基本的なインセンティヴ

2003年6月に発効した「外国投資法」(FDI Law)が、トルコ共和国の海外からの投資誘致の基礎となっていますが、その後も関連法整備がすすみ、現在の投資優遇制度(インセンティヴ)の基本的枠組みは、2012年6月に発効した「投資インセンティヴ法」により定められています。

また、その後も、追加的なインセンティヴ制度の整備が進み、2016年7月に投資促進のための追加的インセンティヴの制定、同年11月に「プロジェクトベースのインセンティヴ制度」の発効、などが進みました。

「投資インセンティブ法」は、「一般」・「地域」・「大規模」・「戦略」の4種類のインセンティブを主たる内容としています。これらのインセンティヴは、経済省の管掌となっています。

また、この基本的なインセンティヴ以外にも、「R&D」・「中小企業」・「工業団地」・「フリーゾーン」等に関する個別の投資インセンティブ制度があります。

ここでは、基本的なインセンティヴをご説明致します。 言葉の定義が不明確になることを避けるため、英語表現となりますが、ご容赦ください。 個別案件に関するインセンティヴの適用について正確を期される場合は、私ども或いは現地政府窓口にお問い合わせください。

Incentives – Ministry of Economy

General Investment Incentive Scheme
Customs Duty Exemption
VAT Exemption
Regional Investment Incentive Scheme
Customs Duty Exemption
VAT Exemption
Tax Reduction
Social Security Premium Support(Employer’s Share)
Land Allocation
Interest Support
Large Scale Investment Incentive Scheme
Customs Duty Exemption
VAT Exemption
Tax Reduction
Social Security Premium Support(Employer’s Share)
Land Allocation

Strategic Investment Incentive Scheme
Customs Duty Exemption
VAT Exemption
Tax Reduction
Social Security Premium Support (Employer’s Share)
Land Allocation
Interest Support
VAT Refund

General Investment Incentive Scheme

For all investments & Regardless of the region, if;
・Not excluded from the investment incentive programs.
・The minimum investment amount is met.
・1 million TL for 1st and 2nd regions.
・500.000 TL for 3rd, 4th, 5th and 6th regions.

Regional Investment Incentive Scheme

Ankara, Antalya, Bursa, Eskişehir, İstanbul,İzmir, Kocaeli, Muğla
Adana, Aydın, Bolu,Çanakkale, Denizli, Edirne, İsparta, Kayseri, Kırklareli, Konya, Sakarya, Tekirdağ, Yalova
Balıkesir, Bilecik, Burdur, Gaziantep, Karabük, Karaman, Manisa, Mersin, Samsun, Trabzon, Uşak, Zonguldak
Afyonkarahisar, Amasya, Artvin, Bartın, Çorum, Düzce, Elazığ, Erzincan, Hatay, Kastamonu, Kırıkkale, Kırşehir, Kütahya, Malatya, Nevşehir, Rize, Sivas
Adıyaman, Aksaray, Bayburt, Çankırı, Erzurum, Giresun, Gümüşhane, Kahramanmaraş, Kilis, Niğde, Ordu, Osmaniye, Sinop, Tokat, Tunceli, Yozgat
Ağrı, Ardahan, Batman, Bingöl, Bitlis, Diyarbakır, Hakkari, Iğdır, Kars, Mardin, Muş, Siirt, Şanlıurfa, Şırnak, Van

Below support rates are only for investment expenditures made until 31.12.2018
(Only for manufacturing industry)

Medium-High Tech(OECD) Investment Incentives
(4th region incentives)

