Four distinct families of incentives
For individual developers, Income Tax Law Article 20/B provides a dedicated bank account and 15% withholding mechanism for certain app-store income. Companies cannot use this individual exemption. For companies, the service-export profit deduction, Technopark regime and Ministry of Trade IT export support may be relevant if their conditions are met.
These instruments do not automatically apply together to the same income. Advertising revenue, store sales, subscriptions and bespoke software services for a foreign corporate customer can have different contractual and tax consequences.
Organize the file around revenue flows
Track gross sales, platform commission, refunds, country and tax deductions in separate columns in App Store or Google Play reports. Treating the net bank receipt as revenue can misstate both gross income and expenses.
The app's rights holder, developer agreements, brand ownership and source-code ownership also matter in support applications. Resolve fragmented structures in which an individual owns the rights while a company receives the revenue.
Build an eligibility matrix before seeking support
For each income stream, show the customer, place of use, platform, invoice, collection account and intellectual property owner in one table. Then apply each incentive's requirements to that table.
Ministry of Trade programmes may have critical application, prior-approval and expenditure-document deadlines. Preparing the application timetable alongside the marketing plan is safer than looking for support after spending the money.