工業団地などの活用
トルコには、多くの工業団地、フリートレードゾーン、技術開発ゾーンがあります。
あらたに製造業などを始める企業のために、利便性の高い土地となっています。
工業団地は一般的に、電気、ガス、産業用水、排水、アクセス道路などが完備しており、ユーティリティーの為のインフラを新たに建設する投資を節約することができます。
また、原則として、不動産取得に関するVATの免除、建設から5年間の不動産税の免除、低額に設定された料金での水道・ガス・電気通信の利用、土地の合筆や分筆に関わる税金の免除などが得られるので、経済的にも大変有利です。
現在、全国81の県に322の工業団地があり、225団地が稼働、97団地が建設中です。
フリートレードゾーンは、その内部が保税環境にあるため、原料の輸入と製品の輸出を行う場合の活用が有利です。現在、全国に19か所のフリートレードゾーンがあります。地中海、エーゲ海、黒海などの主要港へのアクセスが容易です。
■ 関税その他の関連費用の100%免除
■ 製造拠点のとしての認可を受けた場合は法人税を100%免除
■ VAT及び特別消費税の100%免除
■従業員の個人所得税の100%免除(フリーゾーン内で生産する物品のFOB価格合計の少なくとも85%を輸出する企業の場合)
■ 物品は無期限でフリーゾーン内に保管
■ 外貨建て会計
■ 企業はフリーゾーンから海外、或いはトルコへ利益を自由に、何らの規制なく移動
技術開発ゾーン、またはテクノパークと呼ばれる区域では、企業のR&Dに関わる活動が優遇されます。主に、大学構内や大学の近隣に設立される工業ゾーンで、先端技術を活用した製品やサービスを産学協同で開発し、商品化することを目的として設置されています。
大学と協同研究する新興企業・個人発明家などの活動支援を目的とし、以下のインセンティブが提供されます。現在56の技術開発ゾーンが稼働しており、新たに15か所が認可され、建設中です。
■ すぐに利用可能な事務所や研究インフラ設備の提供
■ ソフトウェア開発など研究開発からもたらされる利益につき、2023年12月31日まで所得税と法人税が免除
■ 技術開発ゾーン内で100%制作されたアプリケーション・ソフトウェアの販売に際し、2023年12月31日までVATを免除
■ 技術開発ゾーンの調査、ソフトウェア、研究開発人員の所得は2023年12月31日まで所得税免除
■ 社会保障費雇用者負担分の50%を政府が5年間にわたり負担。(2024年12月31日まで)
1 | Adana Haci Sabanci Organized Industrial Zone |
2 | Adana Kozan Organized Industrial Zone |
3 | Adana Ceyhan Organized Industrial Zone |
4 | Adiyaman Besni Organized Industrial Zone |
5 | Adiyaman Golbasi Organized Industrial Zone |
6 | Adiyaman Kahta Organized Industrial Zone |
7 | Adiyaman Organized Industrial Zone |
8 | Afyonkarahisar Bolvadin Organized Industrial Zone |
9 | Afyonkarahisar Dazkiri Weaving and Apparel Organized Industrial Zone |
10 | Afyonkarahisar Dinar Organized Industrial Zone |
11 | Afyonkarahisar Emirdag Organized Industrial Zone |
12 | Afyonkarahisar Iscehisar Marble Specialized Organized Industrial Zone |
13 | Afyonkarahisar Merkez II. Organized Industrial Zone |
14 | Afyonkarahisar Organized Industrial Zone |
15 | Afyonkarahisar Sandikli Organized Industrial Zone |
16 | Afyonkarahisar Suhut Organized Industrial Zone |
17 | Agri Diyadin Agricultural Based Organized Industrial Zone |
18 | Agri Merkez Organized Industrial Zone |
19 | Aksaray Organized Industrial Zone |
20 | Amasya Merzifon Organized Industrial Zone |
21 | Amasya Organized Industrial Zone |
22 | Amasya Suluova Agricultural Based Specialized Organized Industrial Zone |
23 | Amasya Suluova Organized Industrial Zone |
24 | Ankara Aerospace Specialized Organized Industrial Zone |
25 | Ankara Anadolu Organized Industrial Zone |
26 | Ankara Baskent Organized Industrial Zone |
27 | Ankara Dokumculer Specialized Organized Industrial Zone |
28 | Ankara Ivedik Organized Industrial Zone |
29 | Ankara Ostim Organized Industrial Zone |
30 | Ankara Polatli Chamber of Commerce Organized Industrial Zone |
31 | Ankara Polatli Organized Industrial Zone |
32 | Ankara Sereflikochisar Organized Industrial Zone |
33 | Ankara Chamber of Commerce I. Organized Industrial Zone |
34 | Ankara Chamber of Commerce II. and III. Organized Industrial Zone |
35 | Ankara Elmadag Organized Industrial Zone |
36 | Ankara Cubuk Livestock Specialized Organized Industrial Zone |
