その他のインセンティヴ

基本的なインセンティヴ以外にも、様々なインセンティヴ制度が用意されています。ここでは、2017年に導入された「プロジェクトベースのインセンティヴ」、「フリーゾーンのインセンティヴ」、「R&D支援インセンティヴ」をご紹介いたします。

言葉の定義が不正確とならぬよう、英語でのご説明となりますが、個別案件の適用の可否についてのお問い合わせは、私ども、あるいは現地政府窓口にお願いいたします。

Project Based Investment Incentives

直近のプロジェクトベースのインセンティヴの適用状況について、以下の資料で詳細をご確認いただけます。企業名・案件内容等、具体例が入っておりますので、是非ご参照ください。
▶ 適用実例

プロジェクトベースのインセンティヴの枠組みは以下の通りです。

Objectives of the Project Based Investment Incentive Program and eligibility qualifications:

  • Supplying critical production needs of Turkey
  • Ensuring supply security
  • Reducing import dependency
  • Supporting projects which enable technological transformation, positive spillover in several industries and involve innovation, R&D and high value added production to enhance technological capacity of Turkey
  • Transferring new generation technologies for productions that do not exist in Turkey
  • Supporting projects that can contribute to competitiveness of the country
  • Facilitating production of high value added final products in industries which potentially have negative effect on external balances and operate on scarce raw materials
  • Supporting investment projects which target making use of raw material potentials of Turkey through integrated processes.
  • Projects with an investment of USD 100 million or above.

Some of the project-based support instruments and exemptions are as follows:

  • Corporate tax exemption up to 100 percent and investment support up to 200 percent; or a corporate tax exemption exclusively for the profits derived from the investment for the first 10 years following the commencement of operations
  • Income tax withholding support
  • Customs duty exemption
  • Free land allocation for 49 years in instances where the investment is made on an immovable property belonging to the Turkish Treasury
  • Free transfer of these immovable properties for projects completed and that provided the anticipated employment for at least five years
  • Social security premium support for employer’s share for up to 10 years
  • Compensation of up to 50 percent for energy consumption expenses related to the investment for up to 10 years
  • Abolishment of interest on loans utilized to cover fixed investments
  • Salary support for qualified employees for up to five years; eligible support is capped at twenty times the gross monthly minimum wage
  • State partnership of up to 49 percent provided that an IPO or direct sale to investors will be conducted within 10 years

Potentially eligible investment fields:

  • Integrated metallurgy investments
  • Petrochemicals
  • Medical equipment and health related technologies
  • Pharmaceuticals, biotechnology and nanotechnology investments
  • Light rail systems and high-speed trains
  • Air, naval and ground defense systems, aircraft and space technologies
  • Information and telecommunication technologies

Free Zones Incentives

Total of 18 Free Zones in Turkey

  • Incentives:
  • 100% exemption from customs duties and other assorted duties
  • 100% exemption from corporate income tax for manufacturing companies
  • 100% exemption from VAT and special consumption tax
  • 100% exemption from income tax on employees’ salaries
  • Goods can remain in free zones for an unlimited period
  • Companies are free to transfer profits from free zones to abroad as well as Turkey without restriction

R&D and Design Support

R&D Law #5746 provides support to R&D centers having at least 15 employees*. Design centers can also benefit from these incentives with at least 10 employees.

100% deduction of R&D expenditure from the tax base
Half of the R&D and design expenditure increase compared to the previous year will be deducted**.
Income withholding tax exemption for employees (effective until 31.12.2023)
50% social security premium exemption for employers’ share for a period of 5 years
Stamp duty exemption for applicable documents
Deduction from the tax base of certain funds granted by public bodies and international organizations

*For some specific sectors, such as production of motor land vehicles, aircraft and spacecraft and/or related parts, military combat vehicles; this number is increased to 30 by the Council of Ministers.
**Under some criteria will be determined by Council of Ministers

Knowledge Intensive Investments are on Rise

R&D Support

Support for Technology Development Zones (total of 69 TDZs)

Income and corporate taxes exemption for software development, R&D and design activities until 31.12.2023.
VAT exemption for sales of application software produced exclusively in TDZs until 31.12.2023.
Wages of R&D, design and support personnel are exempt from all taxes until 31.12.2023.
Investments for the production of the technological product may be made in the TDZ, if deemed suitable by the operator company and allowed by the Ministry.
50% of the employer’s share of the social security premium will be paid by the government for 5 years until 31.12.2023.
Customs duty exemption for imported products and stamp duty exemption for applicable documents within the scope of R&D, design, and software development projects.

TÜBİTAK (The Scientific and Technological Research Council of Turkey) compensate or grant R&D related expenses and capital loans for R&D projects.

  • Projects eligible for incentives:
  • Concept development
  • Technological research & technical feasibility research
  • Laboratory studies in the process of transition of a concept into a design
  • Design and sketching studies
  • Prototype production
  • Construction of pilot facilities
  • Test production
  • Patent and license studies
  • Activities concerning the removal of post-sale problems arising from product design

TUBITAK 1515 – Frontier R&D Laboratory Support Program

Goals of the Scheme:

  • To enhance the research qualifications of Turkish scientists
  • To ensure that our country becomes a global attraction center in certain scientific and technological areas

Funding Scheme:

  • Company receives 75% of the approved budget
  • Support quantity is up to 10 million TL in a calendar year for a duration of at most 10 years

Coverage of the Grant Support:

  • Personnel Costs
  • Consultancy Fees
  • General Operating Costs (20% of approved budget)
  • Pre-application Support

Eligibility Criteria:

  • Average net revenue in last 3 years must be higher than 2 billion TL
  • Average R&D intensity in last 3 years must be higher than 1%

The Areas of Priority:

  • ICT
  • Automotive
  • Machinery and Manufacturing
  • Energy
  • Health
  • Water
  • Food
  • Defense
  • Space

Technological Product Investment Support Programme by the Ministry of Science, Industry and Technology


Supports

Machinery and Equipment Support
Grants to cover the investment required (2 mil. TL for Large Size Enterprises, 10 mil. TL for SMEs)
Interest Rate Support
Discounts on the interest rates of the investment loans.
Operational Costs Support
Grants to cover the 75% of the operational costs (rent, personnel and energy costs)


Small Enterprises

– Machinery & Equipment Support
– Interest Rate Support
– Operational Costs Support

Medium Enterprises
– Machinery & Equipment Support
– Interest Rate Support

Large Enterprises
– Machinery & Equipment Support

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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