Short answer: To choose a software development company in Turkey, confirm the entity and its signatory in the trade registry, and take code rights by a signed assignment of finished work that lists each right (Law No. 5846, Articles 48 and 52). As read on 5 November 2026, Turkey is not on the European Commission's adequacy list, so personal data needs a GDPR Chapter V transfer tool, and a service for a customer abroad can be VAT-exempt under Articles 11 and 12 of Law No. 3065. No official list ranks software companies, and this guide names none.
Searches for software companies in Turkey return directories and vendor pages. They do not show whether a company exists as described, whether its signatory can bind it, or whether the code will be yours. Turkish registers and statutes answer that, and such pages rarely cite them.
Disclosure: Fincode is itself a Turkish software company and sells this kind of work, so this guide is not neutral on that point; apply every check to it as well, starting with its published tax and registry numbers. Everything here was read in official texts on 5 November 2026. It is general information, not legal or tax advice, and a Turkish lawyer should review any contract that matters. General vendor questions are in how to evaluate a development company and cost drivers in fintech app development cost.
Software companies in Turkey: is there an official list?
No official list of software companies appeared in the texts read, and none of them sets a license for ordinary software development, so a directory entry proves little.
- Company records are open. Article 35 of Commercial Code No. 6102 lets anyone inspect a trade registry's contents and documents and buy certified copies.
- Activity codes are a starting point. The Istanbul Chamber of Commerce (İTO) company search (opens in a new tab) can search by NACE code, and NACE division 62 covers computer programming, consultancy and related activities. A code shows what a company declared, not what it can build.
- Licensed activities have lists. If a vendor claims a license, check the Central Bank of the Republic of Türkiye's (TCMB) lists of payment (opens in a new tab) and e-money institutions (opens in a new tab) or the banking regulator's (BDDK) list of banks (opens in a new tab). Fintech companies in Turkey covers these licenses and crypto.
How to verify a Turkish software company
Match one legal name across the registry, the tax record and the contract, because a brand name proves nothing.
| Check | Where | What a pass shows | What it does not show |
|---|---|---|---|
| Trade name | Trade Registry Gazette (opens in a new tab) name search (opens in a new tab) (name plus security code); registry offices (opens in a new tab) by city | The name is registered | That the company trades or can deliver |
| Published notices | The Gazette's site holds notices since 1957; its free search needs a member login | Founding, address, capital and representative changes | Current owners: İTO notes (opens in a new tab) that share transfers in joint-stock companies are not registered |
| Registry certificate (sicil tasdiknamesi) | Ask the company. Registry Regulation Article 16 (opens in a new tab) lists the MERSİS number, trade name, head office, activity, capital and current representatives | The record on the issue date | Later changes |
| Activity certificate (faaliyet belgesi) | Ask the company. İTO says (opens in a new tab) it also issues one in English, German and French, and has a verification page (opens in a new tab) | Chamber record | Capability |
| Tax ID and tax office | Revenue Administration (GİB) routes are in the Turkey VAT number check | The number belongs to that name | Good standing or sanctions status |
| Paperwork | Commercial Code Article 39: a merchant signs under its trade name, and letters and supporting documents show registry number, trade name and head office | Consistency | Anything about quality |
Stop when an invoice, bank account or contract carries a name that differs from the registry record. MERSİS (opens in a new tab) has no open company search; the Ministry of Trade's registry FAQ (opens in a new tab) says logged-in members can query a company. From abroad, a lawyer or accountant in Turkey can pull the record.
Who can sign for a Turkish company?
In a joint-stock company (anonim şirket, A.Ş.), representation takes two signatures unless the articles say otherwise or the board has one member, so check that your signatory can act alone.
Article 370 of the Commercial Code sets that default and lets the board delegate to managing members or to third-party managers. Article 373 makes the board file a notarized copy of its decision naming the representatives and how they sign, for registration and publication. Read a limited company's (limited şirket, Ltd. Şti.) notice the same way; separate articles govern its managers.
- Ask for the signature circular (imza sirküleri) and the latest Gazette notice on representation.
- Compare names, the signature rule, any limits and any end date, and check that the signature sits under the full trade name.
Hypothetical. A notice says any two of three named directors sign jointly. The contract arrives with one signature and the title CEO. Before paying a deposit, ask for the second signature or for the registered decision that changed the rule.
Who owns the code under Turkish copyright law?
