SYSTEMS CPA · Industrial Registry & 2027 Compliance · Reviewed 27 October 2026

Can Software and AI Companies Obtain an Industrial Registry Certificate in Turkey?

A machine-vision developer in Istanbul, a cloud software producer and a pure software reseller do not necessarily have the same industrial registry position. The important question under Law No. 6948 is what the Turkish business actually produces.

Which software activities merit assessment?

Qualifying production of information technology or software may fall within industrial registry rules. Relevant examples include a company developing proprietary factory quality-control software, computer-vision algorithms, its own SaaS product, specialised enterprise software or a game engine. Merely reselling subscriptions, configuring off-the-shelf tools, providing staff augmentation or delivering consultancy does not, on its own, establish software production.

Case study: AI quality control in Maslak, Istanbul

A company builds software that analyses production-line images, detects defects and issues quality decisions. For registration, document (1) what algorithms and software the company develops itself, (2) its technical staff and workplace records, (3) where development/production is carried out, (4) the actual product supplied to customers and (5) whether it also builds hardware. A model trained by a third-party vendor and resold under licence should be analysed differently from a proprietary technology product.

Shared offices and technoparks

SGM 2026/4 Article 5(5) exempts software activities from certain physical separation and separate capacity-report requirements applicable to multiple businesses at the same address. However, chamber and SGK workplace registration and the prohibition on shared personnel under the stated rule still require attention. A technopark tenancy or a registered office address is not automatic proof of industrial production.

Do developers always need a capacity report?

No blanket answer is appropriate. Article 10(4) bases the capacity information of small, medium and large businesses on a capacity report. Where a micro-enterprise lacks one, the rules permit information by business declaration; other facts may still require additional documents or authority review. Compare capacity report and registry certificate.

Does software income qualify for the 2027 rate?

From applicable 2027 periods, a corporation that holds the certificate and actually carries out qualifying software production may be able to use the 12.5% corporate-tax rate for its production profit only. Licence transactions, service contracts, implementation fees and resale should be analysed contract by contract, with separate cost and revenue coding. The law does not create a 12.5% rate for every kind of technology company merely because it holds a certificate.

Initial document checklist

Company name and incorporation documents; NACE/activity; product description, ownership and development method; production address; staff/SGK and chamber details; existing capacity documents; development and licence agreements; and an explanation of product versus services revenue. Share only high-level business facts on an initial enquiry.

FAQ

Does a remote-first software company qualify automatically?

No. Remote development organisation, production address and actual activity must be assessed together under the Directorate’s registration rules.

Can a foreign shareholder disqualify the company?

Foreign ownership alone is not the determining criterion; the Turkish company’s production activities and records are.

Is 31 December 2026 an application deadline?

Not a universal deadline under SGM 2026/4. The 2027 rate creates a commercial planning reason to review eligibility early; statutory registration duties remain separate.