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Comparison9 measuresChecked 2026-08-21Türkiye incentive programme

Türkiye vs the Netherlands for a software or game company

The Netherlands is the one country in this comparison that matches Türkiye's 15% dividend rate exactly, and its WBSO scheme pays 36% of the first 380,000 euros of research cost straight off the payroll bill. Corporate tax runs at 25.8% against Türkiye's 25%, and the rent index is the second highest on this list at about 192% above Türkiye's.

The short verdict

By Tom HuseynzadeCo-founder, CyberScope Solutions
TürkiyeNetherlands
Cash back on growth spend50% to 70%None
Tax on software sold abroad0%Taxed
Cost of living40.273.0
Dividends to a foreign parent15%15%
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01Where each one wins, 5 measures to 2

Where Türkiye wins

  • Advertising, hosting and platform fees, reimbursed at 50% to 70% where the Netherlands pays nothing.
  • A cost base roughly 82% below the Dutch one on the Numbeo index, and rents about 192% below.
  • A 25% corporate rate against 25.8%.
  • Income from customers abroad, untaxed under the export regime.

Where the Netherlands wins

  • WBSO, 36% of the first 380,000 euros of research cost and 16% above that, credited against payroll tax every month.
  • The innovation box, a reduced rate on income traceable to qualifying development.
  • A dividend rate of 15%, level with Türkiye's, which no other country in this comparison manages.
  • One of the densest games clusters in Europe, and local purchasing power 73% above Türkiye's.

02How do Türkiye and the Netherlands compare, line by line?

Of 9 measures, Türkiye takes 5 and the Netherlands takes 2, with 2 level. Every figure links to its source and carries the date we last checked it.

Public money

MeasureTürkiyethe Netherlands
Cash back on ads, hosting and platform feesbetter for the company50% of what you spend, rising to 70% when the customers you are targeting are in one of the twenty countries on Türkiye's target listsource Nothing comparablesource
Support for development costsYes, through two separate programmes: TÜBİTAK, which funds defined research projects, and teknopark status, which removes corporate tax on software developed inside a technology parkBoth are applied for separately from the export refund, and a company can hold them at the same time.source better for the companyWBSO pays 36% of the first EUR 380,000 of research costs and 16% above it, taken against payroll taxsource

What it costs to live there

MeasureTürkiyethe Netherlands
Cost of living indexbetter for the company40.2Numbeo index, mid-2026.source 73.0, 82% higher than Türkiyesource
Rent indexbetter for the company12.3source 35.9, 192% higher than Türkiyesource
Local purchasing power index71.8Salaries buy less locally, which is the other side of a low cost base.source better for staff124.3, 73% higher than Türkiyesource

Tax

MeasureTürkiyethe Netherlands
Corporate tax on ordinary profitbetter for the company25%source 25.8%source
Tax on income from software sold abroadbetter for the company0% under the IT export regimeApplies to income earned from customers outside Türkiye.source Taxed the same as any other profit, with an innovation box for qualifying incomesource
VAT or equivalent, standard rate20%Exported services are outside the scope, so this matters less to an exporter than the headline suggests.source 21%source
Withholding tax on dividends to a foreign parent15%A double tax treaty can reduce it.source 15%source

03What is it like to run a company in the Netherlands?

Amsterdam is an hour behind Istanbul and about three and a half by plane. The Dutch games industry is one of the larger ones in Europe and the country's hosting and connectivity market is among the best anywhere, which matters for a studio running live services. WBSO is claimed monthly against payroll rather than annually against profit, so it reaches a company that has not made any.

04What does the Turkish programme pay back, and what are the limits?

What you spend it onProgramme itemPaid backAnnual cap
Ads and player acquisitionDigital product promotion: ads & marketing (up to 10 products/yr)50% to 70%50 000 000 ₺ ≈ $1,043,841
App store and platform commissionsApp store & platform commissions (up to 10 products/yr)50%20 000 000 ₺ ≈ $417,537
Hosting and serversHosting costs50%5 000 000 ₺ ≈ $104,384

What Türkiye would pay back on your spending

Türkiye runs a government programme that refunds part of what a software company or game studio spends on reaching customers abroad. It covers advertising, app store and platform commissions, and hosting. The refund is paid in cash against invoices the company has already settled, so it does not depend on the company making a profit. The standard rate is 50%, and it rises to 70% when the customers being targeted are in one of the twenty countries on the Turkish Ministry of Trade's target list.

Put your own yearly figures in below. The rates and the annual caps come from the same file as our full calculator, and the total updates as you type.

Back in cash, every year $0

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    05Questions we get asked

    Is WBSO worth more than it looks?

    For a small team, usually. It comes off payroll tax rather than corporate tax, so a company with staff and no profit still collects it, and 36% of the first 380,000 euros covers most of a small development team's cost.

    Does the innovation box apply to a game?

    It applies to income the authorities can trace to qualifying development work, which needs the paperwork in place from the start. It is a slower and more documented route than the Turkish reimbursement, which runs on invoices.

    Why are Dutch rents so high?

    The rent index sits at 35.9 against Türkiye's 12.3, driven by a long housing shortage in the Randstad. It is the single largest cost difference between the two countries for anyone relocating staff.

    Where this comparison comes from

    CyberScope Solutions is an Istanbul consultancy that manages Türkiye's IT export incentive claims for software companies and game studios. We build these comparisons because clients ask for them before deciding, and we keep the rows where the other country wins because a comparison nobody believes is worth nothing.

    • Every figure is sourced. Each number links to the page it came from and carries the date we last checked it.
    • These pages get rebuilt, not left. Rates and caps come from the same file as our calculator, so when one changes the page changes with it.
    • You find out early if it is not for you. The first call is thirty minutes and we will say plainly if your spend pattern does not suit the programme.

    Turn that number into money

    Send us the rough shape of your spend. You get back what it is worth, what setting it up involves, and how fast the first claim can go in. Companies already operating here treat this as routine, and the six month window means the clock is running on invoices you have already paid.

    • A reply from a person within one working day
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    06Where these numbers come from

    Read next

    The Türkiye and the Netherlands tax treatyThe studios based in the NetherlandsThe full calculator, all 16 items
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