37 | Antalya Organized Industrial Zone |
38 | Ardahan Organized Industrial Zone |
39 | Artvin Arhavi OIZ |
40 | Aydin Astim Organized Industrial Zone |
41 | Aydin Buharkent Organized Industrial Zone |
42 | Aydin Cine Organized Industrial Zone |
43 | Aydin Nazilli Organized Industrial Zone |
44 | Aydin Organized Industrial Zone |
45 | Aydin Ortaklar Organized Industrial Zone |
46 | Aydin Soke Organized Industrial Zone |
47 | Balikesir Bandirma Organized Industrial Zone |
48 | Balikesir Burhaniye Olive and Olive Products Processing Specialized Organized Industrial Zone |
49 | Balikesir Gonen Leather Specialized and Mixed Organized Industrial Zone |
50 | Balikesir II. Organized Industrial Zone |
51 | Balikesir Organized Industrial Zone |
52 | Balikesir Dursunbey OIZ |
53 | Bartin Merkez I. Organized Industrial Zone |
54 | Batman Organized Industrial Zone |
55 | Bayburt Organized Industrial Zone |
56 | Bilecik Bozuyuk Organized Industrial Zone |
57 | Bilecik I. Organized Industrial Zone |
58 | Bilecik II. Organized Industrial Zone |
59 | Bilecik Osmaneli Organized Industrial Zone |
60 | Bilecik Pazaryeri Organized Industrial Zone |
61 | Bilecik Sogut Organized Industrial Zone |
62 | Bingol Organized Industrial Zone |
63 | Bitlis Organized Industrial Zone |
64 | Bolu Gerede Leather Organized Industrial Zone |
65 | Bolu Gerede Organized Industrial Zone |
66 | Bolu Mixed and Textiles Specialized Organized Industrial Zone |
67 | Bolu Yenicaga Organized Industrial Zone |
68 | Burdur Bucak Organized Industrial Zone |
69 | Burdur II. Organized Industrial Zone |
70 | Burdur Organized Industrial Zone |
71 | Bursa Demirtas Organized Industrial Zone |
72 | Bursa Leather Organized Industrial Zone |
73 | Bursa Uludag Organized Industrial Zone |
74 | Bursa Hasanaga Organized Industrial Zone |
75 | Bursa Inegol Furniture and Woodwork Organized Industrial Zone |
76 | Bursa Inegol Organized Industrial Zone |
77 | Bursa Kayapa Islah Organized Industrial Zone |
78 | Bursa Kestel Organized Industrial Zone |
79 | Bursa MKP Mermerciler Organized Industrial Zone |
80 | Bursa Mustafakemalpasa Organized Industrial Zone |
81 | Bursa Nilufer Organized Industrial Zone |
82 | Bursa Organized Industrial Zone |
83 | Bursa Textile Paintings Specialized Organized Industrial Zone |
84 | Bursa Yenisehir Organized Industrial Zone |
85 | Bursa Yenice Islah Organized Industrial Zone |
86 | Bursa Technology Organized Industrial Zone |
87 | Bursa Akcalar Islah Organized Industrial Zone |
88 | Bursa Barakfakih Islah Organized Industrial Zone |
89 | Canakkale Biga Organized Industrial Zone |
90 | Canakkale Organized Industrial Zone |
91 | Canakkale Ezine Food Specialized Organized Industrial Zone |
92 | Cankiri Cerkes Organized Industrial Zone |
93 | Cankiri Korgun Organized Industrial Zone |
94 | Cankiri Kursunlu Cavundur Organized Industrial Zone |
95 | Cankiri Sabanozu Organized Industrial Zone |
96 | Cankiri Yakinkent Organized Industrial Zone |
97 | Cankiri Orta OIZ |
