated account and reconcile platform and bank records monthly.