Investment Incentive System

Reference: Presidency of the Republic of Turkey Investment office




  • (Amend:RG-9/5/2014-28995) (Amend:RG-5/3/2015-29286) (Amend:RG-21/8/2020-31220) Flour, semolina (excluding pasta production, integrated semolina investments and corn semolina investments), feed (Excluding fish meal, fish oil, fish feed, feed production within integrated livestock production and completely new investment type feed production to be realized in the organized industrial zones of 4th, 5th and 6th regional provinces), corn starch and starch-based sugar (excluding investments exclusively for crystal fructose production from starch milk), corn starch and starch-based sugar (excluding investments in the production of crystal fructose from starch milk exclusively).
  • Businesses providing catering services (ready meals).
  • Cube sugar.
  • Greenhouse investments below 5 decares.
  • Crop production (except for greenhouse investments of 5 decares and above, cultivated mushroom cultivation and forage crop cultivation within integrated livestock investments).
  • Livestock investments other than integrated livestock investments to be encouraged within the scope of regional practices and livestock investments to be conditionally supported.
  • Milk processing investments with a production capacity of 5 tons / day and less.
  • (Ek:RG-21/8/2020-31220) Manufacture of tobacco products.


  • Investments other than modernization for brick and tile production.
  • (Amend:RG-22/6/2018-30456) Seed cotton processing investments (excluding seed cotton processing investments with a minimum capacity of 30,000 tons / year to be realized in the province of Iğdır).
  • (Amend: RG-28/2/2019-30700) (Amend:RG-21/8/2020-31220) Investments in short fiber spinning (excluding the investment of hemp, flax, jute, etc. shell fibers to be made in provinces other than Istanbul and integrated yarn investments) excluding the modernization investment type below 15 million TL.
  • (Amend:RG-15/2/2013-28560) (Amend:RG-8/4/2015-29320) Natural gas-based electricity generation investments (excluding completely new and expanded investments and modernization investments aimed at reducing specific fuel consumption by at least 15%, which were licensed from the Energy Market Regulatory Authority before 19/06/2012).
  • Mining investments to be made based on royalty agreements (Mining investments made in public mining sites based on agreements made with public institutions and organizations or their direct affiliates are not considered within this scope).
  • (Repealed: RG-30/5/2013-28662)
  • Investments for the production of iron and steel products included in Annex-5 (However, enterprises that meet the following criteria together in these production issues can only be supported from the general incentive system.
  1. a) The total shares of one or more legal persons or public institutions and organizations in the partnership structure should not be 25% or more.
  2. b) Another enterprise does not own 25% or more of its capital.
  3. c) The number of employees is less than 250 per year.

ç) Annual net sales revenue does not exceed EUR 50 million or the financial balance value of Turkish Lira equivalent to EUR 43 million.

These criteria can also be applied to documents issued pursuant to the Council of Ministers Decree No. 2009/15199).

  • Investments other than the modernization type for the production of synthetic fiber or synthetic yarn by extrusion method (However, the investments for the production of synthetic fiber or synthetic yarn by extrusion method can only be supported by the general incentive system).
  • (Annex:RG-21/8/2020-31220) Investments in the nature of modernization in electricity generation investments from solar energy, investments with a capacity of less than 240 KW (including roof)
  • Annex:RG-21/8/2020-31220) Investments for the production of natural asphalt, bitumen, petroleum bitumen, mineral tar or bituminous mixtures.


  1. (Amend:RG-13/10/2012-28440) (Amend:RG-22/6/2018-30456) (Amend:RG-22/6/2018-30456) Educational investments excluding education investments for pre-school, primary school, secondary school, high school and higher education and the use, repair and maintenance of aircraft.
  2. (Amend:RG-13/10/2012-28440) Polyclinic, doctor's office and joint practice investments.
  3. Tourism accommodation facilities other than hotels with tourism investment / operation certificate, boutique hotels, holiday villages, private accommodation facilities and mountain / plateau houses.
  4. Press and broadcast investments other than nationwide daily newspaper printing services, television / radio broadcasting and printing, printing, printing and packaging investments.
  5. Cinema theater investments.
  6. Contracting services and investments in housing production.
  7. Bus, tractor and trailer investments for passenger and freight transportation (excluding investments to be made by municipalities).
  8. Investments for wholesale and retail trade, including hypermarket, commercial center, shopping center and parking lot investments.
  9. Land vehicle maintenance, repair and service station investments.
  10. Petroleum products (including LPG) distribution investments, fuel station investments.
  11. Highways recreation facility investments, break points.
  12. (Amend: RG-28/4 / 2018-30405) Investments in restaurants, cafeterias, entertainment places, daily facilities (excluding daily facilities with tourism investment certificates to be made in Culture and Tourism Protection and Development Regions), thermal cure facility and swimming pool.
  13. Yacht import investments.
  14. Vehicle rental investments.
  15. Carpet washing investments.
  16. Real estate leasing and business activities (Excluding software, R&D activities, database activities, data processing, technical testing and analysis activities, packaging activities, and shows, exhibitions and congress activities).
  17. Investments of financial intermediary institutions, excluding financial leasing activities.
  18. Cold storage investments with a closed area of less than 500 m2.
  19. Complete new and expanded shipyard investments.

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