98 | Corum Organized Industrial Zone |
99 | Corum Osmancik Organized Industrial Zone |
100 | Corum Sungurlu Organized Industrial Zone |
101 | Denizli Cardak Ozdemir Sabanci Organized Industrial Zone |
102 | Denizli Leather Specialized Organized Industrial Zone |
103 | Denizli Organized Industrial Zone |
104 | Denizli Saraykoy Agricultural Based Specialized Organized Industrial Zone |
105 | Diyarbakir Organized Industrial Zone |
106 | Diyarbakir Textile Specialized Organized Industrial Zone |
107 | Diyarbakir Agricultural Based Specialized Organized Industrial Zone |
108 | Duzce Cilimli Organized Industrial Zone |
109 | Duzce II. Organized Industrial Zone |
110 | Duzce Akcakoca Demir Celik Ihtisas |
111 | Duzce Organized Industrial Zone |
112 | Duzce Gumusova Islah Organized Industrial Zone |
113 | Edirne Organized Industrial Zone |
114 | Edirne Uzunkopru OIZ |
115 | Elazig Organized Industrial Zone |
116 | Elazig II. Organized Industrial Zone |
117 | Elazig Animal Products Agricultural Based Specialized Organized Industrial Zone |
118 | Erzincan Organized Industrial Zone |
119 | Erzurum Merkez I. Organized Industrial Zone |
120 | Erzurum Merkez II. Organized Industrial Zone |
121 | Erzurum Oltu Organized Industrial Zone |
122 | Eskisehir Chamber of Industry Organized Industrial Zone |
123 | Eskisehir Sivrihisar Organized Industrial Zone |
124 | Eskisehir Beyliova Besi OIZ |
125 | Gaziantep Islahiye Organized Industrial Zone |
126 | Gaziantep Nizip Organized Industrial Zone |
127 | Gaziantep Livestock Specialized Organized Industrial Zone |
128 | Gaziantep Oguzeli Havaalanı Islah |
129 | Gaziantep Organized Industrial Zone |
130 | Giresun II. Organized Industrial Zone |
131 | Giresun Organized Industrial Zone |
132 | Gumushane Organized Industrial Zone |
133 | Hatay Antakya Organized Industrial Zone |
134 | Hatay Erzin Organized Industrial Zone |
135 | Hatay Iskenderun II. Organized Industrial Zone |
136 | Hatay Kırıkhan OIZ |
137 | Hatay Hassan OIZ |
138 | Hatay Agricultural Based Specialized Organized Industrial Zone |
139 | Hatay Iskenderun Organized Industrial Zone |
140 | Hatay Payas Organized Industrial Zone |
141 | Igdir Organized Industrial Zone |
142 | Isparta Leather Specialized and Mixed Organized Industrial Zone |
143 | Isparta Suleyman Demirel Organized Industrial Zone |
144 | Isparta Yalvac Organized Industrial Zone |
145 | Istanbul Anadolu Yakasi Organized Industrial Zone |
146 | Istanbul Beylikduzu Organized Industrial Zone |
147 | Istanbul Birlik Organized Industrial Zone |
148 | Istanbul Leather Specialized Organized Industrial Zone |
149 | Istanbul Dudullu Organized Industrial Zone |
150 | Istanbul Ikitelli Organized Industrial Zone |
151 | Istanbul Tuzla Chemical Industrialists’ Organized Industrial Zone |
152 | Istanbul Tuzla Organized Industrial Zone |
153 | Izmir Aliaga Chemical Specialized Organized Industrial Zone |
154 | Izmir Ataturk Organized Industrial Zone |
155 | Izmir Bagyurdu Organized Industrial Zone |
156 | Izmir Bergama Organized Industrial Zone |
157 | Izmir Buca Ege Giyim Organized Industrial Zone |
158 | Izmir ITOB Organized Industrial Zone |
159 | Izmir Kemalpasa Organized Industrial Zone |
160 | Izmir Kinik Organized Industrial Zone |
161 | Izmir Menemen Plastics Specialized Organized Industrial Zone |
162 | Izmir Odemis Organized Industrial Zone |
163 | Izmir Pancar Organized Industrial Zone |
164 | Izmir Tire Organized Industrial Zone |
165 | Izmir Torbali Organized Industrial Zone |
166 | Kahramanmaras Elbistan Organized Industrial Zone |
167 | Kahramanmaras Organized Industrial Zone |
168 | Kahramanmaras Turkoglu Organized Industrial Zone |
169 | Kahramanmaras Textiles Specialized Organized Industrial Zone |
170 | Karabuk Organized Industrial Zone |
171 | Karabük Eskipazar Metal and Metal Products Specialized Organized Industrial Zone |
172 | Karaman Organized Industrial Zone |
173 | Kars Organized Industrial Zone |
174 | Kars Livestock Specialized Organized Industrial Zone |
175 | Kastamonu Organized Industrial Zone |
176 | Kastamonu Seydiler Organized Industrial Zone |
177 | Kastamonu Taskopru Organized Industrial Zone |
178 | Kastamonu Tosya Organized Industrial Zone |
179 | Kayseri Incesu Organized Industrial Zone |
180 | Kayseri Mimarsinan Organized Industrial Zone |
181 | Kayseri Organized Industrial Zone |
182 | Kirklareli Organized Industrial Zone |
183 | Kirklareli Pagder-Aslan Private Plastics Specialized Organized Industrial Zone |
184 | Kirklareli Luleburgaz Buyukkaristiran Islah Organized Industrial Zone |
185 | Kirklareli Luleburgaz Evrensekiz Islah Organized Industrial Zone |
186 | Kilis Organized Industrial Zone |
187 | Kilis Polateli Sahinbey Textile |
188 | Kirikkale Keskin Organized Industrial Zone |
189 | Kirikkale Organized Industrial Zone |
190 | Kirikkale Arms Industry Specialized Organized Industrial Zone |
191 | Kirsehir Kaman Organized Industrial Zone |
192 | Kirsehir Mucur Organized Industrial Zone |
193 | Kirsehir Organized Industrial Zone |
194 | Kocaeli Alikayha Organized Industrial Zone |
195 | Kocaeli Arslanbey Organized Industrial Zone |
196 | Kocaeli Asim Kibar Organized Industrial Zone |
197 | Kocaeli Gebze Dilovasi Organized Industrial Zone |
198 | Kocaeli Gebze Guzeller Organized Industrial Zone |
199 | Kocaeli Gebze IV. Istanbul Machinery Organized Industrial Zone |
200 | Kocaeli Gebze Komurculer Organized Industrial Zone |
201 | Kocaeli Gebze Organized Industrial Zone |
202 | Kocaeli Gebze Plastics Organized Industrial Zone |
203 | Kocaeli Gebze V. Chemicals Organized Industrial Zone |
204 | Kocaeli Gebze VI. Imes Machinery Organized Industrial Zone |
205 | Kocaeli TOSB Automotive Supply Industry Organized Industrial Zone |
206 | Kocaeli Kandıra Gıda Ihtisas |
207 | Kocaeli Gebze Dilovası Koseler OIZ |
208 | Konya Aksehir Organized Industrial Zone |
209 | Konya Beysehir Organized Industrial Zone |
210 | Konya Cumra Organized Industrial Zone |
211 | Konya Eregli Organized Industrial Zone |
212 | Konya I. Organized Industrial Zone |
