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基本的なインセンティヴ

基本的なインセンティヴ

2024年6月作成の最新のインセンティヴガイドブックができました。

https://www.invest.gov.tr/en/library/publications/lists/investpublications/guide-to-state-incentives-for-investments-in-turkiye.pdf

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。

投資に関するインセンティブは、「一般」・「地域」・「戦略」・「プロジェクトベース」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、産業技術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、「雇用支援」・「R&D関連」・「輸出支援」・「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。

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。

2023年に適用となる制度に合わせ、以下は順次改訂予定です。最新の内容は文頭のリンクをご参照ください。

Incentives

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

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).