VAT Exemption: Value-Added Tax is not payable for machinery and equipment to be purchased.
Customs Duty Exemption: Customs duty is not payable for machinery and equipment to be supplied from abroad.
Corporate Tax Reduction: Corporate 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.
Interest Rate Support: A certain portion of the interest to be paid for loans obtained will be covered by the government.
Land Allocation: Land is allocated for investment based on the availability, in accordance with the principles and procedures set by the Ministry of Environment and Urbanization. Income Tax Withholding Support: The income tax determined for employment will be exempt.
VAT Refund: VAT refund is provided for building and construction expenditures.
Qualified Personnel Support: Gross wages of qualified personnel to be employed for up to 5 years will be covered (up to 20 times the gross minimum wage)
Energy Support: Energy expenditures will be partially rebated to the investor.
Capital Contribution: Government can make capital contribution of up to 49% of the investment amount.
Infrastructure Support: Investor’s infrastructural needs such as electricity, natural gas, etc. can be covered.
Purchasing Guarantee: Public purchase guarantee can be provided for products to be produced within the scope of the investment. Facilitation of Authorization/Permit/License Procedures: An exception may be introduced by virtue of a presidential decree for authorizations, allocation, permits, licenses and registrations among other restrictive provisions. Alternatively, an arrangement may be made in terms of legal and administrative processes to accelerate and facilitate investments.
Cash Support: Eligible expenditures are partially rebated by the institution providing support after the expenditures are paid.
Training Support: Daily expenses and eligible training costs will be covered by İŞKUR.
R&D/Design Discount: R&D and design expenditures are wholly deductible from the corporate tax base.
Corporate Tax Exemption: No corporate tax is payable.
Credit Support: Credit opportunities with reduced rates are provided to investors to improve exportation.
Stamp Duty Exemption: No stamp duty is payable for documents.
Property Tax Exemption: No property tax is payable for land and buildings.
Special Consumption Tax Exemption: Enterprises in free zones are exempt from special consumption tax
