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Taxation of publishing computer programs on Google and Apple in Türkiye

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Clarification is requested on VAT and Corporate Tax implications regarding income earned from software delivered to Google and Apple for computer games, specifically on ad revenue generated during gameplay and income from software for level advancements.

Corporate Tax Evaluation:
Under Article 10/1-ğ of the Corporate Tax Law, deductions apply only to income earned exclusively from services provided to foreign customers for their benefit abroad. However, since the income from these games comes from both domestic and international users, your company cannot benefit from the deduction for this income.

VAT Evaluation:
According to the VAT Law, services delivered for foreign customers and used abroad may qualify as VAT-exempt. However, if the computer game is used by both domestic and international users and cannot be separated, VAT must be calculated on the portion of revenue paid by Google and Apple to your company.


Source: Revenue Administration
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.


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