Definition
A qualified service center, or Nitelikli hizmet merkezi, is a Turkish structure designed to provide services to related companies located outside Turkey.
Private guide · Turkey Tax 2026 · Updated on June 5, 2026
Qualified Service Centers in Turkey: tax benefits, conditions and examples
Turkey Law No. 7582, published in Official Gazette No. 33270 on June 4, 2026, introduces the concept of a qualified service center, Nitelikli hizmet merkezi. For foreign investors and international groups, the subject is not only company formation in Turkey: it requires a real, documented and operational service platform aligned with foreign-linked revenue.
The 4 essentials
Target profiles
International groups, operating holdings, family offices, consulting firms, IT platforms, finance, HR, reporting and client support structures.
Foreign-linked revenue
The model relies on services invoiced to related foreign entities, with clear documentation of revenue source and intra-group relationship.
Local substance
The company must demonstrate real presence: offices, staff, contracts, invoices, governance, banking, accounting and actual operations.
Concrete examples of service centers
A qualified service center may interest Turkish, European, Middle Eastern or Asian groups that want to coordinate real regional functions from Istanbul. Each case must be validated with qualified professionals.
Regional finance center
Reporting, consolidation, controlling, treasury, intra-group invoicing and banking follow-up for several countries.
Legal and compliance support
A group may set up an Istanbul team for contracts, compliance, governance, regulatory follow-up and internal documentation.
IT, data and back-office hub
A Turkish structure may handle IT support, data, process, operations, customer support and cross-border coordination.
HR and talent platform
Turkey may serve as a base for recruitment, training, international mobility, payroll coordination and group team support.
Checklist before structuring
group structure and countries involved
foreign related companies
exact nature of services provided from Turkey
contracts, invoices and transfer pricing
offices, staff, governance and accounting
banking, KYC, financial flows and operational evidence
The key point is substance. A company without team, offices, real contracts or defensible operations should not be presented as a qualified service center.
Structure before acting
Bosphoras coordinates a private review with the right local contacts: lawyer, tax advisor, accountant, bank, offices, recruitment and operational partners.
FAQ
What is a qualified service center in Turkey?
It is a Turkish company providing qualified services to related companies located abroad, with real activity, strong documentation and an international group logic.
Is the tax benefit automatic?
No. Eligibility depends on activity, revenue, foreign related entities, local substance, evidence and implementation rules.
Which services may be relevant?
Finance, accounting, legal, HR, data, IT, audit, reporting, purchasing, sales, customer support, compliance and headquarters functions may be reviewed.
Why is this important for foreign investors?
Turkey is trying to attract real regional functions. A qualified service center can become an alternative to Dubai, Singapore, Amsterdam or London depending on the group’s needs.
What is Bosphoras’ role?
Bosphoras coordinates the private review with lawyers, tax advisors, accountants, banks, offices, recruitment and local partners. Bosphoras does not replace regulated professionals.