The Law Amending Certain Laws No. 7582 (the “Law”), which introduces significant amendments regarding Qualified Service Centers, was published in the Official Gazette dated June 4, 2026, and numbered 33270, and has entered into force. Accordingly;
- Definitions Introduced for Qualified Services:
Under the Law, the concepts of “qualified service center” and “qualified service personnel” have been incorporated into the Foreign Direct Investments Law for the first time. Accordingly;
- capital companies established with the purpose of providing services to a group of companies actively operating in at least three different countries, and
- deriving at least 80% of their annual revenue from related companies or the group of companies located abroad,
shall be recognized as a “qualified service center”. Pursuant to the regulation, the scope of services that may be offered by these qualified service centers is kept quite broad, and by way of example, encompasses the following activities:
- Financial and strategic management consultancy, risk, cash, and liquidity management, as well as investment and capital structure planning,
- Digital transformation, technology consultancy, data analysis, and budgeting processes,
- Legal consultancy, international accounting, and auditing activities,
- Human resources, brand management, marketing, and training services,
- Sales and after-sales support, R&D, laboratory services, and coordination activities for testing newly developed products.
On the other hand, employees who directly perform the aforementioned services and who do not qualify as support staff are defined as “qualified service personnel”. With this regulation, a specific legal and tax framework has been established to encourage multinational companies to conduct their intra-group service activities in Türkiye.
- Corporate Income Tax Reduction introduced for foreign earnings of qualified service centers:[1] getirilmiştir.
Doğrudan Yabancı Yatırımlar Kanunu kapsamında faaliyet gösteren nitelikli hizmet merkezlerinin, münhasıran bu faaliyetleri kapsamında yurt dışındaki ilişkili şirketlerden elde ettikleri kazançların %95’inin kurumlar vergisi matrahından indirilebilmesine imkan tanınmıştır.
Cumhurbaşkanınca uygun görülen endüstri bölgelerinde veya İstanbul Finans Merkezi’nde faaliyet gösteren nitelikli hizmet merkezleri bakımından ise indirim oranı %100 olarak uygulanacaktır.
To benefit from this deduction, the relevant earnings must be transferred to Türkiye by the due date for filing the corporate income tax return for the accounting period in which the earnings were generated. Under the regulation, this tax benefit may be applied for 20 (twenty) accounting periods starting from the accounting period in which the qualified service center commences its operations.
The relevant amendments entered into force on the day of their publication in the Official Gazette.
[1] The effective dates for these deductions: They will apply to income for the tax period beginning on January 1, 2026 (or, for entities using a special fiscal year, the fiscal year beginning on that date); with respect to corporate income tax returns, they will apply to returns required to be filed on or after July 1, 2026.