Economic rights in code start with its author and reach you only through a signed writing that lists each right, so a template work-for-hire clause is not enough by itself.
| Article | What it says | What it means for your contract |
|---|---|---|
| 2(1) | Computer programs in any form are works, as are preparatory designs that lead to a program | Code and design documents are both covered |
| 18 | Economic rights belong to the author; the employer exercises rights in employees' on-the-job work unless a contract or the nature of the work says otherwise | Employee code reaches the vendor by default, and freelancers' code does not. You are not the employer either way |
| 48(3) | An assignment or license of a work not yet created or still to be completed is void | A clause that presently assigns all future work product is at risk |
| 49 | Someone who acquired a right may pass it on only with the author's written consent | Freelancer to vendor to you needs that consent in the chain |
| 50 | A promise to assign future work is valid; a promise covering all future works, or all of one kind, can be ended by either side on one year's notice | A master agreement is a promise, not the transfer |
| 52 | Contracts on economic rights must be written and show each right separately | List adaptation, reproduction, distribution, performance and communication to the public (Articles 21 to 25) one by one |
| 54 | A person who acquires a right from someone not entitled to give it is unprotected, even in good faith | Ask for the chain before you pay, not after a dispute |
Hypothetical wording for your counsel to test, not a template and not any vendor's terms. Master agreement: Vendor undertakes to assign the economic rights in each deliverable on its acceptance. Milestone deed, signed after acceptance: Vendor assigns to Buyer, for the full term of protection and worldwide, the rights of adaptation, reproduction, distribution, performance and communication to the public in the deliverables in Schedule A, and confirms it holds them from the contributors named in Schedule B.
Three traps the articles do not flag
- Signature form. Code of Obligations Articles 14 and 15 tie written form to a handwritten signature, and Law No. 5070 (opens in a new tab) gives a secure electronic signature the same effect. Ask counsel whether a click-to-sign service meets that test, or whether you rely on Article 7 of Law No. 5718, which also accepts the form rules of the place of signing or the governing law. Wet ink avoids the question.
- Governing law. Law No. 5718 (opens in a new tab) lets parties choose the law of an IP contract (Article 28), but the right itself follows the law of the country where protection is claimed (Article 23). For protection claimed in Turkey, test the transfer against Law No. 5846 even under a foreign-law contract.
- Who wrote it. Ask for a list of contributors and their status. Moral rights (Articles 14 to 17) are a separate subject, and open source comes under its own licenses.
VAT and contract currency with a foreign customer
A service performed for a customer abroad and used abroad is exempt from Turkish VAT, and Turkey's foreign-currency limits on service contracts address parties resident in Turkey.
- The VAT test. Law No. 3065 Article 12(2) requires a customer whose residence, workplace, legal seat and business center are abroad, and a benefit taken abroad. The General Communiqué (2014 text) reads benefit as relating to the customer's business abroad with no link to its Turkish activities, and treats an invoice in the foreign customer's name as evidence of who the customer is.
- Where it can fail. Software for your Turkish subsidiary, or for your operations in Turkey, may miss the benefit test. Then expect VAT on the invoice, at the rates in Turkey VAT.
- Your side. Reverse-charge VAT, withholding and treaty relief at home are questions for your own tax adviser. If a Turkish entity of yours pays non-residents, see Turkey withholding tax on services.
- Currency. Article 8(7) of Communiqué 2008-32/34 bars foreign-currency pricing in most service contracts between persons resident in Turkey, with exceptions such as export-related services. It does not reach a buyer resident abroad. Your Turkish subsidiary is resident, but Article 8(19) lets a company that non-residents own 50% or more of, or control, agree foreign-currency prices as the service recipient. Article 8(24) treats a foreign company at least 50% owned by Turkish residents as resident unless the contract is performed abroad.
Signing through your own Turkish entity instead? See company formation in Turkey; foreign partners first need a Turkish tax number.
Personal data: GDPR transfers and KVKK Article 9
If you are under the GDPR and a vendor in Turkey can reach personal data, you need a Chapter V transfer tool, because Turkey was not on the European Commission's adequacy list read on 5 November 2026.
- The usual tool. GDPR Article 46 with the Commission's standard contractual clauses (opens in a new tab) (Decision 2021/914), including the local-law assessment in Clause 14.
- Remote access counts. The January 2025 transfer guide (opens in a new tab) of Turkey's data protection authority (KVKK), citing EDPB Guidelines 05/2021 (opens in a new tab), treats remote access from a third country as a transfer where the criteria are met, even if data only appears on a screen.
