forumNew topic

NACE code selection for mobile app development when forming a company — which one should it be?

BBurak A***Member
Job title
IT manager
Sector
E-commerce
Organization type
early-stage startup
Joined
May 2023
Message
126
#1

we are in the process of forming a limited liability company in Istanbul to build our own mobile games/apps for the App Store and Google Play as well as develop custom mobile software for corporate clients but while preparing the incorporation documents with our CPA we couldn't find a specific classification titled "mobile app development" on the NACE code list.

our accountant suggested selecting the standard software development code but I'm quite confused. down the line, we plan to leerage the income or corporate tax exemption for software exports... furthermore could this activity code become a blocker if we apply for KOSGEB R&D grants or seek admission to a Teknokent in the future? exactly which sub-code should I choose as our primary and secondary activities at incorporation and is changing or adding a code later a difficult process with the tax office?

NNuri K***Member
Job title
Purchasing manager
Sector
Plastic
Organization type
boutique agency
Joined
Sep 2024
Message
335
Most Helpful#2

Short answer: The NACE classification does not have a dedicated, standalone code for "mobile apps"; mobile development falls under code 62.01.01, Computer programming activities. Selecting 62.01.01 as your primary activity code at incorporation is entirely correct and sufficient for tax exemptions, Teknokent admissions, and KOSGEB grants.

Your CPA's recommendation is correct; there is no need to worry. The core prerequisite for benefiting from the software export earnings exemption is that your primary business is software development or data analytics, the service is rendered from Turkey exclusively to a client abroad, and the invoice is issued overseas. Code 62.01.01 is the standard code directly accepted by tax offices and ministries for software incentives.

To play it safe, you can structure it as follows: 1) Choose 62.01.01 (Computer programming activities) as your primary NACE code. 2) If you plan on monetizing through ads or game publishing, add 58.21.01 (Publishing of computer games) or 63.11.08 (Data processing and hosting) as secondary codes.

Selecting a code is not set in stone. When your operational scope expands, you can submit a request for an additional NACE code through the interactive tax office portal with a single petition. Once an auditor visits to inspect your office space and workstations, your new activity code will be registered in the system within a few days.

EElif B***Member
Job title
Store associate
Sector
Chemistry
Organization type
workshop
Joined
May 2023
Message
55

Doki · SEO consulting · 2024

#3

Definitely make 62.01.01 your primary code. If you plan to develop games and earn in-app revenue from the app stores, make sure to add 58.21.01 alongside it. Also, when drafting the company's articles of association, don't forget to keep the business objectives clause broad by explicitly including general software, mobile technologies, and digital publishing.

BBanu Ş***Member
Job title
Pharmacist
Joined
Mar 2024
Message
81
#4

During the Trade Registry filing, the purpose and scope clause in your articles of association serves as the basis for your NACE code. Chambers of commerce approve business activities based on this registration text. Ensuring that terms like "mobile platforms" and "software development" are explicitly stated in the draft prepared by your accountant will prevent issues in official proceedings.

PPerihan Y***MemberCommunity member
Joined
Aug 2024
Message
178
#5

We incorporated two years ago with 62.01.01 as our primary code. 100% of our revenue comes from overseas app store commissions and subscriptions. We claim the corresponding earnings exemption every quarter without issues. During the tax office audit, they looked at our issued invoices and overseas payment receipts, not the NACE code.

NNeslihan K***Expert
Job title
IT Manager
Sector
Catering
Organization type
chain store
Joined
Jan 2023
Message
40
#6

People treat the NACE code like it's sacred, but tax auditors don't just look at the code in isolation; they look at the line items on your invoices. Even if you're registered under 62.01, if your invoice reads "hardware sales," you won't qualify for the software exemption. What really matters is having crystal-clear contracts and invoice descriptions.

