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その他のインセンティヴ

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。

詳細については、以下の文書をご参照ください。

guide-to-state-incentives-for-investments-in-turkiye

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: