Strategic and General Investment Incentive Systems

Strategic Investments, which focus on the production of intermediate goods with high import dependency, and General Investments that meet the minimum investment capacity benefit from comprehensive government supports in every region of Turkey.

Criteria for Strategic Investment

To be supported within the strategic scope, an investment must meet the following 4 conditions (or specific exemptions):

  • ✅ Fixed Investment: Minimum 50 Million TL.
  • ✅ Capacity Condition: Domestic production capacity must be less than imports.
  • ✅ Value Added: Minimum value added must be 40% (Excluding Refinery/Petrochem).
  • ✅ Import Volume: Annual import value of the product must be at least 50 Million USD.
* Projects approved under the Technology-Oriented Industrial Move (TOSHP) and by the Defense Industry Agency may be exempt from these criteria.

Strategic Investment Support Rates

Support Element General Practice TOSHP / Region 6 Diff.
Tax Reduction (Contribution Rate) 50% -
SGK Employer's Share 7 Years 10 Years in Region 6
Interest / Profit Share Support 5 Points (TL) 8-10 Points in TOSHP
VAT Refund Valid only for investments of 500 Million TL and above.

General Incentive Practices

Basic supports applied to all projects that are not excluded and meet the minimum investment threshold, regardless of regional classification:

🚢 Customs Duty Exemption 📉 VAT Exemption 💼 Income Tax Withholding (Region 6) 🏗️ SGK Employer Support (Shipyards)

* The assessment of your investment as "Strategic" depends on technical analyses conducted during the feasibility phase. You can contact our consultancy unit to benefit from the highest incentive rates for your projects of 50 Million TL and above.