​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Incentives Guide​​

Information about the Turkish government’s incentives scheme based on priority areas, regions, project scale, strategic sectors, and type of investments.
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Overview

Competitive Advantage

One of the most competitive investment incentives regimes in emerging markets.

Custom Packages

Tailor-made packages for both greenfield and brownfield projects in manufacturing, services, and R&D.

Equal Treatment

Equal treatment of international and local investors.

Easy Access

Easy access to incentives and tax reliefs.

Sectoral Scope

Incentives available across various sectors and scales.

2025 Achievements

432 incentive certificates issued to international investors worth TRY 109.5 billion, creating employment for 16,700 people.

The Turkish government offers a comprehensive investment incentives program with a wide range of instruments designed to minimize upfront investment costs and accelerate returns.

These incentives can be tailored for projects in priority sectors identified as key areas for technology transfer and economic development. Available support measures include tax reductions, employment incentives, land allocation, grant-based support, advantages for export-oriented production, and extensive incentives for R&D and innovation activities.

Types of Incentives

1. Development Incentives (Türkiye Century Initiative)

Incentives schemes designed to support strategic, high-value, and locally important investments.

  • Technology Incentives: Value-added investments in medium-high and high-tech products listed in the Ministry of Industry and Technology’s priority product list.
  • Local Development Incentives: Support for local development areas specifically designated by the Ministry of Industry and Technology for each city.
  • Strategic Incentives: Incentives for high value-added, R&D-intensive investments aimed at reducing dependency on critical imported products.

2. Sectoral and Regional Incentives

Incentive schemes aligned with sectoral and regional development priorities.

  • Priority Incentives: Investments in products included in the Ministry of Industry and Technology’s priority list, with minimum investment thresholds of TRY 500 million for high-tech and TRY 1 billion for medium-high-tech projects
  • Target Incentives: Regional support schemes based on sector-specific investment areas and local characteristics.

3. Project-Based Incentives (HIT-30 Program)

Tailor-made incentives packages for large-scale, high-impact strategic projects of national significance, structured through a negotiation-based framework.

4. R&D and Design Center Incentives

Support mechanisms for companies conducting R&D, innovation, and design activities through approved R&D and design centers.

5. Free Zone Incentives

Incentives schemes for manufacturers operating in free zones with a strong export-oriented focus.

Incentives Team

We support investors throughout the entire investment lifecycle, from planning and implementation to post-investment follow-up.

Support for All Investors

Our services are available to both domestic and international investors.

Customized Reports and Presentations

We prepare tailored reports, presentations, and information packages specific to each company, sector, and project type.

Full-Service, Free of Charge

All services are provided completely free of charge and handled with full confidentiality.

Document and Application Assistance

We assist in the preparation of all required documentation and applications for incentives and official authorizations.

Public Institution Liaison

We communicate and coordinate with all relevant public authorities on behalf of investors.

Incentives Package and Region Recommendations

We advise on the most suitable incentive schemes and investment locations to help investors maximize available benefits.

Incentives Instruments

Incentives InstrumentsDescription
VAT Exemption for MachineryPurchased machinery and equipment are exempt from Value-Added Tax (VAT).
Customs Duty ExemptionCustoms duty is not payable for machinery and equipment to be supplied from abroad.
Corporate Tax ReductionCorporate tax is paid with reduction.
Social Security Premium Support (Employer’s Share)The employer’s share of the social security premium calculated for employment will be covered by the government.
Social Security Premium Support (Employee’s Share)The employee’s share of the social security premium calculated on the basis of the legal minimum wage for employment will be covered by the government.
Income Tax Withholding SupportThe income tax determined for employment will be exempt.
Interest Rate SupportA certain portion of the interest to be paid for loans obtained will be covered by the government.
Land AllocationLand is allocated for investment based on the availability, in accordance with the principles and procedures set by the Ministry of Environment and Urbanization.
VAT Exemption for ConstructionConstruction expenses are exempt from Value-Added Tax (VAT).
Infrastructure SupportInvestor's infrastructural needs such as electricity, natural gas, etc. can be covered.
Energy SupportEnergy expenditures will be partially rebated to the investor.
Capital Contribution SupportGovernment can make capital contribution of up to 49% of the investment amount.
Purchasing GuaranteePublic purchase guarantee can be provided for products to be produced within the scope of the investment.
Facilitation of Authorization/ Permit/ License ProceduresAn exception may be introduced by virtue of a presidential decree for authorizations, allocation, permits, licenses and registrations among other restrictive provisions.
Training SupportDaily expenses and eligible training costs will be covered by İŞKUR.
Qualified Personnel SupportGross wages of qualified personnel to be employed for up to 5 years will be covered (up to 20 times the gross minimum wage).
R&D/Design DiscountR&D and design expenditures are wholly deductible from the corporate tax base.
Corporate Tax ExemptionNo corporate tax is payable.
Cashback SupportEligible expenditures are partially rebated by the institution providing support after the expenditures are paid.
Credit SupportCredit opportunities with reduced rates are provided to investors to improve exportation.
Special Consumption Tax ExemptionEnterprises in free zones are exempt from special consumption tax.
Property Tax ExemptionNo property tax is payable for land and buildings.
Stamp Duty ExemptionNo stamp duty is payable for documents.

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