SSenaMember
Job title
Graphic Designer
Organization type
two-branch business
Joined
Jul 2024
Message
86
#7

don't worry about it at all man your accountant is right 62.01.01 is the go-to code for software everyone uses it whether they're getting into a technopark or applying to KOSGEB and changing it later just takes a quick petition anyway.

TTülay K***MemberCommunity member
Joined
Mar 2023
Message
216
#8

Are you planning to apply for the KOSGEB Entrepreneur Support Program after establishing the company? If so, it would be wise to check the NACE equivalents in KOSGEB's current list of supported sectors, as certain specific sub-codes can directly affect your grant score and support rate.

ÖÖzgür K***MemberCommunity member
Joined
Nov 2023
Message
4
#9

To handle the process properly, there are three critical steps: 1) Make sure mobile and web software development are explicitly detailed in the articles of association. 2) Register under code 62.01.01 during incorporation. 3) During the tax audit inspection, clearly state to the officer that you develop mobile software so it gets recorded in the official report.

YYavuz A***MemberCommunity member
Joined
Mar 2023
Message
115
#10

When we first set up, we got screwed by our accountant and ended up with a technical service and consultancy code. On our first incentive application the system flagged us red because of the NACE code. We panicked, but we submitted a request via the İnteraktif Vergi Dairesi for a reinspection, the officer came three days later, saw the computers, and updated the code to 62.01.01. So even if you pick the wrong one, it's not an irreversible disaster don't worry.

PPerihan G***Expert
Job title
Administrative manager
Sector
Logistics
Organization type
20-person company
Joined
Feb 2026
Message
283
#11

My question might sound amateurish sorry about that. Mistakes made on the NACE code business activity selection side are usually reversible but expensive.

If you have questions write them; I'll answer as best I can.

OOrhan E***Member
Job title
Export manager
Sector
Law
Organization type
chain store
Joined
Dec 2025
Message
91

Doki · Vulnerability scanning · 2023

#12

This thread is archived.

EEsra A***Member
Job title
Accounting Manager
Sector
Leather
Organization type
medium-sized business
Joined
Dec 2024
Message
41
#13

generally correct but one part is missing. if you get three different answers on a topic, the question was asked wrong.

when making decisions write down the worst-case scenario too, not just the best and just leaving this note, it might be useful.

AAhmetNew member
Job title
Student · software
Organization type
family business
Joined
Jan 2025
Message
48
#14

The opposite happened to me thats why Im writing. The biggest time-waster for us was not knowing who had the final say.

NNecati B***Member
Job title
Intern
Sector
Cleaning services
Organization type
8-person team
Joined
Sep 2024
Message
44
#15

Let me speak from the other side; I'm on the supplier side. When we decide without measuring, we always end up in the same place.

Just leaving this note, it might be useful.

AAli Ş***ExpertCommunity member
Joined
Aug 2024
Message
1
#16

the opposite happened to me that's why I'm writing but the real issue isn't the number but what it's based on.

if you post the result here it will help others too.

ZZafer A***Member
Job title
Software developer
Sector
Plastic
Organization type
two-branch business
Joined
Jan 2024
Message
2
#17

Great work. Taking notes for two weeks yields better results than a six-month estimate.

If its your first time, start small; scaling comes later.

MMelis Ö***Expert
Job title
Social media manager
Sector
E-commerce
Organization type
120-person company
Joined
Feb 2022
Message
14

Doki · Log management setup · 2025

#18

I agree.

DDeniz D***Member
Job title
Agency Founder
Sector
Security services
Organization type
40-person manufacturing company
Joined
Mar 2023
Message
122
#19

We need to take it step by step. Processes without records never improve, because you don't know what to fix.

If it's your first time, start small; scaling comes later. If you have questions write them; I'll answer as best I can.

AAyşegülMember
Job title
Boutique hotel
Organization type
workshop
Joined
Aug 2024
Message
86
#20

I have an objection here. When making a decision, first look at what data you have on hand.

Processes without records never improve because you dont know what to fix.

Reply