  • Painting substances not classified elsewhere (NCE); inorganic products used as luminophore
  • Sulphites and sulphates
  • Phosphinates, phosphonates, phosphates and polyphosphates, nitrates
  • Manufacture of other organic main chemical substances
  • Manufacture of chemical fertilizers and nitrous compounds
  • Manufacture of synthetic rubber and plastic raw materials
  • Manufacture of glue and gelatin
  • Modeling pastes; dentist’s wax, plaster-based preparations used in dentistry, fillers and compounds for fireextinguishers; prepared culture media used for the cultivation of microorganisms; not classified elsewhere (NCE)mixed reagents for laboratory or diagnostics use
  • Doped chemical elements for use in electronics such as disks, scales etc.
  • The preparations used in cleaning of metal surfaces; vulcanization accelerator substances; not classified elsewhere(NCE) plasticizer and stabilizer compounds for rubber and plastics; not classified elsewhere (NCE) reaction
  • initiators, accelerators, catalysts; not classified elsewhere (NCE) alkalibenzene and alkalinaphtalene mixtures
  • Manufacture of internal combustion engines and turbines (excluding aircraft, motorized vehicle and motorcycle engines)
  • Manufacture of pumps and compressors
  • Manufacture of bearings, gears, gear sets and drive mechanisms
  • Manufacture of industrial furnaces, kiln and furnace ignitors
  • Manufacture of hoisting and handling equipment
  • Manufacture of other general purpose machinery
  • Manufacture of agricultural and forestry machinery
  • Manufacture of machine tools
  • Manufacture of metallurgy machinery
  • Manufacture of mining, quarry and construction machinery
  • Manufacture of food, beverage and tobacco processing machinery
  • Manufacture of machinery used in textile, garments and leather processing
  • Manufacture of weaponry and ammunition (excluding hunting rifles and ammunition, components and accessories for hunting rifles)
  • Manufacture of other specialty machinery
  • Manufacture of not classified elsewhere (NCE) household appliances
  • Manufacture of electrical motors, generators and transformers
  • Manufacture of power distribution and control devices
  • Lead-acid accumulators for starter-piston engines
  • Nickel-cadmium, nickel-iron and other electrical accumulators
  • Manufacture of not classified elsewhere (NCE) electrical equipment
  • Manufacture of motorized land vehicles
  • Manufacture of railroad and trolley engines and cars
  • Manufacture of motorcycles
  • Manufacture of vehicles for the disabled

Priority Investments (5th region incentives)

  • Mining Investments(Extraction and Processing)
  • Railroad and maritime transportation investments
  • Test facilities, wind tunnel and similar investments
  • Tourism accommodation and thermal tourism investments in Cultural and Touristic Preservation and Development Regions
  • International fairground investments with a minimum covered area of 50.000 m2
  • Nursery, preschool, primary, middle and high school investments by private sector
  • Defense Industry investments approved by Undersecretariat for Defense Industries
  • Investments made to produce products developed by an R&D Project which is supported by Ministry of Science, Industry and Technology, TUBITAK and KOSGEB
  • Motor vehicle main industry investments having a minimum investment amount of 300 million TL
  • Automotive engine investments having a minimum investment amount of 75 million TL
  • Automotive transmission part investments having a minimum investment amount of 20 million TL
  • Automotive electronic part investments having a minimum investment amount of 20 million TL
  • LNG investments and underground natural gas storage investments having a minimum investment amount of 50 million TL
  • Investments on energy efficiency
  • High-tech manufacturing investments (based on OECD technology intensity definition)
  • Carbon fibre investments
  • Investments for power generation using local resources determined by Law 3123(Coal, Lignite, Asphaltite, etc.)
    Mining exploration investments
  • Priority investments with a minimum fixed investment amount of more than TRY 3 billion are considered to be strategic investments. Yet, the amount of interest support for these investments cannot exceed TRY 700,000
  • Investments for the production of turbines and generators used in renewable energy generation, as well as investments for the production of blades used in wind energy generation
  • Integrated investments to produce aluminum flat products by hot rolling and direct chill casting techniques
    Licensed warehousing
  • Nuclear power plant investments
  • Investments for research and reference laboratories, consumer safety and infectious diseases reference laboratories, pharmaceutical and medical device analysis and control laboratories, as well as laboratory complexes for in vivo testing and research centers

Large Scale Investment Incentive Scheme

12 investment subjects, which will potentially foster Turkey’s technology, R&D capacity and competitiveness, are supported by Large-Scale Investment Incentives Scheme instruments.

Strategic Investment Incentive Scheme

Goals of the Scheme:

  • “Input Supply Strategy” – to support manufacturing of intermediate and final products with high import depedence.
  • Encourage high-tech and value added investments to take place in Turkey to increase global competitiveness of Turkey.

Eligibility Criteria:

  • The domestic production capacity for the product to be manufactured with the investment shall be less than the import of the product.
  • The investment shall have a minimum investment amount of TRY 50 million.
  • The investment shall create a minimum added-value of 40% (this condition is not applicable to refinery and petrochemicals investments).
  • The total import value of the product to be manufactured with the investment shall be minimum of USD 50 million as of the past one year (excluding products that are not locally produced).

Below support rates are only for investment expenditures made until 31.12.2018
(Only for manufacturing industry)

大統領府投資局 トルコ本部 在アンカラ・イスタンブール

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