Investment Incentive System

Reference: Presidency of the Republic of Turkey Investment office www.invest.gov.tr

SUPPORT RATE AND PERIODS IN INVESTMENT INCENTIVE DOCUMENTS

SUPPORT RATE AND PERIODS IN INVESTMENT INCENTIVE DOCUMENTS

TAX DISCOUNT

Regional Incentive Practices

Regions

Investment Contribution

Rate * (%)

Corporate Tax or Income Tax Reduction Rate ** (%)

1. Region

15

50

2. Region

20

55

3. Region

25

60

4. Region

30

70

5. Region

40

80

6. Region

50

90


For investment expenditures to be made between 1/1/2017 and 31/12/2022 within the scope of investment incentive certificates issued for the manufacturing industry (US-97 Code: 15-37);

* 15 points are added to the investment contribution rate valid in each region.

** The tax reduction rate is applied at a rate of 100% in all regions.

Although the tax reduction support is applied exclusively to the earnings from the investment subject to the incentive certificate, for companies investing in the 1st, 2nd, 3rd, 4th, 5th and 6th Regions, it can be applied over the earnings obtained from all their activities during the investment period, provided that they do not exceed eighty percent of the investment contribution amount.

This rate is applied as 100% for investment expenditures to be made between 1/1/2017 and 31/12/2022 within the scope of investment incentive certificates issued for the manufacturing industry (US-97 Code: 15-37).

TAX DISCOUNT

Regional Incentive Practices

Regions

Investment Contribution

Rate

Tax Reduction Rate (%)

Contribution Rate to Investment to be Applied During Operation / Investment Period

Investment Period *

Operation Period

I. Region

15

50

80

20

II. Region

20

55

80

20

III. Region

25

60

80

20

IV. Region

30

70

80

20

V. Region

40

80

80

20

VI. Region

50

90

80

20


* This rate is applied as 100% for investment expenditures to be made between 1/1/2017 and 31/12/2022 within the scope of investment incentive certificates issued for the manufacturing industry (US-97 Code: 15-37).

INSURANCE PREMIUM EMPLOYER SHARE SUPPORT

INSURANCE PREMIUM EMPLOYER SHARE SUPPORT

Regions

Application time

Support Ceiling (Fixed Investment Rate)

Regional Incentive

Strategic Investments

1

2 years

10%

15%

2

3 years

15%

15%

3

5 years

20%

15%

4

6 years

25%

15%

5

7 years

35%

15%

6

10 years

-

-


The implementation period for strategic investments is 10 years in the 6th region and 7 years in the other regions.

A support ceiling is not applied for strategic investments supported under TOSHP.

INTEREST OR PROFIT SHARE SUPPORT

INTEREST OR PROFIT SHARE SUPPORT

Applications

Support Rate

Maximum Support Amount (Thousand TL)

TL Type Loan

Foreign Currency Loan

R&D and Environment

5 points

2 points

1.000

* Strategic Investments

*5 points

*2 points

* 5% of the investment and a maximum of 50,000

* Strategic investments under TOSHP

*10/8 Points (high technology-other product)

*2 points

* 20% of the investment and maximum 50000

Regional Incentive

3. Region

3 points

1 points

1.000

4. Region

4 points

1 points

1.200

5. Region

5 points

2 points

1.400

6. Region

7 points

2 points

1.800

 Click for up-to-date data on the subject

https://www.yatirimadestek.gov.tr/tesvik-robotu