A business set up in the right place with the right certificate can gain significant advantages, from corporate tax to staff costs. What they have in common is strict conditions: missing one can mean the support is reclaimed with late payment interest.
At a glance
| Structure | For whom? | Main advantages |
|---|---|---|
| Technology development zone (technopark) | Companies doing software, R&D and design | Corporate tax exemption on R&D and software income in the zone; income and stamp tax exemption on R&D staff wages; half of the employer social security share supported; VAT exemption on certain software sales |
| R&D and design centre (Law 5746) | Companies with a minimum number of full-time R&D / design staff | Deduction of R&D spending; income and stamp tax exemption on staff wages; employer social security support |
| Free zone (Law 3218) | Manufacturers, exporters and traders | Corporate tax exemption on income from goods produced in the zone (with conditions); income tax exemption on wages for export-oriented producers; customs and VAT advantages |
| Organised industrial zone | Manufacturers | Tax advantages on infrastructure and land; regional advantage in incentive certificates |
| Investment incentive certificate | Investments above a set amount | VAT exemption and customs duty exemption on machinery; reduced corporate tax; employer social security support; interest or profit share support (by investment type and region) |
Rates, periods and minimum conditions are set by law and Presidential Decisions and change periodically; they are calculated with the current text before applying.
New investment incentive system from 2025
Presidential Decision No. 2025/9903 (30 May 2025) replaced the previous system:
- The general incentive scheme was abolished; instead of the old "general, regional, priority, strategic" structure there are two main tracks: the Türkiye Century Development Initiative and the Sectoral Incentive System.
- Certificates are call-based and competitive; meeting the conditions does not guarantee a certificate.
- Minimum fixed investment (unless a specific amount is set): TRY 12 million in regions 1 and 2, TRY 6 million in other regions; at least TRY 50 million in the strategic initiative programme. Amounts are updated annually.
- Support: customs duty exemption, VAT exemption and refund, reduced corporate tax, employer (and in some cases employee) premium support (12 years in region 6, 8 years elsewhere), interest or profit share support, land allocation, qualified staff support, machinery support.
- Old certificates continue under their own rules; machinery cannot be moved from an old certificate to a new one.
Domestic minimum corporate tax: the ceiling on every incentive
The effect of many advantages, including reduced corporate tax and technopark and free zone exemptions, is limited by the domestic minimum corporate tax (10% of income before deductions and exemptions). It does not apply in the first three periods of new companies. Incentive calculations always include it. Corporate tax calculator
Free zones: 2025 change
From 1 January 2025, the corporate tax exemption on income from goods produced in a free zone applies only to sales abroad; sales into Türkiye are excluded. The wage tax exemption depends on the business's export ratio.
Other corporate tax advantages
- 5-point reduction for export income, 1-point for manufacturing income with an industrial registry certificate.
- 100% deduction for service exports from 2026. Service exports
- Additional deduction for R&D and design spending; above a threshold, part must be invested in venture capital or the deduction is lost.
Technoparks: FAQs
Only software companies? No; R&D, design and technology-intensive production projects are accepted. The zone management approves projects.
Is all income exempt? No. Only R&D, software and design income from approved projects carried out in the zone. Activities outside the zone and trading sales are taxed normally, so separate cost and income tracking is essential.
Does the staff exemption apply to everyone? To R&D and support staff; support staff are limited relative to R&D staff. The exemption is limited for remote work.
Investment incentive certificate: process
- Check the investment and region against the system (the NACE code is decisive). NACE code
- Apply via the Ministry of Industry and Technology's E-TUYS system; machinery list, financing plan, employment target.
- Certificate issued; present it for VAT exemption on purchases. Import costs: Import cost
- Amendment applications and periodic reports during the investment.
- Completion visa: closing when the investment is finished; reduced corporate tax and other support become final.
Common mistakes
- Ordering machinery before obtaining the certificate and losing the VAT exemption.
- Including income from activities outside the technopark in the exemption.
- Not separating time R&D staff work outside the zone.
- Not obtaining the completion visa; the reduced tax does not become final.
- Not tracking the no-debt condition for SGK support. SGK incentives
How we help
Eligibility analysis and benefit calculation, the financial part of the application, exemption calculations and separate accounting in technoparks and R&D centres, coordination with sworn CPAs and consultants for completion reports.
Sources
Presidential Decision No. 2025/9903 on State Aid in Investments; Corporate Tax Law No. 5520 arts. 32 and 32/C; Technology Development Zones Law No. 4691; Law No. 5746 on Support of R&D and Design Activities; Free Zones Law No. 3218; Organised Industrial Zones Law No. 4562.