Banking & Payments
Apple and Google paying your Turkish entity directly, in the original currency, at treaty withholding rates. The tax forms, the bank binding, the developer-account migration.
What it is
Apple and Google pay out to the legal entity that holds the developer account. If that entity is a foreign individual or a non-treaty company, US withholding can take a meaningful slice of your store revenue before it ever reaches you. We configure App Store Connect and Google Play Console for your Turkish LTD: bank-account binding to your real Turkish IBAN, the W-8BEN-E filing that puts you in the Türkiye-US treaty, the developer-account migration where you already have an account under a different entity, and the reconciliation flow your CPA runs against the e-invoice system.
The two storefronts
Apple and Google run separate consoles with separate agreements, but the configuration is the same shape: the Turkish LTD on the developer agreement, the W-8BEN-E claiming Türkiye-US treaty benefits, your real Turkish IBAN bound for payouts.
30%
Standard commission
15%
Small Business Program (under USD 1M/year)
15%
First USD 1M of annual revenue and all subscriptions
30%
Revenue above USD 1M/year
The W-8BEN-E mechanic
Apple and Google withhold US tax on the US-source portion of your store revenue unless the recipient files a valid treaty claim. Form W-8BEN-E establishes that the Turkish LTD is a beneficial owner resident in a treaty jurisdiction, claims the treaty article that applies to your revenue, and instructs the platform to withhold at the treaty rate (or, where the treaty grants exemption, at zero). The form lives in App Store Connect and Google Play Console. We complete it, obtain the supporting tax residency certificate from the Turkish tax office where the platforms request it, and verify the rate applied on the first payout.
W-8BEN-E
The IRS form non-US entities file to claim treaty benefits with US payors.
1996 / 1998
The Türkiye-US tax treaty was signed in 1996 and took effect in 1998.
Article 10/1-ğ
The Turkish-side service-export exemption that 100% exempts the income from corporate tax.
How we do it
Migrations of existing accounts take 1 to 2 weeks per platform. New enrolments resolve faster.
Developer account setup or migration
If you do not have an Apple Developer or Google Play account, we set them up under the Turkish LTD with the right organisation type and admin access. If you already have accounts under a personal Apple ID or a different entity, we run the formal transfer process so the apps, in-app products, and analytics history move cleanly to the LTD without losing rankings or reviews.
Tax forms and treaty election
Form W-8BEN-E completed for the Turkish LTD on both Apple's Tax Wizard and Google Play's payment profile, claiming benefits under the Türkiye-US double-taxation treaty. Tax residency certificate from the Turkish tax office obtained where the platforms request it.
Bank account and payout currency binding
Your real Turkish IBAN bound to App Store Connect and Google Play Console for payouts. USD payout currency selected (where available) so the receipt lands in your USD sub-account without bank-side conversion.
First payout verification
The first inbound App Store and Google Play settlement is verified against the platforms' statement, the withholding rate applied, and the inbound SWIFT receipt. Discrepancies caught early before they compound across monthly cycles.
Reconciliation handover to CPA
Monthly App Store and Google Play statements ingested into your bookkeeping. Each line tied to an e-invoice issued to the platform (Apple Distribution International / Google Commerce Limited), the service-export tax exemption claim, and the VAT zero-rating evidence.
What's included
Key facts
Bundled in
Pricing
Included in Builder and Enterprise. Standalone: scoped per studio.
Related services
TRY, USD, and EUR sub-accounts under one corporate banking relationship. Receive in the original currency, convert on your timing, evidence the service-export exemption.
Türkiye's headline incentive for foreign-facing software and gaming studios: a 100% corporate-tax exemption on qualifying service-export income under Article 10/1-ğ. The contract structure, banking flow, and bookkeeping designed to qualify every year, not just the first.
Monthly bookkeeping under the Turkish Uniform Chart of Accounts, every statutory filing on its statutory date, run by a licensed Turkish CPA on the e-fatura and e-defter rails. Built so your investors and your CFO can read it.
Free 30-minute discovery call. We'll match the right services to your stage and come back with a fixed-fee proposal.