213 | Konya Karapinar Organized Industrial Zone |
214 | Konya Kulu Organized Industrial Zone |
215 | Konya Organized Industrial Zone |
216 | Konya Seydisehir Organized Industrial Zone |
217 | Kutahya Gediz Organized Industrial Zone |
218 | Kutahya Merkez II. Organized Industrial Zone |
219 | Kutahya Organized Industrial Zone |
220 | Kutahya Tavsanli Organized Industrial Zone |
221 | Kutahya Simav Organized Industrial Zone |
222 | Kutahya Altintas Zafer OIZ |
223 | Malatya Akcadag Marble Specialized Organized Industrial Zone |
224 | Malatya Darende Organized Industrial Zone |
225 | Malatya II. Organized Industrial Zone |
226 | Malatya Merkez I. Organized Industrial Zone |
227 | Manisa Akhisar Olive and Olive Oil Organized Industrial Zone |
228 | Manisa Akhisar Organized Industrial Zone |
229 | Manisa Kula Leather Specialized Organized Industrial Zone |
230 | Manisa Organized Industrial Zone |
231 | Manisa Salihli Organized Industrial Zone |
232 | Manisa Soma Organized Industrial Zone |
233 | Manisa Turgutlu Organized Industrial Zone |
234 | Mardin II. Organized Industrial Zone |
235 | Mardin Organized Industrial Zone |
236 | Mersin Silifke Organized Industrial Zone |
237 | Mersin Tarsus Organized Industrial Zone |
238 | Mersin Mut OIZ |
239 | Mersin Tarsus Food Specialized Organized Industrial Zone |
240 | Mugla Milas Organized Industrial Zone |
241 | Mus Organized Industrial Zone |
242 | Nevsehir Acigol Organized Industrial Zone |
243 | Nevsehir Islah Organized Industrial Zone |
244 | Nigde Bor Mixed and Leather Specialized Organized Industrial Zone |
245 | Nigde Organized Industrial Zone |
246 | Ordu Fatsa Organized Industrial Zone |
247 | Ordu Organized Industrial Zone |
248 | Ordu II. OIZ |
249 | Ordu Unye OIZ |
250 | Osmaniye Kadirli Organized Industrial Zone |
251 | Osmaniye Organized Industrial Zone |
252 | Rize Ardesen Organized Industrial Zone |
253 | Rize Organized Industrial Zone |
254 | Sakarya Ferizli Organized Industrial Zone |
255 | Sakarya I. Organized Industrial Zone |
256 | Sakarya II. Organized Industrial Zone |
257 | Sakarya III. Organized Industrial Zone |
258 | Sakarya Karasu Organized Industrial Zone |
259 | Sakarya Kaynarca Eastern Marmara Machinery Manufacturers’ Specialized Organized Industrial Zone |
260 | Sakarya Kaynarca Furniture Specialized Organized Industrial Zone |
261 | Samsun Bafra Organized Industrial Zone |
262 | Samsun Food Organized Industrial Zone |
263 | Samsun Havza Organized Industrial Zone |
264 | Samsun Kavak Organized Industrial Zone |
265 | Samsun Merkez Organized Industrial Zone |
266 | Samsun Carsamba OIZ |
267 | Samsun Bafra Agricultural Greenhouse Based Organized Industrial Zone |
268 | Sanliurfa Birecik Organized Industrial Zone |
269 | Sanliurfa Organized Industrial Zone |
270 | Sanliurfa Viransehir Organized Industrial Zone |
271 | Sanliurfa Agricultural Based Organized Industrial Zone |
272 | Sanliurfa Siverek OIZ |
273 | Siirt Organized Industrial Zone |
274 | Sinop Boyabat Organized Industrial Zone |
