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INCENTIVES FOR
PRIORITY INVESTMENTS

INCENTIVES FOR PRIORITY INVESTMENTS

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:

  • Tourism accommodation investments that can benefit from regional supports in Culture and Tourism Protection and Development Regions or thermal tourism.
  • Mining investments.
  • Investments for freight and / or passenger transportation by rail, sea or air.
  • Defense industry investments.
  • Test center investments for products in the medium-high and high-tech industry class according to the technology density definition of the Organization for Economic Cooperation and Development (OECD).
  • Kindergarten and day care centers to be carried out by the private sector, pre-school education, primary school, secondary school and high school education investments and training investments for the use, repair and maintenance of aircraft.
  • Supported by the Ministry of Science, Industry and Technology, TÜBİTAK and KOSGEB.
  • Investments for the production of products or parts developed as a result of R&D projects.
  • Investments of a minimum of 300 million TL and engine investments of a minimum of 75 million TL in the main industry of motor vehicles, and investments in engine parts, powertrains / parts and automotive electronics with a minimum amount of 20 million TL.
  • Electricity generation investments in which the mines in the 4-b group defined in the Mining Law No. 3213 are used as input.
  • Investments in energy efficiency in existing manufacturing industry facilities.
  • Investments in electricity generation by recovery from waste heat.
  • Liquefied natural gas (LNG) investments and underground natural gas storage investments with a minimum amount of 50 million TL.
  • Investments in the production of carbon fiber or composite material made of carbon fiber, provided that it is together with carbon fiber production.
  • Investments for the production of products in the high-tech industry class according to the technology density definition of the Organization for Economic Cooperation and Development (OECD).
  • Mineral exploration investments to be made in licensed fields by investors holding valid Exploration License or Certificate issued in accordance with the Mining Law.
  • Investments in the manufacture of turbines and generators for renewable energy production and the manufacturing of blades used in wind power generation.
  • Integrated investments for the production of aluminum flat products by direct cooling slab casting and hot rolling method.
  • Licensed warehousing investments.
  • Nuclear power plant investments.
  • Certain laboratory investments.
  • Greenhouse investments based on automation (including computer-controlled air conditioning, irrigation, fertilizing and spraying system) including domestic greenhouse technologies for 25 decares and above, with a minimum amount of 5 million TL, excluding Istanbul.
  • Investments subject to Environmental License within the scope of Environmental Permit and Licensing Regulation.
  • Investments in elderly and / or disabled care centers and wellness facilities within the scope of health tourism.
  • Investments for the production of medium-high technology products with a minimum amount of TL 500 million.
  • Investments in software and information products production to be carried out in specialized free zones without the requirement of a minimum investment amount.
SUPPORT ELEMENTSSUPPORT RATE TIMES
VAT ExemptionTHERE IS
Customs Duty ExemptionTHERE IS
Tax ReductionRate of Contribution to Investment (%)40 **
Tax Reduction (%)80 **
Insurance Premium Employer’s Share Support7 Years
Investment Place AllocationTHERE IS
Interest or Dividend SupportInternal Loan5 Points
Foreign Currency / Foreign Currency Indexed Loan2 Points

SUPPORT ELEMENTS FOR PRIORITY INVESTMENTS

SUPPORT ELEMENTSSUPPORT RATE TIMES
VAT ExemptionTHERE IS
Customs Duty ExemptionTHERE IS
Tax ReductionRate of Contribution to Investment (%)40 **
Tax Reduction (%)80 **
Insurance Premium Employer’s Share Support7 Years
Investment Place AllocationTHERE IS
Interest or Dividend SupportInternal Loan5 Points
Foreign Currency / Foreign Currency Indexed Loan2 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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