- Turkey's own rule. Article 9 of Law No. 6698 lets data leave Turkey under safeguards such as a standard contract published by the KVKK Board, notified within five business days of signing. Article 18(1)(d) sets TRY 50,000 to TRY 1,000,000 for a missed filing, before yearly revaluation under Law No. 5326 Article 17(7). Whether this reaches data your vendor sends back to you is a question for counsel; KVKK's guide lists a processor-to-controller contract (SS-4).
- The simplest control. Keep personal data out of development and testing. With synthetic data and no production access, there may be nothing to transfer.
The clause-by-clause version for regulated buyers is in outsource software development compliance.
Time zone, written scope, test report and handover
Turkey stays on UTC+3 all year, so overlap depends on your location and season; the rest is paperwork to settle before work starts.
| Buyer in | Turkey ahead by (winter / summer) | Shared hours (winter / summer) |
|---|---|---|
| Central Europe | 2 h / 1 h | 7 h / 8 h |
| United Kingdom | 3 h / 2 h | 6 h / 7 h |
| US East Coast | 8 h / 7 h | 1 h / 2 h |
- Written scope. Exclusions, assumptions and acceptance cases. A paid project and product analysis is one way to get there before a build quote.
- Language of record. State which language version prevails.
- Test report. Each case with environment, date, result and failures.
- Handover at each milestone. Repository with history, build steps, a dependency and license list, a runbook and the signed deed for that milestone. The white-label development page shows how one seller describes subcontract work; hold it to the same list.
Frequently asked questions
How many software companies are there in Turkey?
No official count was found for this guide, and vendor-guide figures could not be traced to a source, so none is given. A NACE code search shows companies that declared the activity, not active software vendors.
Can a foreign company own code written in Turkey?
Yes, through a signed written assignment that lists each economic right. Article 48 of Law No. 5846 voids a disposal of work not yet created, so assign accepted milestones, use an undertaking for later work, and have a Turkish lawyer review it.
Is a work-for-hire clause enough under Turkish law?
Not by itself. Article 18 lets an employer exercise the rights in its employees' on-the-job work by default, but a client is not the employer of a vendor's staff, so the rights must reach the client through a written transfer.
Do software companies in Turkey need a license?
None of the texts read sets a license for ordinary software development. Payment, banking and crypto services are regulated separately, and a software company does not gain those permissions by building for a licensed client.
Is Turkey covered by a GDPR adequacy decision?
Not as read on 5 November 2026. A GDPR-covered buyer needs another Chapter V tool, usually the Commission's standard contractual clauses, if a vendor in Turkey can reach personal data.
Sources
- Mevzuat: Law No. 5846 on Intellectual and Artistic Works, Articles 2, 14 to 18, 21 to 25, 48 to 54 (Turkish) (opens in a new tab)
- Mevzuat: Turkish Commercial Code No. 6102, Articles 35, 39, 370 and 373 (Turkish) (opens in a new tab)
- Mevzuat: Trade Registry Regulation, Article 16 (Turkish) (opens in a new tab)
- Ministry of Trade: Trade registry FAQ, MERSİS questions (Turkish) (opens in a new tab)
- Türkiye Ticaret Sicili Gazetesi (Trade Registry Gazette, TOBB): notices and trade name search (Turkish) (opens in a new tab)
- Mevzuat: VAT Law No. 3065, Articles 11(1)(a) and 12(2) (Turkish) (opens in a new tab)
- Resmî Gazete: VAT General Application Communiqué as published 26 April 2014, no. 28983, section on service exports (Turkish) (opens in a new tab)
- Mevzuat: Communiqué 2008-32/34 on Decree No. 32, Article 8 (Turkish) (opens in a new tab)
- European Commission: Adequacy decisions, read 5 November 2026 (opens in a new tab)
- European Commission: New standard contractual clauses, questions and answers (Decision 2021/914, Article 46 GDPR, Clause 14), read 5 November 2026 (opens in a new tab)
- KVKK: Personal Data Protection Law No. 6698, English translation, Article 9 (opens in a new tab)
- Mevzuat: Law No. 6698, Article 18 (Turkish) (opens in a new tab)
- Mevzuat: Code of Obligations No. 6098, Articles 12 to 15 (Turkish) (opens in a new tab)
- Resmî Gazete, 8 September 2016: Decision 2016/9154 on year-round summer time (Turkish) (opens in a new tab)
This guide is general information, not legal or tax advice. Rules and official registers change: check the date given for each fact and the official source before you rely on it, and ask a licensed adviser about your own situation. Sources, checks and corrections: see the editorial policy.