Investment Incentive System

Reference: Presidency of the Republic of Turkey Investment office


The investment issues stated below can benefit from the regional supports applied in the 5th region. However, these investments are subject to regional supports if they are located in the 6th region.

  1. a) (Amend:RG-20/1/2018-30307) (Amend:RG-21/08/2020-31220) Investments for freight and / or passenger transportation by rail, sea or air.
  2. b) (Repealed:RG-21/08/2020-31220)
  3. c) (Amend:RG-21/08/2020-31220) Test center investments for products in the medium-high and high-tech industry class according to the technology density definition of the Organization for Economic Cooperation and Development (OECD).

ç)( Amend:RG-9/5/2014-28995) Tourism accommodation investments that can benefit from regional supports in Culture and Tourism Protection and Development Regions or thermal tourism.

  1. d) Repealed:RG-21/08/2020-31220)
  2. e) (Repealed:RG-8/4/2015-29320)
  3. f) (Amend:RG-8/4/2015-29320) (Amend:RG-28/2/2019-30700) Investments in the field of defense to be made based on the project approval to be received from the Defense Industry Presidency.
  4. g) Mineral extraction investments and / or mineral processing investments (excluding the first group mines and stone chips investments defined in the Mining Law dated 4/6/1985 and numbered 3213, and the extraction and / or processing investments to be made in the province of Istanbul)

ğ) (Amend:RG-13/10/2012-28440) (Amend:RG-9/5/2014-28995) (Amend:RG-22/6/2018-30456) (Amend:RG-21/08/2020-31220) Kindergarten and day care homes, preschool education, primary school, secondary school and high school education investments to be carried out by the private sector, and training investments for the use, repair and maintenance of aircraft.

  1. h) (Amend:RG-13/10/2012-28440) (Amend: RG-28/2/2019-30700) Investments for the production of products or parts developed as a result of R&D projects supported by the Ministry, TÜBİTAK and KOSGEB.

ı) (Ek:RG-15/2/2013-28560) Investments of a minimum of 300 million TL and engine investments of a minimum of 75 million TL in the main industry of motor vehicles, and investments in engine parts, powertrains / parts and automotive electronics with a minimum amount of 20 million TL.

  1. i) (Ek:RG-15/2/2013-28560) Electricity generation investments in which the mines in the group 4-b of Article 2 of the Mining Law No. 3213 are used as input within the scope of a valid mining operation license and permit issued by the Ministry of Energy and Natural Resources.
  2. j) (Ek:RG-9/5/2014-28995) (Amend: RG-5/10/2016-29848) (Amend:RG-21/8/2020-31220) Except for "Investments not Incentive" in ANNEX-4, Based on the project approval to be given by the Ministry of Energy and Natural Resources, energy efficiency investments that will be carried out in existing manufacturing industry facilities with an annual minimum of 500 tons of equivalent oil (TEP) energy consumption, providing energy savings of at least fifteen percent compared to the current situation.
  3. k) (Ek: RG-9/5/2014-28995) Investments in electricity generation by recovery from waste heat in a facility due to waste heat (excluding natural gas-based generation facilities).
  4. l) (Ek: RG-9/5/2014-28995) Liquefied natural gas (LNG) investments and underground natural gas storage investments with a minimum amount of TL 50 million.
  5. m) (Ek: RG-6/8/2014-29080) Investments in carbon fiber production or in the production of composite materials made of carbon fiber, provided that it is together with carbon fiber production.
  6. n) (Ek: RG-8/4/2015-29320) Investments for the production of products in the high-tech industry class according to the technology density definition of the Organization for Economic Cooperation and Development (OECD) (US-97 Code: 2423, 30, 32, 33 ve 353).
  7. o) (Ek: G-8/4/2015-29320) Mineral exploration investments to be made in licensed sites by investors holding a valid Exploration License or Certificate issued in accordance with the Mining Law.

ö) (Ek: RG-19/11/2015-29537) Investments in the manufacture of turbines and generators for renewable energy production and the manufacturing of blades used in wind energy production.

  1. p) (Ek: RG – 8/4/2016-29678) Integrated investments for aluminum flat product production with direct cooling slab casting and hot rolling method.
  2. r) (Ek: RG – 3/5/2017-30055) Licensed warehousing investments.
  3. s) (Ek: RG – 3/5/2017-30055) Nuclear power plant investments.

ş)(Ek: RG – 17/8/2017-30157) Investments in laboratory complex including research and reference laboratory, consumer safety and infectious diseases reference laboratory, pharmaceutical and medical device analysis and control laboratory and laboratory animal production test and research center units.

  1. t) (Ek:RG-22/6/2018-30456) (Amend: RG-28/2/2019-30700) Automation-based greenhouse investments (including computer-controlled air conditioning, irrigation, fertilizing and spraying system) including domestic greenhouse technologies for 25 decares and above with a minimum amount of 5 million TL.
  2. u) (Repealed:RG-21/8/2020-31220)

ü) (Ek:RG-22/6/2018-30456) (Amend:RG-21/8/2020-31220) Investments subject to Environmental License within the scope of Environmental Permit and Licensing Regulation.

  1. v) (Ek:RG-22/6/2018-30456) (Amend: RG-28/2/2019-30700) Investments for elderly and / or disabled care centers and wellness facilities with a minimum capacity of TL 5 million and a capacity of 100 persons or more.
  2. y) (Ek:RG-22/6/2018-30456) Investments worth a minimum of 500 million TL to be made in the investment subjects in ANNEX-6. 11
  3. z) (Ek:RG-21/8/2020-31220) Investments in software and information products production to be carried out in specialized free zones without requiring a minimum investment amount..


  • VAT Exemption
  • Customs Duty Exemption
  • Tax Reduction
  • Insurance Premium Employer's Share Support
  • Interest or Dividend Support (in 3rd, 4th, 5th and 6th Regions)
  • Investment Place Allocation


Support Elements

Support Rates and Times *

VAT Exemption


Customs Duty Exemption


Tax Reduction

Contribution Rate to Investment (%)


Tax Discount (%)


Insurance Premium Employer's Share Support

7 years

Investment Place Allocation


Interest or Dividend Support

Internal Loan

5 points

Foreign Currency / Foreign Currency Indexed Loan

2 points

*5th Region support for investments to be made in the regions 1-5

6th Region support for investments to be made in the 6th Region

** Within the scope of investment incentive certificates issued for the manufacturing industry (US-97 Code: 15-37), for investment expenditures to be realized between 1/1/2017 and 31/12/2022, the investment contribution rate is added 15 points to the current investment contribution rate, The tax reduction rate is 100% and the rate of the investment contribution amount that can be used during the investment period is 100%.

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