General Investment Incentives and Implementation Models

The investment incentive system is a set of tax exemptions and financial supports aimed at establishing new businesses, expanding existing capacities, and supporting activities in strategic sectors.

📉 VAT Incentives

  • 🔹 VAT Exemption: VAT is not paid on building-construction expenditures in the manufacturing and tourism sectors.
  • 🔹 VAT Refund: VAT paid for building-construction expenditures in Strategic Investments over 500 Million TL is refunded.

🚢 Customs Duty Exemption

A 100% exemption from customs duty is applied to investment goods, machinery, and equipment to be supplied from abroad within the scope of the Investment Incentive Certificate.

Corporate and Income Tax Deduction

Within the scope of strategic, regional, and priority investments, this is the application of income or corporate tax at a discounted rate until the "contribution amount to investment" envisaged for the investment is reached.

Legislative Note: Within the framework of Article 32 of the Corporate Tax Law No. 5520, tax deduction support is applied in large-scale and regionally incentivized investments in accordance with investment contribution rates.
✅ Strategic Investments ✅ Regional Incentives ✅ Priority Investments

* To benefit from investment incentives at the maximum rate, it is essential to correctly analyze the sectoral scope, location, and expenditure items of the investment. You can contact our consultancy unit for obtaining an incentive certificate and process management.