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
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TAX DISCOUNT |
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Regional Incentive Practices |
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Regions |
Investment Contribution Rate * (%) |
Corporate Tax or Income Tax Reduction Rate ** (%) |
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1. Region |
15 |
50 |
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2. Region |
20 |
55 |
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3. Region |
25 |
60 |
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4. Region |
30 |
70 |
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5. Region |
40 |
80 |
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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).
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TAX DISCOUNT |
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Regional Incentive Practices |
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Regions |
Investment Contribution Rate |
Tax Reduction Rate (%) |
Contribution Rate to Investment to be Applied During Operation / Investment Period |
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Investment Period * |
Operation Period |
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I. Region |
15 |
50 |
80 |
20 |
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II. Region |
20 |
55 |
80 |
20 |
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III. Region |
25 |
60 |
80 |
20 |
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IV. Region |
30 |
70 |
80 |
20 |
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V. Region |
40 |
80 |
80 |
20 |
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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
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INSURANCE PREMIUM EMPLOYER SHARE SUPPORT |
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Regions |
Application time |
Support Ceiling (Fixed Investment Rate) |
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Regional Incentive |
Strategic Investments |
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1 |
2 years |
10% |
15% |
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2 |
3 years |
15% |
15% |
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3 |
5 years |
20% |
15% |
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4 |
6 years |
25% |
15% |
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5 |
7 years |
35% |
15% |
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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
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INTEREST OR PROFIT SHARE SUPPORT |
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Applications |
Support Rate |
Maximum Support Amount (Thousand TL) |
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TL Type Loan |
Foreign Currency Loan |
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R&D and Environment |
5 points |
2 points |
1.000 |
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* Strategic Investments |
*5 points |
*2 points |
* 5% of the investment and a maximum of 50,000 |
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* Strategic investments under TOSHP |
*10/8 Points (high technology-other product) |
*2 points |
* 20% of the investment and maximum 50000 |
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Regional Incentive |
3. Region |
3 points |
1 points |
1.000 |
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4. Region |
4 points |
1 points |
1.200 |
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5. Region |
5 points |
2 points |
1.400 |
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6. Region |
7 points |
2 points |
1.800 |
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Click for up-to-date data on the subject
https://www.yatirimadestek.gov.tr/tesvik-robotu