📌 In Brief
Law No. 7582 (Official Gazette No. 33270, June 4, 2026) created the Qualified Service Centre (QSC) model so that multinational groups can run management, finance, technology, HR and coordination functions for several countries from Turkey. Eligible income from abroad receives a 95% corporate tax deduction, or 100% in the Istanbul Finance Centre or designated industrial zones, for up to 20 accounting periods.
1. Who Qualifies as a QSC?
- A capital company (limited or joint stock) established to serve related companies or a corporate group.
- The group must operate actively in at least three different countries.
- At least 80% of annual revenue must come from affiliated entities abroad.
Eligible activities fall into two groups: intragroup support (finance, management, HR, technology, legal) and coordination services (sales, R&D, procurement).
2. The Benefits
| Benefit | General | Istanbul Finance Centre or designated industrial zones |
|---|---|---|
| Corporate tax deduction on eligible foreign income | 95% | 100% |
| Duration | Up to 20 accounting periods | Up to 20 accounting periods |
| Salary exemption for qualified personnel | Up to 3 times the gross minimum wage | Up to 5 times the gross minimum wage |
| Domestic minimum corporate tax | The deducted income is excluded from the calculation | The deducted income is excluded from the calculation |
The foreign income must be transferred to Turkey by the tax return deadline to qualify.
3. What the Istanbul Finance Centre Adds
- The 100% deduction on qualifying financial service export income is extended to December 31, 2047.
- The exemption from financial activity fees was extended from 5 to 20 years.
- Transit trade profits receive a 100% deduction instead of 95%.
Location choice therefore matters: the same regime gives better rates in the Istanbul Finance Centre or designated zones.
4. Is It Right for Your Group?
- Good fit: groups with subsidiaries in three or more countries that want a hub for treasury, shared services, technology or regional management, and that can build real substance (people, premises, decisions) in Turkey.
- Poor fit: groups whose Turkish company mainly serves the Turkish market, since the 80% foreign affiliate revenue test will not be met.
- Check: transfer pricing, permanent establishment risk for the group, and the work permit position of expatriate staff (work permit guide).
⚠️ Secondary Rules
Details such as the list of eligible services, application steps and employee conditions may be refined by secondary regulations. Confirm the current implementing text before committing to a structure.
5. How It Fits With the Rest of the Package
The QSC regime sits beside the manufacturing rate and the transit trade and service export measures described in our 2026 tax package guide. Dividends paid from a Turkish company to foreign shareholders still follow the withholding rules in the obligations guide.
6. Frequently Asked Questions
What is a Qualified Service Centre in Turkey?
A capital company established to provide services to related companies or a group operating in at least three countries, earning at least 80% of its revenue from affiliated entities abroad. It receives corporate tax deductions on that foreign income.
How large is the tax deduction?
95% of eligible foreign income, rising to 100% in the Istanbul Finance Centre or designated industrial zones, for up to 20 accounting periods.
Do employees of a QSC get tax relief?
Yes. Qualified personnel receive an income tax exemption on salary up to three times the gross minimum wage, and up to five times in the Istanbul Finance Centre.
When did the regime start?
Law No. 7582 was published in the Official Gazette on June 4, 2026. Application timing for returns and details depend on the law's implementation provisions.
Can a company serving only Turkish customers use it?
No. At least 80% of annual revenue must come from affiliated entities abroad.
Conclusion
The QSC regime is aimed at groups that want a real regional hub. The tax rate is attractive, but the benefit depends on genuine substance, the revenue mix and correct structuring across the group.
Koray Akdağ / Sistem Global Danışmanlık can test whether your group meets the QSC conditions and plan the Turkish entity, staffing and tax structure. Get in touch.
General information as of October 2026, not legal or tax advice. Confirm current rules with the relevant authority before acting.