275 | Sinop Organized Industrial Zone |
276 | Sirnak Cizre Organized Industrial Zone |
277 | Sirnak Organized Industrial Zone |
278 | Sivas Gemerek Organized Industrial Zone |
279 | Sivas Merkez I. Organized Industrial Zone |
280 | Sivas Merkez II. Organized Industrial Zone |
281 | Sivas Sarkisla Organized Industrial Zone |
282 | Tekirdag Yaliboyu Organized Industrial Zone |
283 | Tekirdag Cerkezkoy Organized Industrial Zone |
284 | Tekirdag Corlu Leather Specialized Organized Industrial Zone |
285 | Tekirdag Ergene I. Organized Industrial Zone |
286 | Tekirdag Ergene II. Organized Industrial Zone |
287 | Tekirdag Hayrabolu Organized Industrial Zone |
288 | Tekirdag Karaagac Organized Industrial Zone |
289 | Tekirdag Malkara Organized Industrial Zone |
290 | Tekirdag Muratli Organized Industrial Zone |
291 | Tekirdag Organized Industrial Zone |
292 | Tekirdag Turkgucu Organized Industrial Zone |
293 | Tekirdag Velikoy Organized Industrial Zone |
294 | Tekirdag Velimese Organized Industrial Zone |
295 | Tokat Erbaa Organized Industrial Zone |
296 | Tokat Niksar Organized Industrial Zone |
297 | Tokat Organized Industrial Zone |
298 | Tokat Turhal Organized Industrial Zone |
299 | Tokat Zile Organized Industrial Zone |
300 | Trabzon Arsin Organized Industrial Zone |
301 | Trabzon Besikduzu Organized Industrial Zone |
302 | Trabzon Sinik Organized Industrial Zone |
303 | Trabzon Vakfikebir Organized Industrial Zone |
304 | Tunceli Organized Industrial Zone |
305 | Usak Leather Specialized and Mixed Organized Industrial Zone |
306 | Usak Karahalli Organized Industrial Zone |
307 | Usak Organized Industrial Zone |
308 | Van Ercis Organized Industrial Zone |
309 | Van Organized Industrial Zone |
310 | Yalova Ship Specialized Organized Industrial Zone |
311 | Yalova Mold Manufacturing Specialized Organized Industrial Zone |
312 | Yalova Composite and Chemicals Specialized Organized Industrial Zone |
313 | Yalova Vehicle Supply Industry Specialized Organized Industrial Zone |
314 | Yalova Avrasya Textile Specialized Organized Industrial Zone |
315 | Yalova IMES Machinery Speciazed Organized Industrial Zone |
316 | Yalova Agricultural Flowering Based Organized Industrial Zone |
317 | Yozgat Kaleseramik Private Organized Industrial Zone |
318 | Yozgat Organized Industrial Zone |
319 | Yozgat Bozok OIZ |
320 | Zonguldak Alapli Organized Industrial Zone |
321 | Zonguldak Caycuma Organized Industrial Zone |
322 | Zonguldak Eregli Organized Industrial Zone |
1 | Adana Yumurtalik Free Zone |
2 | Aegean Free Zone |
3 | Antalya Free Zone |
4 | Bursa Free Zone |
5 | Denizli Free Zone |
6 | European Free Zone |
7 | Gaziantep Free Zone |
8 | Istanbul Ataturk Airport Free Zone |
9 | Istanbul Industry and Commerce Free Zone |
10 | Istanbul Thrace Free Zone |
11 | Izmir Free Zone |
12 | Karaman Free Zone |
13 | Kayseri Free Zone |
14 | Kocaeli Free Zone |
15 | Mersin Free Zone |
16 | Rize Free Zone |
17 | Samsun Free Zone |
18 | Trabzon Free Zone |
19 | TUBITAK MAM Technological Free Zone |