In line with the needs of our country, the investments to be made in the determined areas were determined as priority investments, and even if these investments were realized in the 1st, 2nd, 3rd and 4th regions, the supports applied in the 5th Region were provided. If these investments are realized in the 5th and 6th regions, the supports applied in their own regions are provided.
The investment subjects to be supported by the 5th region supports within the scope of Priority Investments are as follows:
SUPPORT ELEMENTS | SUPPORT RATE TIMES | |
VAT Exemption | THERE IS | |
Customs Duty Exemption | THERE IS | |
Tax Reduction | Rate of Contribution to Investment (%) | 40 ** |
Tax Reduction (%) | 80 ** | |
Insurance Premium Employer’s Share Support | 7 Years | |
Investment Place Allocation | THERE IS | |
Interest or Dividend Support | Internal Loan | 5 Points |
Foreign Currency / Foreign Currency Indexed Loan | 2 Points |
SUPPORT ELEMENTS FOR PRIORITY INVESTMENTS
SUPPORT ELEMENTS | SUPPORT RATE TIMES | |
VAT Exemption | THERE IS | |
Customs Duty Exemption | THERE IS | |
Tax Reduction | Rate of Contribution to Investment (%) | 40 ** |
Tax Reduction (%) | 80 ** | |
Insurance Premium Employer’s Share Support | 7 Years | |
Investment Place Allocation | THERE IS | |
Interest or Dividend Support | Internal Loan | 5 Points |
Foreign Currency / Foreign Currency Indexed Loan | 2 Points |
* 1-5. 5th Region support for investments to be made in the regions, 6th Region support for investments to be made in the 6th Region
** Within the scope of investment incentive certificates issued for the manufacturing industry (US-97 Code: 15-37), the investment contribution rate for investment expenditures to be realized between 1/1/2017 and 31/12/2022, by adding 15 points to the current rate, the tax The discount rate is 100% and the rate of the investment contribution amount that can be used during the investment period is 100%.
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