R&D Center Tax and Financial Incentives

These incentives provided to R&D centers under Law No. 5746 finance the technological development processes of businesses through tax deductions, exemptions, and direct wage supports.

100% R&D Deduction

The entirety (100%) of expenditures aimed at searching for new technology and information carried out within the business can be deducted from the earnings to be declared on the corporate tax or income tax return.

Income Tax Withholding Incentive

The income tax withholding on the wages earned by R&D and support personnel in return for their work is remitted at rates varying according to their educational status:

95%
PHD / BASIC SCIENCES MASTER'S DEGREE
90%
BACHELOR'S / MASTER'S DEGREE
80%
OTHER PERSONNEL

Tax Exemptions and Wage Supports

  • 📜 Stamp Duty Exemption: All papers issued for R&D activities are exempt from tax.
  • 🚢 Customs Duty Exemption: Goods imported for projects are exempt from customs duty, fees, and funds.
R&D Personnel Wage Support

Support up to the gross minimum wage amount for personnel with at least a bachelor's degree is covered by the Ministry's budget for 2 years. (It is limited to 10% of the total number of personnel.)

* R&D center incentives require a special documentation process in line with the financial structure and personnel sufficiency of the business. You can reach our consultancy unit for process management and application follow-up.